Ohio Rev. Code » Chapter 117
Ohio Revised Code

Ohio Rev. Code § 117.01 (2026)

Auditor of state definitions

✓ laws through the 2026 session (checked Sept. 2026)
Find cases: SyfertCases citing this section ORCcodes.ohio.gov (official) Justiaon Justia CornellLII Search CasesGoogle Scholar
Effective:
September 4, 2013
Latest Legislation:
Senate Bill 67 - 130th General Assembly
PDF:
Download Authenticated PDF
 

As used in this chapter:

(A) "Color of office" means actually, purportedly, or allegedly done under any law, ordinance, resolution, order, or other pretension to official right, power, or authority.

(B) "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.

(C) "Public money" means any money received, collected by, or due a public official under color of office, as well as any money collected by any individual on behalf of a public office or as a purported representative or agent of the public office.

"Public money" does not include either of the following:

(1) Money or revenue earned by or from a person's ownership, operation, or use of an asset, whether tangible or intangible, that either in whole or in part was sold, was leased, was licensed, was the granting of a franchise, or was otherwise transferred or conveyed by a public office to the person pursuant to an agreement, authorized by law, between the person and the public office in which the public office received consideration from the person for the asset that was sold, leased, licensed, franchised, or otherwise transferred or conveyed;

(2) With respect to the transfer described in Chapter 4313. of the Revised Code and the operation of the enterprise acquisition project, revenues or receipts of or from the enterprise acquisition project in the hands of the nonprofit corporation formed under section 187.01 of the Revised Code or of a nonprofit entity the sole member of which is that nonprofit corporation, but does include any taxes collected on the spirituous liquor sales and then due the department of taxation and amounts then due to the state general revenue fund pursuant to section 4301.12 of the Revised Code. As used in this division, "enterprise acquisition project" has the meaning defined in section 4313.01 of the Revised Code.

(D) "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. "Public office" does not include the nonprofit corporation formed under section 187.01 of the Revised Code.

(E) "Public official" means any officer, employee, or duly authorized representative or agent of a public office.

(F) "State agency" means every organized body, office, agency, institution, or other entity established by the laws of the state for the exercise of any function of state government.

(G) "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 117.11 of the Revised Code, of whether a public office has complied with all the laws, rules, ordinances, or orders pertaining to the public office.

(3) Any other type of examination, analysis, or inspection of a public office, or of the specific funds or accounts of a private institution, association, board, or corporation into which public money has been placed or deposited, that is conducted according to generally accepted or governmental auditing standards established by rule pursuant to section 117.19 of the Revised Code.

(H) "Person" has the meaning defined in section 1.59 of the Revised Code.
Notes of Decisions
Cited in 16 cases (3 in the last 5 years), 1977–2023 · leading case: Hope Academy Broadway Campus v. White Hat Mgt., L.L.C. (Slip Opinion), 2015-Ohio-3716, 46 N.E.3d 665.
Sort: Relevance Newest Treatment
Hope Academy Broadway Campus v. White Hat Mgt., L.L.C. (Slip Opinion), 2015-Ohio-3716, 46 N.E.3d 665. · cites it 10× “Did the funds used to purchase the personal property lose their public character once transferred to White Hat, a private entity? Public funds paid to private entities {¶ 31} In its first proposition of law, the schools seek a broad statement that public funds retain their…”
Cordray v. Int'l Preparatory Sch., 2010-Ohio-6136, 128 Ohio St. 3d 50. · cites it 7× “39, the definitions of “public official,” “public office” and “color of office,” are the same as those contained in R.C. 117.01. R.C. 117.01(E) states, “ ‘Public official’ means any officer, employee, or duly authorized representative or agent of a public office.”
City of Oregon v. Ferguson, 385 N.E.2d 1084 (Ohio Ct. App. 10th Dist. 1978). · cites it 9× “That it is a taxing district within the meaning of Section 117.01 et seq., Ohio Revised Code.”
State ex rel. Oriana House, Inc. v. Montgomery, 854 N.E.2d 193 (Ohio 2006). · cites it 2× “{¶ 4} CBCFs are “public offices under section 117.01 of the Revised Code and are subject to audit under section 117.”
Daniel v. Am. Bd. of Emergency Med., 988 F. Supp. 127 (W.D.N.Y. 1997). · cites it 3× “Although only Ohio has specifically so stated by legislation, Ohio Rev.Code Ann. §§ 117.01 and 3345.05 (Baldwin 1995), the record supports a finding that these funds as generated by the hospitals are public monies.”
DeWine v. Scott (In re Scott), 566 B.R. 471 (Bankr. N.D. Ohio 2017). · cites it 3× “38 and § 117.01. Also, public money received under the community school funding scheme is money collected or received under color of office.”
State ex rel. Harm Reduction Ohio v. OneOhio Recovery Found., 2023-Ohio-1547, 225 N.E.3d 918. “The state and local governments that are parties to the MOU have agreed to allocate 55 percent of the opioid-litigation settlement proceeds to the Foundation, which in turn is charged with disbursing that revenue in accordance with the “approved purposes” specified in the MOU.”
Phillips v. DeWine, 92 F. Supp. 3d 702 (S.D. Ohio 2015). · cites it 2× “(3) “Public office” has the same meaning as in section 117.01 of the Revised Code. (B) If, at any time prior to the day that is twenty-four months after the effective date of this section, a person manufactures, compounds, imports, transports, distributes, supplies, prescribes,…”
Rocca v. Wilke, 371 N.E.2d 223 (Ohio Ct. App. 1st Dist. 1977). · cites it 2× “The Defendant, State Auditor, by virtue of his office as chief inspector and supervisor of public offices pursuant to Revised Code Section 117.01, and pursuant to his duty in Revised Code Section 117.”
Ohio Bell Tel. Co. v. Ferguson, 399 N.E.2d 1206 (Ohio 1980). “01 provides, in pertinent part: “This section creates the bureau of inspection and supervision of public offices in the office of the auditor of state, which bureau shall inspect and supervise the accounts and reports of all state offices as provided in sections 117.01 to 117.19…”
Oriana House, Inc. v. Montgomery, 108 Ohio St. 3d 419 (2006). · cites it 5× “56(E)(1) provides that CBCFs are “public offices under section 117.01 of the Revised Code and are subject to audit under section 117.”
Sun Bldg. Ltd. P'ship v. Value Learning & Teaching Academy, Inc., 2021-Ohio-2008, 175 N.E.3d 10. “Based on that predicate, the trial court held that they possessed an illegal interest in the CEED contracts because Mr. Lee owned CEED and because Ms.”
Show all 16 citing cases →
Ohio Rev. Code § 117.01(A): 2 cases
DeWine v. Scott (In re Scott), 566 B.R. 471 (Bankr. N.D. Ohio 2017). “38 and § 117.01. Also, public money received under the community school funding scheme is money collected or received under color of office.”
Cordray v. Int'l Preparatory Sch., 2010-Ohio-6136, 128 Ohio St. 3d 50. “39, the definitions of “public official,” “public office” and “color of office,” are the same as those contained in R.C. 117.01. R.C. 117.01(E) states, “ ‘Public official’ means any officer, employee, or duly authorized representative or agent of a public office.”
Ohio Rev. Code § 117.01(C): 3 cases
Hope Academy Broadway Campus v. White Hat Mgt., L.L.C. (Slip Opinion), 2015-Ohio-3716, 46 N.E.3d 665. “Did the funds used to purchase the personal property lose their public character once transferred to White Hat, a private entity? Public funds paid to private entities {¶ 31} In its first proposition of law, the schools seek a broad statement that public funds retain their…”
State ex rel. Harm Reduction Ohio v. OneOhio Recovery Found., 2023-Ohio-1547, 225 N.E.3d 918. “The state and local governments that are parties to the MOU have agreed to allocate 55 percent of the opioid-litigation settlement proceeds to the Foundation, which in turn is charged with disbursing that revenue in accordance with the “approved purposes” specified in the MOU.”
Oriana House, Inc. v. Montgomery, 108 Ohio St. 3d 419 (2006). “56(E)(1) provides that CBCFs are “public offices under section 117.01 of the Revised Code and are subject to audit under section 117.”
Ohio Rev. Code § 117.01(D): 5 cases
Hope Academy Broadway Campus v. White Hat Mgt., L.L.C. (Slip Opinion), 2015-Ohio-3716, 46 N.E.3d 665. “Did the funds used to purchase the personal property lose their public character once transferred to White Hat, a private entity? Public funds paid to private entities {¶ 31} In its first proposition of law, the schools seek a broad statement that public funds retain their…”
Cordray v. Int'l Preparatory Sch., 2010-Ohio-6136, 128 Ohio St. 3d 50. “39, the definitions of “public official,” “public office” and “color of office,” are the same as those contained in R.C. 117.01. R.C. 117.01(E) states, “ ‘Public official’ means any officer, employee, or duly authorized representative or agent of a public office.”
Oriana House, Inc. v. Montgomery, 108 Ohio St. 3d 419 (2006). “56(E)(1) provides that CBCFs are “public offices under section 117.01 of the Revised Code and are subject to audit under section 117.”
In re Ohio Execution Protocol Litig., No. 21-3330 (6th Cir. June 28, 2022).
In Re: Ohio Execution Protocol Litig., No. 2:11-cv-01016 (S.D. Ohio Nov. 7, 2019).
Ohio Rev. Code § 117.01(E): 4 cases
Hope Academy Broadway Campus v. White Hat Mgt., L.L.C. (Slip Opinion), 2015-Ohio-3716, 46 N.E.3d 665. “Did the funds used to purchase the personal property lose their public character once transferred to White Hat, a private entity? Public funds paid to private entities {¶ 31} In its first proposition of law, the schools seek a broad statement that public funds retain their…”
Cordray v. Int'l Preparatory Sch., 2010-Ohio-6136, 128 Ohio St. 3d 50. “39, the definitions of “public official,” “public office” and “color of office,” are the same as those contained in R.C. 117.01. R.C. 117.01(E) states, “ ‘Public official’ means any officer, employee, or duly authorized representative or agent of a public office.”
Sun Bldg. Ltd. P'ship v. Value Learning & Teaching Academy, Inc., 2021-Ohio-2008, 175 N.E.3d 10. “Based on that predicate, the trial court held that they possessed an illegal interest in the CEED contracts because Mr. Lee owned CEED and because Ms.”
In Re: Ohio Execution Protocol Litig., No. 2:11-cv-01016 (S.D. Ohio Nov. 7, 2019).
Ohio Rev. Code § 117.01(G): 1 case
Oriana House, Inc. v. Montgomery, 108 Ohio St. 3d 419 (2006). “56(E)(1) provides that CBCFs are “public offices under section 117.01 of the Revised Code and are subject to audit under section 117.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.