A certified copy of the audit report referred to in section 117.26 of the Revised Code shall be filed with the officer required by state law, municipal or county charter, or municipal ordinance to act as legal counsel to the officers of the public office. If no officer is required by state law, municipal or county charter, or municipal ordinance to act as legal counsel, a copy shall be filed with the prosecuting attorney of the county within which the fiscal office of the public office is located.

Terms Used In Ohio Code 117.27

  • 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 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

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