Ohio Rev. Code » Chapter 117
Ohio Revised Code

Ohio Rev. Code § 117.10 (2026)

Auditor of state - duties - federal audits

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Effective:
September 29, 2013
Latest Legislation:
House Bill 59 (GA 130), Senate Bill 67 (GA 130)
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(A) The auditor of state shall audit all public offices as provided in this chapter. The auditor of state also may audit the specific funds or accounts of private institutions, associations, boards, and corporations into which has been placed or deposited public money from a public office and may require of them annual reports in such form as the auditor of state prescribes. The auditor of state may audit some or all of the other funds or accounts of a private institution, association, board, or corporation that has received public money from a public office only if one or more of the following applies:

(1) The audit is specifically required or authorized by the Revised Code;

(2) The private institution, association, board, or corporation requests that the auditor of state audit some or all of its other funds or accounts;

(3) All of the revenue of the private institution, association, board, or corporation is composed of public money;

(4) The private institution, association, board, or corporation failed to separately and independently account for the public money in its possession, in violation of section 117.431 of the Revised Code;

(5) The auditor of state has a reasonable belief that the private institution, association, board, or corporation illegally expended, converted, misappropriated, or otherwise cannot account for the public money it received from a public office and that it is necessary to audit its other funds or accounts to make that determination.

(B) If the auditor of state performs or contracts for the performance of an audit, including a special audit, of the public employees retirement system, school employees retirement system, state teachers retirement system, state highway patrol retirement system, or Ohio police and fire pension fund, the auditor of state shall make a timely report of the results of the audit to the Ohio retirement study council.

(C) The auditor of state may audit the accounts of any medicaid provider, as defined in section 5164.01 of the Revised Code.

(D) If a public office has been audited by an agency of the United States government, the auditor of state may, if satisfied that the federal audit has been conducted according to principles and procedures not contrary to those of the auditor of state, use and adopt the federal audit and report in lieu of an audit by the auditor of state's own office.

(E) Within thirty days after the creation or dissolution or the winding up of the affairs of any public office, that public office shall notify the auditor of state in writing that this action has occurred.

(F) Nothing in this section precludes the auditor of state from issuing to a private institution, association, board, or corporation a subpoena and compulsory process for the attendance of witnesses or the production of records under section 117.18 of the Revised Code if the subpoena and compulsory process is in furtherance of an audit the auditor of state is authorized by law to perform.

The Legislative Service Commission presents the text of this section as a composite of the section as amended by multiple acts of the General Assembly. This presentation recognizes the principle stated in R.C. 1.52(B) that amendments are to be harmonized if reasonably capable of simultaneous operation.

Last updated January 13, 2023 at 1:31 PM

Notes of Decisions
Cited in 13 cases, 1967–2006 · leading case: Petro v. North Coast Villas Ltd., 735 N.E.2d 985 (Ohio Ct. App. 9th Dist. 2000).
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Petro v. North Coast Villas Ltd., 735 N.E.2d 985 (Ohio Ct. App. 9th Dist. 2000). · cites it 7× “18, is limited by R.C. 117.10; therefore, the court found that the subpoena power does not extend to private, third-party entities not directly receiving money from a public agency.”
State ex rel. Oriana House, Inc. v. Montgomery, 854 N.E.2d 193 (Ohio 2006). · cites it 4× “01 of the Revised Code and are subject to audit under section 117.10 of the Revised Code.” R.C.”
State v. Herbert, 358 N.E.2d 1090 (Ohio 1976). · cites it 4× “Plaintiff’s fourth claim is brought under the authority of Revised Code Chapter 117, and more specifically Section 117.10 of that Chapter, which provides that the Attorney General shall file an action to recover public funds when the Bureau of Inspection and Supervision of…”
Oriana House, Inc. v. Montgomery, 108 Ohio St. 3d 419 (2006). · cites it 22× “*420 {¶ 1} We are asked to determine whether the State Auditor has authority pursuant to R.C. 117.10 to conduct a special audit of appellant Oriana House, Inc.”
Woodman v. Tubbs Jones, 660 N.E.2d 520 (Ohio Ct. App. 8th Dist. 1995). “The Attorney General concluded that R.C. 117.10 (now R.C, 117.28), which stated that a civil action to recover funds misappropriated by public officials shall be instituted within ninety days after receiving a report indicating misappropriation, was directory rather than…”
Green Local Teachers Assn. v. Blevins, 539 N.E.2d 653 (Ohio Ct. App. 4th Dist. 1987). · cites it 3× “” Under its statutory predecessor, former R.C. 117.10, it was provided, in pertinent part, as follows: “No claim for money or property found to be due to any public treasury or custodian thereof in any report shall be abated or compromised, either before or after the filing of…”
State, Ex Rel. Holcomb v. Walton, 586 N.E.2d 176 (Ohio Ct. App. 12th Dist. 1990). “3d 132 , the Summit County Court of Appeals ruled that an action brought pursuant to former R.C. 117.10, another predecessor to the current R.”
White v. Columbus Bd. of Educ., 441 N.E.2d 303 (Ohio Ct. App. 10th Dist. 1982). · cites it 6× “Next, appellant maintains that procedures may not be instituted to recover alleged overpayments except as provided in R.C. 117.10 and 2715.01. Deducting money from appellant’s salary, without first acquiring certification of a wrongful expenditure, is a violation of R.”
Portage Lakes Jt. Vocational Sch. Dist. Bd. v. Bowman, 470 N.E.2d 233 (Ohio Ct. App. 9th Dist. 1984). · cites it 3× “The trial court dismissed the complaint holding that such an action must be brought within ninety days from the filing of the report with the prosecuting attorney.”
State ex rel. Robusky v. Chicko, 244 N.E.2d 478 (Ohio 1969). · cites it 6× “1960, to January 22,1966,” to issue subpoenas under the provisions of Chapter 117, Eevised Code, and to determine, further, if the money in the equipment fund was included in the term “public money” as provided in Section 117.10, Eevised Code? The “accident reports” here…”
State, Ex Rel. Robusky v. Chicko, 230 N.E.2d 134 (Ohio Ct. App. 1967). · cites it 4× “Bespondent filed an answer in which the only additional allegation to that contained in his demurrer was that relator has been making available to lawyers and insurance agents copies of accident reports for fees, which fees are public moneys under the provisions of Section…”
Vill. of Bellville v. Beal, 455 N.E.2d 683 (Ohio Ct. App. 5th Dist. 1982). “It is further stipulated that the Auditor of State made a finding for recovery against the individuals named in the above amount and that, pursuant to R.C. 117.10, the Attorney General of Ohio brought an action in the court of common pleas to recover this money.”
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