Ohio Code 117.29 – Audit report showing malfeasance or gross neglect of duty
Where an audit report sets forth any malfeasance or gross neglect of duty on the part of any public official for which a criminal penalty is provided, a certified copy of the report shall be filed with the prosecuting attorney of the county in which the offense is committed, and the prosecuting attorney shall, within one hundred twenty days, institute criminal proceedings against the public official.
Terms Used In Ohio Code 117.29
- 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 official: means any officer, employee, or duly authorized representative or agent of a public office. See Ohio Code 117.01