Ohio Administrative Code (Last Updated: January 12, 2021)

117-3-01. Audit contract

Latest version.

Whenever the auditor of state determines that an audit of a local public office will not be performed by the auditor of state's office, an independent public accountant may be engaged pursuant to section 115.56 or section 117.11 of the Revised Code to perform the audit.

Replaces: Part of 117-11-01

Five Year Review (FYR) Dates: 11/06/2015 and 11/06/2020
Promulgated Under: 117.20
Statutory Authority: 115.56, 117.11
Rule Amplifies: 115.56, 117.11
Prior Effective Dates: 9/24/1984, 12/23/1984, 7/1/2000

Prior History: (Five Year Review (FYR) Dates: 08/28/2015 and 11/30/2020
Promulgated Under: 117.20
Statutory Authority: 115.56, 117.11
Rule Amplifies: 115.56, 117.11
Prior Effective Dates: 9/24/1984, 12/23/1984, 7/1/2000)

                    
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