Ohio Admin. Code 117-3-01
Current through all regulations passed and filed through December 2, 2024
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 117.11 or section 117.115 of the Revised Code to perform the audit.
Ohio Admin. Code 117-3-01
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