Ohio Code 117.191 – Audits of public children services agency, private child placing agency, or private noncustodial agency
When the auditor of state audits a public children services agency, private child placing agency, or private noncustodial agency, all of the following shall apply:
Terms Used In Ohio Code 117.191
- 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
- Child: includes child by adoption. See Ohio Code 1.59
- state: means the state of Ohio. See Ohio Code 1.59
(A) On the request of the agency being audited, the auditing team shall consult with a representative of a national nonprofit organization with expertise in child welfare issues and the cost of the consultation shall be included in the cost of the audit;
(B) The audit shall focus on fiscal accountability rather than clinical decision making;
(C) The auditor of state shall comply with generally accepted government auditing standards when conducting the audit.