Ohio Rev. Code » Chapter 117
Ohio Revised Code

Ohio Rev. Code § 117.11 (2026)

Annual, biennial, and early audits

✓ laws through the 2026 session (checked Sept. 2026)
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Effective:
September 30, 2025
Latest Legislation:
House Bill 96 - 136th General Assembly
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(A) Except as otherwise provided in this division and in section 117.112 of the Revised Code, the auditor of state shall audit each public office at least once every two fiscal years. The auditor of state shall audit a public office each fiscal year if that public office is required to be audited on an annual basis pursuant to "The Single Audit Act of 1984," 98 Stat. 2327, 31 U.S.C.A. 7501 et seq., as amended. In the annual or biennial audit, inquiry shall be made into the methods, accuracy, and legality of the accounts, financial reports, records, files, and reports of the office, whether the laws, rules, ordinances, and orders pertaining to the office have been observed, and whether the requirements and rules of the auditor of state have been complied with. Except as otherwise provided in this division or where auditing standards or procedures dictate otherwise, each audit shall cover at least one fiscal year. If a public office is audited only once every two fiscal years, the audit shall cover both fiscal years.

(B) In addition to the annual or biennial audit provided for in division (A) of this section, the auditor of state may conduct an audit of a public office at any time when so requested by the public office or upon the auditor of state's own initiative if the auditor of state has reasonable cause to believe that an additional audit is in the public interest.

(C)(1) The auditor of state shall identify any public office in which the auditor of state will be unable to conduct an audit at least once every two fiscal years as required by division (A) of this section and shall provide immediate written notice to the clerk of the legislative authority or governing board of the public office so identified. Within six months of the receipt of such notice, the legislative authority or governing board may engage an independent certified public accountant to conduct an audit pursuant to section 117.12 of the Revised Code.

(2) When the chief fiscal officer of a public office notifies the auditor of state that an audit is required at a time prior to the next regularly scheduled audit by the auditor of state, the auditor of state shall either cause an earlier audit to be made by the auditor of state or authorize the legislative authority or governing board of the public office to engage an independent certified public accountant to conduct the required audit. The scope of the audit shall be as authorized by the auditor of state.

(3) The auditor of state shall approve the scope of an audit under division (C)(1) or (2) of this section as set forth in the contract for the proposed audit before the contract is executed on behalf of the public office that is to be audited. The independent accountant conducting an audit under division (C)(1) or (2) of this section shall be paid by the public office.

(4) The contract for attest services with an independent accountant employed pursuant to this section or section 117.115 of the Revised Code may include binding arbitration provisions, provisions of Chapter 2711. of the Revised Code, or any other alternative dispute resolution procedures to be followed in the event a dispute remains between the state or public office and the independent accountant concerning the terms of or services under the contract, or a breach of the contract, after the administrative provisions of the contract have been exhausted.

(D) If a uniform accounting network is established under section 117.101 of the Revised Code, the auditor of state or a certified public accountant employed pursuant to this section or section 117.112 or 117.115 of the Revised Code shall, to the extent practicable, utilize services offered by the network in order to conduct efficient and economical audits of public offices.

(E) The auditor of state, in accordance with division (A)(3) of section 9.65 of the Revised Code and this section, may audit an annuity program for volunteer fire fighters established by a political subdivision under section 9.65 of the Revised Code. As used in this section, "volunteer fire fighters" and "political subdivision" have the same meanings as in division (C) of section 9.65 of the Revised Code.

(F) The auditor of state may establish by rule an agreed-upon procedure by which political subdivisions may be audited. The rules shall set forth the standards, procedures, guidelines, and reporting requirements for an agreed-upon procedure audit.

Last updated July 29, 2025 at 11:38 AM

Notes of Decisions
Cited in 7 cases (2 in the last 5 years), 1990–2026 · leading case: State ex rel. Mazzaro v. Ferguson, 550 N.E.2d 464 (Ohio 1990).
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State ex rel. Mazzaro v. Ferguson, 550 N.E.2d 464 (Ohio 1990). · cites it 4× “R.C. 117.11(A) provides that the Auditor of State “shall commence an audit of each public office not more than two years from the release date of the last audit report of such public office.”
Lawless v. Lawrence Cty. Bd. of Edn., 2020-Ohio-117, 141 N.E.3d 267. “See R.C. 117.11(B) (the auditor of state “may conduct an audit of a public office at any time * * * upon the auditor of state’s own initiative if the auditor of state has reasonable cause to believe that an additional audit is in the public interest”).”
State ex rel. Dist. 1199, Health Care & Soc. Serv. Union v. Lawrence Cnty. Gen. Hosp., 83 Ohio St. 3d 351 (1998). “, and treatment by the State Auditor of the hospital as a public office for purposes of R.C. 117.11. *354 The hospital and its administrator next assert that relators are not entitled to a writ of mandamus to compel disclosure of the remaining requested records because of a…”
Oriana House, Inc. v. Montgomery, 108 Ohio St. 3d 419 (2006). · cites it 2× “¶ 20} “(2) Any examination, analysis, or inspection of records, documents, books, or any other evidence relating to either of the following: {¶ 21} “(a) The collection, receipt, accounting, use, or expenditure of public money by a public office or by a private institution,…”
State ex rel. Dist. 1199, Health Care & Soc. Serv. Union, SEIU, AFL-CIO v. Lawrence Cty. Gen. Hosp., 83 Ohio St. 3d 351 (1998). · cites it 2× “” The State Auditor accepted the independent auditor’s report in lieu of the audit required by R.C. 117.11 for public offices. {¶ 4} In February and March 1998, relators, District 1199, Health Care and Social Service Union, SEIU, AFL-CIO, its president, and its…”
State ex rel. Attorney Gen. v. Hamm, 2026-Ohio-2304. · cites it 2× “{¶82} The trial court denied Millard’s summary-judgment motion because “there are genuine issues of material fact as to compliance with R.C. 117.11.” And the evidence at trial showed that a genuine issue of material fact existed involving the audits’ validity, making the…”
Bruno v. Ohio Aud.'s of State, 2024-Ohio-5312. “{¶2} R.C. 117.11(A) requires the respondent Ohio Auditor of State (“AOS”) to periodically audit the financial affairs of every public office of the State of Ohio.”
Ohio Rev. Code § 117.11(A): 2 cases
State ex rel. Mazzaro v. Ferguson, 550 N.E.2d 464 (Ohio 1990). “R.C. 117.11(A) provides that the Auditor of State “shall commence an audit of each public office not more than two years from the release date of the last audit report of such public office.”
Bruno v. Ohio Aud.'s of State, 2024-Ohio-5312. “{¶2} R.C. 117.11(A) requires the respondent Ohio Auditor of State (“AOS”) to periodically audit the financial affairs of every public office of the State of Ohio.”
Ohio Rev. Code § 117.11(B): 1 case
Lawless v. Lawrence Cty. Bd. of Edn., 2020-Ohio-117, 141 N.E.3d 267. “See R.C. 117.11(B) (the auditor of state “may conduct an audit of a public office at any time * * * upon the auditor of state’s own initiative if the auditor of state has reasonable cause to believe that an additional audit is in the public interest”).”
Ohio Rev. Code § 117.11(B)(1): 1 case
State ex rel. Mazzaro v. Ferguson, 550 N.E.2d 464 (Ohio 1990). “R.C. 117.11(A) provides that the Auditor of State “shall commence an audit of each public office not more than two years from the release date of the last audit report of such public office.”
Ohio Rev. Code § 117.11(B)(3): 1 case
State ex rel. Mazzaro v. Ferguson, 550 N.E.2d 464 (Ohio 1990). “R.C. 117.11(A) provides that the Auditor of State “shall commence an audit of each public office not more than two years from the release date of the last audit report of such public office.”
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