Ohio Code 117.25 – Incorporating report of public accountant and results of auditor’s analysis
The auditor of state shall incorporate the report of the public accountant and the results of the analysis performed pursuant to section 117.24 of the Revised Code in a report which shall constitute an audit report for purposes of this chapter.
Terms Used In Ohio Code 117.25
- 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
- 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