Ohio Code 117.18 – Auditor and designated employee – powers
(A) The auditor of state and any employee designated by the auditor of state may, in the performance of any audit, issue and serve subpoenas and compulsory process or direct service thereof by a sheriff or constable, compel the attendance of witnesses and the production of records, administer oaths, and apply to a court of competent jurisdiction to punish for disobedience of subpoena, refusal to be sworn, refusal to answer as a witness, or refusal to produce records. Sheriffs and constables shall receive the same fees as for like services in similar cases. Witnesses shall receive the same fees and mileage as witnesses are provided under section 119.094 of the Revised Code.
Terms Used In Ohio Code 117.18
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Audit: means any of the following:
(1) Any examination, analysis, or inspection of the state's or a public office's financial statements or reports;
(2) Any examination, analysis, or inspection of records, documents, books, or any other evidence relating to either of the following:
(a) The collection, receipt, accounting, use, or expenditure of public money by a public office or by a private institution, association, board, or corporation;
(b) The determination by the auditor of state, as required by section 117. See Ohio Code 117.01
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Public accountant: means any person who is authorized by Chapter 4701 of the Revised Code to use the designation of certified public accountant or who was registered prior to January 1, 1971, as a public accountant. See Ohio Code 117.01
- state: means the state of Ohio. See Ohio Code 1.59
- Subpoena: A command to a witness to appear and give testimony.
(B) The auditor of state and any employee designated by the auditor of state may exercise any authority granted by this section on behalf of any public accountant conducting an audit pursuant to this chapter when so requested.