US Laws, Codes, Statutes & Cases

[§ 9.23.8] § 9.238. Form of financial reviews and audit reports.
 

(A)  The auditor of state shall prescribe a single form of the financial reviews required by divisions (B)(1) and (2) of section 9.234 [9.23.4] of the Revised Code to be used for all governmental entities. 

(B)  The auditor of state may adopt rules in accordance with Chapter 119. of the Revised Code governing the form and content of the audit reports required by division (B)(3) of section 9.234 [9.23.4] of the Revised Code and may prescribe a single form of the report to be used for all governmental entities. Upon request made by a recipient, the auditor of state shall, to the extent possible, require all governmental entities that have entered into a contract with that recipient under section 9.231 [9.23.1] of the Revised Code to accept a particular audit report. 
 

HISTORY: 151 v H 66, § 101.01, eff. 9-29-05.
 

See provisions of § 559.03 of 151 v H 66 following RC § 9.23. 

The effective date is set by § 612.03 of 151 v H 66.