Ohio Rev. Code » Chapter 117
Ohio Revised Code

Ohio Rev. Code § 117.26 (2026)

Certified copies of completed audit reports

✓ current as of May 2026
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Effective:
November 29, 1990
Latest Legislation:
House Bill 820 - 118th General Assembly
PDF:
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Certified copies of completed audit reports shall be filed in the office of the clerk of the legislative authority, clerk of the governing body, executive officer of the governing body, and chief fiscal officer of the audited public office. Except as otherwise provided in sections 117.14 and 117.15 of the Revised Code, an audit report is not a public record under section 149.43 of the Revised Code until copies of the report are filed with the officers enumerated in this section.
Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1997–2026 · leading case: State ex rel. Gannett Satellite Info. Network, Inc. v. Petro, 80 Ohio St. 3d 261 (Ohio 1997).
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State ex rel. Gannett Satellite Info. Network, Inc. v. Petro, 80 Ohio St. 3d 261 (Ohio 1997). “2d 464 ; see, also, R.C. 117.26. Even if, as initially contended by the MVSD Court, Petro’s investigation and report were not a statutory audit, Petro, a public officer, relied on the records to perform his investigation of the MVSD, a public office, and the working papers thus…”
State ex rel. Gannett Satellite Info. Network, Inc. v. Petro, 1997 Ohio 319 (Ohio 1997). “2d 464 ; see, also, R.C. 117.26. Even if, as initially contended by the MVSD Court, Petro’s investigation and report were not a statutory audit, Petro, a public officer, relied on the records to perform his investigation of the MVSD, a public office, and the working papers thus…”
State ex rel. Attorney Gen. v. Hamm, 2026 Ohio 2304 (Ohio Ct. App. 2026). “” R.C. 117.26. If the audit report includes findings for recovery, the statutory scheme ensures that the attorney general receives a certified copy of the audit report and notice of the actions that other offices take in response.”
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