Where an audit report made of any office of an officer receiving a report pursuant to section 117.27 of the Revised Code sets forth that public money has been illegally expended, or that any public money collected has not been accounted for, or that any public money due has not been collected, or that any public property has been converted or misappropriated, a certified copy of the report shall be filed with the attorney general. Within one hundred twenty days after receiving the copy, the attorney general may institute appropriate legal action in the proper court on behalf of the public office.

Terms Used In Ohio Code 117.30

  • Audit: means any of the following:

    (1) Any examination, analysis, or inspection of the state's or a public office's financial statements or reports;

    (2) Any examination, analysis, or inspection of records, documents, books, or any other evidence relating to either of the following:

    (a) The collection, receipt, accounting, use, or expenditure of public money by a public office or by a private institution, association, board, or corporation;

    (b) The determination by the auditor of state, as required by section 117. See Ohio Code 117.01

  • Property: means real and personal property. See Ohio Code 1.59
  • Public money: means any money received, collected by, or due a public official under color of office, as well as any money collected by any individual on behalf of a public office or as a purported representative or agent of the public office. See Ohio Code 117.01
  • Public office: means any state agency, public institution, political subdivision, other organized body, office, agency, institution, or entity established by the laws of this state for the exercise of any function of government. See Ohio Code 117.01

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