117-1-01 Definitions.
As used in Chapter 117. of the Revised Code and in Title 117 of the Administrative Code:
(A) "Audit" means an examination of financial statements, books, documents, records, and other evidence relating to the obligation, receipt, expenditure, or use of public money. An audit includes, but is not limited to, a special audit, financial audit, compliance audit, fraud and embezzlement audit, reviews of governmental operations, the performance of agreed-upon procedures, or any part or combination thereof.
(B)
"Chief inspector and supervisor of public offices" means the auditor of state.(C)(B) "Independent public accountant" means any person who is authorized by Chapter 4701. of the Revised Code to use the designation of certified public accountantorwho was registered prior to January 1, 1971 as a public accountant, or an officialgovernment audit organization.(D)(C) "Generally accepted governmental auditing standards" means standards for the conduct of audits promulgated by the auditor of state pursuant to section 117.19 of the Revised Code, including, but not limited to, "Government Auditing Standards" promulgated by the comptroller general of the United States.(E) "Official governmental audit organization" means a governmental organizationestablished under the laws of this state or of the United States which possesses thestatutory authority to conduct audits of public offices in the state of Ohio undercontract with the auditor of state and which is capable, in the opinion of the auditorof state, of conducting such audits in accordance with generally acceptedgovernmental auditing standards.(F)(D) "Public office" shall have the same meaning as defined in section 117.01 of the Revised Code.(G)(E) "State agency" shall have the same meaning as defined in section 1.60 of the Revised Code.(H)(F) "Subcontractor" means one to whom the principal contractor, with the approval of the auditor of state, sublets a portion of an auditing contract.(I)(G) "Local public office" means all public offices other than state agencies.117-1-01 2
Replaces: 117-10-02
Effective: 01/23/2006
R.C. 119.032 review dates: 10/27/2005 and 10/01/2010
CERTIFIED ELECTRONICALLY
Certification
01/10/2006
Date
Promulgated Under: 119.03
Statutory Authority: 115.56
Rule Amplifies: 115.56
Prior Effective Dates: 1/31/84, 4/30/84, 9/24/84, 12/23/84, 7/1/00
Document Information
- Effective Date:
- 1/23/2006
- File Date:
- 2006-01-10
- Last Day in Effect:
- 2006-01-23
- Five Year Review:
- Yes
- Rule File:
- 117-1-01_PH_FF_A_RU_20060110_1658.pdf
- Related Chapter/Rule NO.: (1)
- Ill. Adm. Code 117-1-01. Definitions