Ohio Administrative Code Title 117 - Auditor of State
Certainly! Here's an overview of the Ohio Administrative Code (OAC) Title 117, which governs the operations and responsibilities of the Auditor of State in Ohio:
🏛️ What Is OAC Title 117?
OAC Title 117 comprises regulations that establish the framework for the Auditor of State's office in Ohio. This title outlines the procedures, standards, and responsibilities related to auditing public offices, ensuring transparency, accountability, and compliance with state laws.
📚 Structure of Title 117
Title 117 is organized into several chapters, each focusing on specific aspects of the Auditor of State's functions:
Chapter 117-1 – Definitions
Provides definitions for terms used throughout Title 117, such as "audit," "public office," and "independent public accountant."
Chapter 117-2 – Accounting and Reporting by Public Offices
Establishes requirements for local public offices to maintain accounting systems and records that enable the identification, assembly, analysis, classification, recording, and reporting of transactions. It also emphasizes the need for compliance with finance-related legal and contractual requirements.
Chapter 117-3 – Audit Contracts
Outlines the procedures for engaging independent public accountants to perform audits of local public offices when the Auditor of State determines that such audits will not be performed by the Auditor's office. It also specifies the execution and standards for audit contracts.
Chapter 117-4 – Audit Rates and Standards
Sets forth the standards for audits of local public offices, including provisions for audits not subject to the Single Audit Act. It allows the Auditor of State to provide audits that are appropriate to the needs of the public office but may not necessarily be performed in accordance with generally accepted governmental auditing standards.
Chapter 117-5 – Counties
Specifies the auditing requirements and procedures for county public offices in Ohio.
Chapter 117-6 – Schools
Details the auditing requirements and procedures for school public offices in Ohio.
Chapter 117-7 – Townships
Outlines the auditing requirements and procedures for township public offices in Ohio.
Chapter 117-8 – Libraries
Defines the auditing requirements and procedures for library public offices in Ohio.
Chapter 117-9 – Villages
Establishes the auditing requirements and procedures for village public offices in Ohio.
Chapter 117-10 – County and Independent Agricultural Societies
Addresses the auditing requirements and procedures for county and independent agricultural societies in Ohio.
Chapter 117-11 – Uniform Accounting Network
Provides guidelines for the implementation and maintenance of a uniform accounting network for public offices in Ohio.
Chapter 117-12 – Personal Information Systems
Sets forth rules for the protection of confidential personal information maintained by the Auditor of State's office, including procedures for accessing and handling such information.
Chapter 117-13 – Municipalities
Specifies the auditing requirements and procedures for municipal public offices in Ohio.
Chapter 117-14 – Training Fiscal Officers
Outlines the requirements for training fiscal officers of public offices to ensure they possess the necessary knowledge and skills for their roles.
⚖️ Enforcement and Penalties
Violations of the rules under OAC Title 117 can result in enforcement actions by the Auditor of State's office. Penalties may include fines, restitution to affected parties, and other legal remedies. Public offices found non-compliant may be subject to corrective actions and oversight to ensure adherence to auditing standards and regulations.
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