Ohio Admin. Code 117-3-01 - Audit contract

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 115.56 117.11 or section 117.115 of the Revised Code to perform the audit.

Notes

Ohio Admin. Code 117-3-01
Effective: 7/16/2021
Five Year Review (FYR) Dates: 4/15/2021 and 07/01/2026
Promulgated Under: 117.20
Statutory Authority: 117.11
Rule Amplifies: 117.11
Prior Effective Dates: 09/24/1984, 12/23/1984, 07/01/2000, 01/23/2006

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