Ohio Revised Code

Ohio Rev. Code § 117.27 (2026)

Filing certified copy with legal counsel

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A certified copy of the audit report referred to in section 117.26 of the Revised Code shall be filed with the officer required by state law, municipal or county charter, or municipal ordinance to act as legal counsel to the officers of the public office. If no officer is required by state law, municipal or county charter, or municipal ordinance to act as legal counsel, a copy shall be filed with the prosecuting attorney of the county within which the fiscal office of the public office is located.

Notes of Decisions
Cited in 6 cases (2 in the last 5 years), 1987–2026 · leading case: State ex rel. Ministerial Day Care Ass'n v. Montgomery, 800 N.E.2d 18 (Ohio 2003).
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State ex rel. Ministerial Day Care Ass'n v. Montgomery, 800 N.E.2d 18 (Ohio 2003). · cites it 2× “expended in a State Auditor’s report: {¶ b} “Where an audit report sets forth that any public money has been illegally expended, or that any public money collected has not been accounted for, or that any public money due has not been collected, or that any public property has…”
Green Local Teachers Assn. v. Blevins, 539 N.E.2d 653 (Ohio Ct. App. 4th Dist. 1987). · cites it 2× “28 provides, in pertinent part, as follows: “Where an audit report sets forth that any public money has been illegally expended, or that any public money collected has not been accounted for, or that any public money due has not been collected, or that any public property has…”
State, Ex Rel. Holcomb v. Walton, 586 N.E.2d 176 (Ohio Ct. App. 12th Dist. 1990). · cites it 2× “27 of the Revised Code may, within one hundred twenty days after receiving the report, institute civil action in the proper court in the name of the public office to which the public money is due * * * for the recovery of the money or property and prosecute the action to final…”
Police & Firemen's Disability & Pension Fund v. City of Akron, 778 N.E.2d 68 (Ohio Ct. App. 9th Dist. 2002). · cites it 2× “27 of the Revised Code may, within one hundred twenty days after receiving the report, institute civil action in the proper court in the name of the public office to which the public money is due or the public property belongs for the recovery of the money or property and…”
Sun Bldg. Ltd. P'ship v. Value Learning & Teaching Academy, Inc., 2021-Ohio-2008, 175 N.E.3d 10. “{¶16} Furthermore, R.C. 117.27 requires the state auditor to file a copy of his report “with the officer required * * * to act as legal counsel to the officers of the public office * * * * [or] the prosecuting attorney of the county within which the fiscal office of the public…”
State ex rel. Attorney Gen. v. Hamm, 2026-Ohio-2304. · cites it 4× “And recall that R.C. 117.27 instructs the state auditor to file a certified copy of an audit report “with the officer required by state law, municipal or county charter, or municipal ordinance to act as legal counsel to the officers of the public office.”
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