2025 Ohio Revised Code
Title 1 | State Government
Chapter 149 | Documents, Reports, and Records
Section 149.10 | Submission of Audit Reports.

Universal Citation:
OH Rev Code § 149.10 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Effective: September 30, 2025

Latest Legislation: House Bill 96 - 136th General Assembly

All boards, commissions, agencies, institutions, and departments in the executive branch of state government shall submit to the auditor of state a copy of each formal internally or independently produced audit report, as well as any management study or report that recommends changes that would affect the auditing system. Pursuant to section 117.43 of the Revised Code, no such report shall be produced without the approval of the auditor of state.

Last updated July 31, 2025 at 3:40 PM

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