Ohio Code 117.41 – Unauditable offices
If the auditor of state or a public accountant auditing a public office determines that the office cannot be audited because its accounts, records, files, or reports have been improperly maintained, the person making the determination may declare the public office to be unauditable. A public office declared to be unauditable shall follow the procedures established by the auditor of state to bring its accounts, records, files, or reports into an auditable condition. If the public office fails to make reasonable efforts and continuing progress to bring its accounts, records, files, or reports into an auditable condition within ninety days after being declared unauditable, the auditor of state shall request legal action pursuant to section 117.42 of the Revised Code to compel the public office to bring its accounts, records, files, or reports into an auditable condition.
Terms Used In Ohio Code 117.41
- Person: has the meaning defined in section 1. 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
- 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