Effective: September 4, 2013 Latest Legislation: Senate Bill 67 – 130th General Assembly As used in this chapter: (A) “Color of office” means actually, purportedly, or allegedly done under any law, ordinance, resolution, order, or other pretension to official right, power, or authority. (B) “Public accountant” means any person who is authorized by Chapter 4701. […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly The auditor of state shall be elected quadrennially and shall hold his office for a term of four years. The term of office of the auditor of state shall commence on the second Monday of January next after his election.
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly Before entering upon the discharge of the duties of office, the auditor of state shall give a bond to the state in the sum of twenty thousand dollars, with a surety authorized to do business in the state, conditioned for the faithful […]
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly The auditor of state shall appoint a chief deputy auditor of state who shall be a certified public accountant with an active Ohio permit. The appointment shall be in writing under the official seal of the auditor of state and recorded in […]
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly Before entering upon the discharge of the duties of office, the chief deputy auditor of state shall give a bond to the auditor of state in the sum of ten thousand dollars, with a surety approved by the auditor of state, conditioned […]
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly During the absence or disability of the auditor of state, or when so directed by the auditor of state, the chief deputy auditor of state may perform all the duties of auditor of state. Last updated October 6, 2021 at 5:55 PM
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly Any designee of the auditor of state may serve on any board or commission of which the auditor of state is a member by law.
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly The auditor of state shall keep the records, books, accounts, documents, other papers, and vouchers pertaining to his office, properly marked, numbered, and filed in his office, and at all times subject to the inspection of the governor or a committee of […]
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly The auditor of state, by virtue of the office, shall be the lead public official responsible for the examination, analysis, inspection, and audits of all public offices. The auditor of state may hire, appoint, and fix the compensation of auditors, investigators, and […]
Effective: September 23, 2011 Latest Legislation: House Bill 5 – 129th General Assembly For the purpose of discharging the duties of the auditor of state, the auditor of state may appoint any investigators that are necessary. The auditor of state shall not appoint a person as an investigator under this section unless the person holds […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 (GA 130), Senate Bill 67 (GA 130) (A) The auditor of state shall audit all public offices as provided in this chapter. The auditor of state also may audit the specific funds or accounts of private institutions, associations, boards, and corporations into which has been placed […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly The auditor of state shall provide, operate, and maintain a uniform and compatible computerized financial management and accounting system known as the uniform accounting network. The network shall be designed to provide public offices, other than state agencies and the Ohio education […]
Effective: November 2, 2018 Latest Legislation: House Bill 312 – 132nd General Assembly (A)(1) The auditor of state shall establish and maintain a system for the reporting of fraud, including misuse and misappropriation of public money, by any public office or public official. The system shall allow Ohio residents and the employees of any public […]
Effective: February 1, 2016 Latest Legislation: House Bill 2 – 131st General Assembly The auditor of state shall provide written notice to the sponsor of a community school regarding any action taken against or upcoming audits of a community school to assist the sponsor in complying with the requirements of section 3314.019 of the Revised […]
Effective: April 12, 2021 Latest Legislation: House Bill 450 – 133rd General Assembly (A) Except as otherwise provided in this division and in sections 117.112 and 117.113 of the Revised Code, the auditor of state shall audit each public office at least once every two fiscal years. The auditor of state shall audit a public […]
Effective: November 5, 2004 Latest Legislation: House Bill 204 – 125th General Assembly (A) If a county office uses electronic records and electronic signatures under Chapter 1306. of the Revised Code, the auditor of state, in conducting an audit of that office under division (A) or (B) of section 117.11 of the Revised Code, shall […]
Effective: June 30, 2007 Latest Legislation: House Bill 119 – 127th General Assembly The auditor of state shall audit the buckeye tobacco settlement financing authority each fiscal year in accordance with this chapter. The auditor may engage an independent certified public accountant to conduct the audit.
Effective: September 29, 2007 Latest Legislation: House Bill 119 – 127th General Assembly The auditor of state shall audit each science, technology, engineering, and mathematics school established under Chapter 3326. of the Revised Code in accordance with this chapter each fiscal year.
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) The auditor of state shall adopt rules in accordance with Chapter 119. of the Revised Code under which any public office, other than a state agency, may request, and participate in the selection of, an independent certified public accountant to perform […]
Effective: April 7, 2021 Latest Legislation: Senate Bill 10 – 133rd General Assembly The auditor of state, upon receiving notification that a county auditor has filed a warrant under protest as specified in section 319.16 of the Revised Code, may review that warrant as part of the auditor of state’s next regularly scheduled audit of […]
