Ohio Code 117.24 – Analyzing report of public accountant
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The auditor of state shall analyze the report of the public accountant who has audited a public office to determine whether any public money has been illegally expended, any public money collected has not been accounted for, any public money due has not been collected, or any public property has been converted or misappropriated. In addition, the auditor of state or his appointee shall determine whether there has been any malfeasance or gross neglect of duty on the part of any officer or employee of the public office.
Terms Used In Ohio Code 117.24
- Property: means real and personal property. See Ohio Code 1.59
- 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
- Public money: means any money received, collected by, or due a public official under color of office, as well as any money collected by any individual on behalf of a public office or as a purported representative or agent of the public office. See Ohio Code 117.01
- Public office: means any state agency, public institution, political subdivision, other organized body, office, agency, institution, or entity established by the laws of this state for the exercise of any function of government. See Ohio Code 117.01
- state: means the state of Ohio. See Ohio Code 1.59