Ohio Adm.Code 117 | Ohio Administrative Code 117 — Auditor of State

Chapter 117-1 Definitions

Ohio Adm.Code 117-1-01 Definitions.

As used in Chapter 117. of the Revised Code and in agency 117 of the Administrative Code:

(A) "Audit" have the same meaning as defined in section 117.01 of the Revised Code.

(B) "Independent certified 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.

(D) "State agency" shall have the same meaning as defined in section 1.60 of the Revised Code.

(E) "Local public office" means all public offices other than state agencies including institutions of higher education as defined in section 3345.12 of the Revised Code.

Last updated June 1, 2026 at 8:07 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Chapter 117-2 Accounting and Reporting by Public Offices

Ohio Adm.Code 117-2-01 Internal controls.

(A) All public officials are responsible for the design and operation of a system of internal control that is adequate to provide reasonable assurance regarding the achievement of objectives for their respective public offices in certain categories, including but not limited to the categories enumerated in paragraph (B) of this rule.

(B) "Internal control" means a process effected by those charged with governance, management, and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories:

(1) Reliability of financial reporting;

(2) Effectiveness and efficiency of operations;

(3) Compliance with applicable laws and regulations; and

(4) Safeguarding of assets against unauthorized acquisition, use or disposition.

(1) Control environment sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure.

(2) Risk assessment, which is the entity's identification and analysis of relevant risks to the achievement of its objectives, forming a basis for determining how the risks should be managed so as to identify and assess the risks of material misstatements, whether due to fraud or error, at the financial statement and relevant assertion levels.

(3) Control activities, which are policies and procedures that help ensure management directives are carried out so as to identify and assess the risks of material misstatements, whether due to fraud or error, at the financial statement and relevant assertion levels.

(4) Information and communication, which are the identification, capture, and exchange of information in a form and time frame that enable people to carry out their responsibilities.

(5) Monitoring, which is a process that assesses the quality of internal control performance over time.

(D) When designing the public office's system of internal control and the specific control activities, management should consider the following:

(1) Ensure that all transactions are properly authorized in accordance with management's policies.

(2) Ensure that accounting records are properly designed.

(3) Ensure adequate security of assets and records.

(4) Plan for adequate segregation of duties or compensating controls.

(5) Verify the existence and valuation of assets and liabilities and periodically reconcile them to the accounting records.

(6) Perform analytical procedures to determine the reasonableness of financial data.

(7) Ensure the collection and compilation of the data needed for the timely preparation of financial statements.

(8) Monitor activities performed by service organizations.

(E) Consideration should be given to the cost benefit of the controls. The cost of controls should not exceed their benefit.

Last updated July 15, 2026 at 3:00 PM

History

Effective: July 16, 2021
Promulgated Under: 117.20

Ohio Adm.Code 117-2-02 Accounting and reporting records.

(A) All local public offices shall maintain an accounting system and accounting records sufficient to enable the public office to identify, assemble, analyze, classify, record and report its transactions, maintain accountability for the related assets (and liabilities, if generally accepted accounting principles apply), document compliance with finance-related legal and contractual requirements, and prepare financial statements required by rule 117-2-03 of the Administrative Code.

(B) The management of each local public office is responsible for the assertions underlying the information in the public office's financial statements. The accounting system should assure that the following assertions are achieved for all transaction types and account balances applicable to the local public office's operations, considering the basis of accounting applicable to it:

(1) Assertions about classes of transactions and events, and related disclosures, for the period under audit:

(a) Occurrence: Transactions and events that have been recorded or disclosed have occurred, and such transactions and events pertain to the entity.

(b) Completeness: All transactions and events that should have been recorded have been recorded, and all related disclosures that should have been included in the financial statements have been included.

(c) Accuracy: Amounts and other data relating to recorded transactions and events have been recorded appropriately, and related disclosures have been appropriately measured and described.

(d) Cutoff: Transactions and events have been recorded in the correct accounting period.

(e) Classification: Transactions and events have been recorded in the proper accounts.

(f) Presentation: Transactions and events are appropriately aggregated or disaggregated and clearly described, and related disclosures are relevant and understandable in the context of the requirements of the applicable financial reporting framework, or as prescribed by the auditor of state.

(2) Assertions about account balances, and related disclosures, at the period end:

(a) Existence: Assets, liabilities, and equity interests exist.

(b) Completeness: All assets, liabilities, and equity interests that should have been recorded have been recorded, and all related disclosures that should have been included in the financial statements have been included.

(c) Rights and obligations: The entity holds or controls the rights to assets, and liabilities are the obligation of the entity.

(d) Accuracy, valuation, and allocation: Assets, liabilities, and equity interests have been included in the financial statements at appropriate amounts, and any resulting valuation or allocation adjustments have been appropriately recorded, and related disclosures have been appropriately measured and described.

(e) Classification: Assets, liabilities, and equity interests have been recorded in the proper accounts.

(f) Presentation: Assets, liabilities, and equity interests are appropriately aggregated or disaggregated and clearly described, and related disclosures are relevant and understandable in the context of the requirements of the applicable financial reporting framework.

(C) The following systems and documents may be used to effectively maintain the accounting and budgetary records of the local public office:

(1) All local public offices should integrate the budgetary accounts, at the legal level of control or lower, into the financial accounting system. This means designing an accounting system to provide ongoing and timely information on unrealized budgetary receipts and remaining uncommitted balances of appropriations.

The legal level of control is the level (e.g., fund, program or function, department, or object) at which spending in excess of budgeted amounts would be a violation of law. This is established by the level at which the legislative body appropriates. For all local public offices subject to the provisions of Chapter 5705. of the Revised Code, except school districts and public libraries, the minimum legal level of control is described in section 5705.38 of the Revised Code. For school districts, the minimum legal level of control is prescribed in rule 117-6-02 of the Administrative Code. For public libraries, the minimum legal level of control is prescribed in rule 117-8-02 of the Administrative Code. The legal level of control is a discretionary decision to be made by the local public office's legislative authority, unless otherwise prescribed by statute.

(2) Purchase orders should be used to approve purchase commitments and to encumber funds against the applicable appropriation account(s), as required by division (D) of section 5705.41 of the Revised Code. Purchase orders are not effective unless the fiscal officer's certificate is attached. The certificate should be attached at the time a commitment to purchase goods or services is made.

(3) Vouchers may be used as a written order authorizing the drawing of a check or an electronic fund transfer payment in payment of a lawful obligation of the public office. Each voucher shall contain the date, purchase order number, the account code, amount, approval, and all other required information. The local office should also attach supporting documentation to the voucher, such as vendor invoices.

(D) All local public offices may maintain accounting records in a manual or computerized format. The records used should be based on the nature of operations and services the public office provides, and should consider the degree of automation and other factors. Such records should include the following:

(1) Cash journal, which typically contains the following information: the amount, date, receipt number, check or electronic fund transfer number, account code, purchase order number, and all other information necessary to properly classify the transaction.

(2) Receipts ledger, which typically assembles and classifies receipts into separate accounts for each type of receipt of each fund the public office uses. The amount, date, name of the payor, purpose, receipt number, and other information required for the transactions can be recorded on this ledger.

(3) Appropriation ledger, which may assemble and classify disbursements or expenditure/expenses into separate accounts for, at a minimum, each account listed in the appropriation resolution. The amount, fund, date, check or electronic fund transfer number, purchase order number, encumbrance amount, unencumbered balance, amount of disbursement, uncommitted balance of appropriations and any other information required may be entered in the appropriate columns.

(4) In addition, all local public offices should maintain or provide a report similar to the following accounting records:

(a) Payroll records including:

(i) W-2s, W-4s, I-9s, and other withholding records and authorizations.

(ii) Payroll journal that records, assembles and classifies by pay period the name of employee, the employee's identification number, hours worked, wage rates, pay date, withholdings by type, net pay, and other compensation paid to an employee (such as a termination payment), and the fund and account charged for the payments.

(iii) Check register that includes, in numerical sequence, the check or electronic fund transfer number, payee, net amount, and the date.

(iv) Information regarding nonmonetary benefits such as car usage, employer provided cell phones, life insurance, and health insurance.

(v) Information, by employee, regarding leave balances and usage.

(b) Utilities billing records including:

(i) Master file of service address, account numbers, billing address, type of services provided, and billing rates.

(ii) Accounts receivable ledger for each service type, including for each customer account, the outstanding balance due as of the end of each billing period (with an aging schedule for past due amounts), current usage and billing amount, delinquent or late fees due, payments received and noncash adjustments, each maintained by date and amount.

(iii) Cash receipts records, recording cash received and date received on each account. This information should be used to post payments to individual accounts in the accounts receivable ledger described above.

(c) Capital asset records including such information as the original cost, acquisition date, voucher number, the asset type (land, building, vehicle, etc.), asset description, location, and tag number. Capital assets are tangible assets that normally do not change form with use and should be distinguished from repair parts and supply items.

(E) Each local public office should establish a capitalization threshold so that, unless the local public office establishes a capitalization threshold for any individual item of five thousand dollars or more, at a minimum, eighty per cent of the local public office's non-infrastructure assets are identified, classified, and recorded on the local public office's financial records. Capitalization thresholds are best applied to individual items rather than to groups of similar items such as desks and tables, unless the effect of doing so would be to eliminate a significant portion of total capital assets such as books belonging to a library district.

Last updated July 15, 2026 at 3:00 PM

History

Effective: July 16, 2021
Promulgated Under: 117.20

Ohio Adm.Code 117-2-03

Pursuant to section 117.38 of the Revised Code, all local public offices must file an annual financial report. Such reports shall be filed in accordance with the following:

(A) The report shall be filed electronically with the auditor of state and a copy shall be retained by the fiscal officer of the local public office.

(1) Such reports must be filed electronically through the "Annual Financial Data Reporting System" via an entity-specific link, unless the entity has been approved by the auditor of state to submit via another method.

(2) Local public offices that use the uniform accounting network may file their annual financial reports in accordance with the guidelines established by the uniform accounting network.

(B) All counties, cities and school districts, including educational service centers and community schools, and government insurance pools organized pursuant to section 9.833, 167.01, 2744.081, or 3345.203 of the Revised Code, shall file annual financial reports which are prepared using generally accepted accounting principles.

(C) All local public offices who do not prepare their annual reports using generally accepted accounting principles (GAAP) shall file their annual reports using a special purpose framework. A special purpose framework is a financial reporting framework other than GAAP that is one of the following bases of accounting:

(1) Cash (modified cash) basis: A basis of accounting that the entity uses to record cash receipts and disbursements and/or modifications of the cash basis having substantial support (for example, recording depreciation on fixed assets).

(2) Regulatory basis: a basis of accounting that the entity uses to comply with the requirements or financial reporting provisions of a regulatory agency. This includes financial statements prepared to comply with the basis of accounting prescribed by the auditor of state in accordance with the financial reporting provisions of section 117.38 of the Revised Code or in the case of community correctional facilities financial statements as prepared by the Ohio department of rehabilitation and corrections or in the case of soil and water conservation districts financial statements as prepared by the Ohio department of agriculture.

(3) Other basis: a basis of accounting that uses a definite set of logical, reasonable criteria that is applied to all material items appearing in financial statements.

Last updated June 1, 2026 at 8:07 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-6-02

At a minimum, appropriation measures shall be classified to set forth separately the amounts appropriated by fund. The appropriation measure as passed by the school board shall be the legal level of control. This is the level at which compliance with statutory budgetary requirements will be determined. A board of education may, but is not required to, pass appropriations at a more detailed level. The degree of detail is a discretionary decision to be exercised by the board of education based on the degree of control the board of education wishes to maintain over the financial activity of the school district.

Last updated July 15, 2026 at 3:00 PM

History

Effective: July 16, 2021
Promulgated Under: 117.20

Ohio Adm.Code 117-8-02

The library's legislative body shall adopt appropriation measures. These measures establish the legal level of control.

The legal level of control is the level (e.g., fund, program or function, department, object level) at which spending in excess of budgeted amounts would be a violation of law. This is established by the level at which the legislative body appropriates.

Last updated July 15, 2026 at 3:00 PM

History

Effective: July 16, 2021
Promulgated Under: 117.20

Ohio Adm.Code 117-2-05 Standards for audits.

Audits of public offices pursuant to Chapter 117. of the Revised Code shall be performed in accordance with any combination of the following:

(A) Generally accepted governmental auditing standards including, but not limited to, "Government Auditing Standards" promulgated by rhe comptroller general of the United States.

(B) Applicable professional auditing standards promulgated by the "American Institute of Certified Public Accountants."

Last updated June 1, 2026 at 8:07 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Chapter 117-3 Audit Contracts

Ohio Adm.Code 117-3-01 Audit contract.

Whenever the auditor of state determines that an audit of a local public office will not be performed by the auditor of state's office, an independent certified public accountant may be engaged pursuant to section 117.11 or section 117.115 of the Revised Code to perform the audit.

Last updated June 1, 2026 at 8:07 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-3-02 Execution of audit contracts.

(A) All contracts for audits of local public offices shall be executed by the auditor of state. Any contracts for audits of public offices other than state agencies which are not executed by the auditor of state shall be void and no payment shall be issued for services received under such contracts.

(B) Contracts for audits of state agencies shall be subject to the provisions of division (B) of section 117.43 of the Revised Code.

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-3-03 Audit contract standards.

Independent certified public accountants performing audits under contract pursuant to section 117.11 or section 117.115 of the Revised Code shall follow the auditing standards prescribed in the contract and standards appropriate for the engagement in performing such audits. The contract shall incorporate the request for proposals, request for quotes, or invitations to bid, the response from the independent certified public accountant, and the memorandum of agreement.

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-3-04 Selection of independent public accountant.

The auditor of state may appoint, either at the request of a public office or on the auditor of state's own initiative, an independent certified public accountant to perform the financial audit required by section 117.11 of the Revised Code. The public office may participate in the selection of such an independent certified public accountant pursuant to the process outlined in Chapter 117-3 of the Administrative Code. Requests for audits to be conducted by independent certified public accountants shall be submitted by the officials of the public office who have the legal authority to enter into binding contracts on behalf of the public office to the auditor of state for approval or disapproval.

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-3-05 Request for proposals, quotes, invitations to bid.

Where the auditor of state has determined that an audit will be performed by an independent certified public accountant, the auditor of state will prepare a request for proposals, quotes, or invitations to bid. This document will clearly set forth:

(A) Clear and accurate specifications of the requirements of the audit;

(B) Minimum requirements which independent certified public accountants seeking the audit engagement must fulfill; and

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-3-06 Submission of request for proposals, quotes, invitations to bid.

The request for proposals, request for quotes, or invitations to bid will be submitted to not fewer than three independent certified public accountants who have registered with the auditor of state and who have indicated their desire to contract to audit public offices. The request for proposals, request for quotes, or invitations to bid shall be submitted only to responsible independent certified public accountants that possess the potential ability to perform successfully under the terms and conditions of the proposed audit engagement. Consideration may be given to such matters as integrity, compliance with public policy, record of past performance, and technical resources. Reasonable requests by the public office for the inclusion of a specific firm in the selection process will be honored to the maximum extent practicable.

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-3-07 Proposals, quotes, invitations to bid.

Each independent certified public accountant to whom the requests for proposals, requests for quotes, or invitations to bid have been sent and who desires to be considered for selection to perform the audit shall submit to the auditor of state a complete, concise, and comprehensible proposal, quote, or bid in the form and manner specified in the request or invitation. The auditor of state shall forward a copy of all responsive proposals, quotes, or bids received to the contracting public office.

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-3-08 Criteria for selection.

The auditor of state and the public office shall review the proposals, quotes, or bids separately on the basis of criteria set forth in the request for proposals, request for quotes, or invitations to bid. Such criteria may include:

(A) Organization size and location of office;

(B) Qualifications of staff to be assigned to the audit;

(C) Prior experience in auditing governmental units and programs or not-for-profit entities or other specialized accounting practices applicable to the audit;

(D) Independent certified public accountant's understanding of the work to be performed;

(E) Quality and timeliness of previously submitted audit reports and supporting documentation;

(F) Specific actions/inactions of the independent public accountant; and

(G) Fee.

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-3-09 Selection and award.

The selection of the independent certified public accountant shall be made by the auditor of state. Upon award of a proposal, quote, or bid, the auditor of state will send a formal notice of award to the independent certified public accountant and to the public office. The auditor of state will also prepare the memorandum of agreement on the basis of the request for proposals, quotes, or bids and submit it to the independent certified public accountant and the public office for execution.

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-3-10 Alternative procedures.

If, in the opinion of the auditor of state, none of the responses submitted by the independent certified public accountants are satisfactory pursuant to the rule in Chapter 117-3 of the Administrative Code, the auditor of state may either:

(A) Recommend the competitive selection procedures as set forth in Chapter 117-3 of the Administrative Code, including, insofar as the auditor of state considers necessary, providing the request for proposals to additional independent certified public accountants for consideration; or

(B) Without further formal proceedings, award the audit contract to an independent certified public accountant who, on the basis of the applicable review criteria, the auditor of state considers to be the most desirable.

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-3-11 Waiver.

Notwithstanding the provisions of Chapter 117-3 of the Administrative Code, if the officials of the public office refuse to participate in the selection of the independent certified public accountant or in the contracting process, the auditor of state may, without further formal proceedings, award the audit contract to the independent certified public accountant who, on the basis of the applicable review criteria enumerated in this chapter, the auditor of state considers to be the most desirable. "Refuse to participate" includes both an express refusal to participate and a failure to perform actions in a timely manner required by the auditor of state.

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Chapter 117-4 Audit Rates and Standards

Ohio Adm.Code 117-4-02 Audits for local public offices not subject to the single audit act.

Where the auditor of state determines that an audit of a public office is not intended to satisfy The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the auditor of state may provide for an audit which the auditor of state considers appropriate to the needs of the public office but which need not be performed in accordance with generally accepted governmental auditing standards. Such an audit may include, but need not be limited to, inquiry into the methods, accuracy, and legality of the accounts, financial reports, records, files, and reports of the public office, whether the laws, ordinances, and orders pertaining to the public office have been observed, and whether the requirements and rules of the auditor of state have been complied with.

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Chapter 117-5 Counties

Ohio Adm.Code 117-5-02 Appropriation measures.

The county commissioners, or in counties that have adopted a charter pursuant to article X of the Ohio Constitution and Chapter 302. of the Revised Code the county council, shall adopt appropriation measures. These measures establish the legal level of control.

Last updated July 15, 2026 at 3:00 PM

History

Effective: July 16, 2021
Promulgated Under: 117.20

Ohio Adm.Code 117-5-03 Filing affidavit of failure of performance of county auditor.

(A) The sworn affidavit and evidence submitted to the office of the auditor of state pursuant to division (A)(1) of section 319.26 of the Revised Code shall be in the following form and manner:

"AFFIDAVIT (Type or print full name)

The undersigned, being ______ the treasurer or ______ a county commissioner of ________________________ County, Ohio, hereby states as follows:

That, _________________________________, the auditor of said county has purposely, knowingly, or recklessly failed to perform a fiscal duty expressly imposed by law, with respect to the fiscal duties of the office of county auditor, or has purposely, knowingly, or recklessly committed any act expressly prohibited by law, with respect to the fiscal duties of the office of county auditor.

The terms "fiscal duty expressly imposed by law" and "act expressly prohibited by law" may include a duty imposed by or an act prohibited by a statute contained within the Ohio Revised Code and/or an Ordinance or Resolution adopted by the board of county commissioners.

That the fiscal duty which,, the auditor of said county, has purposely, knowingly, or recklessly failed to perform, is expressly imposed by the following law(s):______.

That the act(s) which said aforementioned auditor has purposely, knowingly, or recklessly committed is expressly prohibited by the following laws: ______________________________________ _________________.

The facts constituting the purposeful, knowing, or reckless failure of the said county auditor to perform a fiscal duty expressly imposed by law, with respect to the fiscal duties of the office of county auditor, or of the said county auditor's purposeful, knowing, or reckless commission of any act expressly prohibited by law, with respect to the fiscal duties of the office of county auditor, are as follows:

__________________________________________ Add additional pages as may be necessary.

Evidence supporting the foregoing allegations is as follows:

__________________________________________ Add additional pages as may be necessary.

BY SIGNING BELOW, YOU ARE SWEARING TO THE TRUTH OF THE ALLEGATION(S) AND THE AUTHENTICITY OF ALL DOCUMENTS AND EXHIBITS WHICH ARE DEEMED INCORPORATED HEREIN. ANY PERSON WHO KNOWINGLY MAKES A FALSE STATEMENT IN SUCH AN AFFIDAVIT IS GUILTY OF FALSIFICATION UNDER SECTION 2921.13 OF THE OHIO REVISED CODE, A FELONY OF THE THIRD DEGREE.

________________________________________________________ SIGNATURE OF AFFIANT

Date: _______________________________________

TO CONSTITUTE A VALID COMPLAINT, THIS AFFIDAVIT MUST BE SIGNED BEFORE A NOTARY PUBLIC. FAILURE TO SIGN AND TO INCLUDE A PROPERLY COMPLETED JURAT (BELOW) WILL RESULT IN THE IMMEDIATE DISMISSAL OF THE COMPLAINT.

STATE OF OHIO )

_______________ ) ss:

_______ COUNTY )

Before me, a Notary Public, in and for said county and state, personally appeared the Affiant identified above who, after having been first duly sworn pursuant to law, executed the foregoing document, and averred that the same was his own free act and deed, and that the content thereof is true to the best of his knowledge, understanding, and belief.

NOTARY PUBLIC

My Commission Expires:"

(B) For purposes of completing the affidavit, the terms "fiscal duty expressly imposed by law" and "act expressly prohibited by law" may include a duty imposed by or an act prohibited by a statute contained within the Ohio Revised Code and/or an ordinance or resolution adopted by the board of county commissioners

(C) Any such affidavit, together with any supporting evidence accompanying the same, shall be delivered to the offices of the auditor of state in Columbus, Ohio, or forwarded to the auditor of state at said office, via certified United States mail with return receipt requested, postage prepaid. The effective receipt of any such affidavit and any supporting evidence accompanying the same shall be the date of actual delivery to and receipt by the auditor of state.

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-5-04 Filing affidavit of failure of performance of county treasurer.

(A) The sworn affidavit and evidence submitted to the office of the auditor of state pursuant to division (A)(1) of section 321.37 of the Revised Code shall be in the following form and manner:

"AFFIDAVIT (Type or print full name)

The undersigned, being ______ the auditor or ______ a county commissioner of ________________________ County, Ohio, hereby states as follows:

That, _________________________________, the treasurer of said county has purposely, knowingly, or recklessly failed to perform a fiscal duty expressly imposed by law, with respect to the fiscal duties of the office of county treasurer, or has purposely, knowingly, or recklessly committed any act expressly prohibited by law, with respect to the fiscal duties of the office of county treasurer.

That the fiscal duty which,, the treasurer of said county, has purposely, knowingly, or recklessly failed to perform, is expressly imposed by the following law(s):______.

That the act(s) which said aforementioned treasurer has purposely, knowingly, or recklessly committed is expressly prohibited by the following laws: ______________________________________ _________________.

The facts constituting the purposeful, knowing, or reckless failure of the said county treasurer to perform a fiscal duty expressly imposed by law, with respect to the fiscal duties of the office of county treasurer, or of the said county treasurer's purposeful, knowing, or reckless commission of any act expressly prohibited by law, with respect to the fiscal duties of the office of county treasurer, are as follows:

__________________________________________ Add additional pages as may be necessary.

Evidence supporting the foregoing allegations is as follows:

__________________________________________ Add additional pages as may be necessary.

________________________________________________________ SIGNATURE OF AFFIANT

Date: _______________________________________

STATE OF OHIO )

_______________ ) ss:

_______ COUNTY )

NOTARY PUBLIC

My Commission Expires:"

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Chapter 117-6 Schools

Ohio Adm.Code 117-6-01 Chart of accounts - school districts and community schools.

(A) Funds: To demonstrate legal compliance and to facilitate sound management, school districts, including STEM schools, STEAM schools, alternative schools as defined in section 3313.533 of the Revised Code, and community schools shall maintain financial records on a fund basis. Funds are to be established by each school district or community school based on statutory requirements and accounting needs. When not authorized or required by statute, the establishment of a new fund requires prior auditor of state approval under section 5705.12 of the Revised Code. A school district or community school should submit its request to auditor of state's chief of local government services division.

Funds are to be classified using the current guidelines and definitions established by the "Governmental Accounting Standards Board."

(B) Financial records: All school districts and joint vocational school districts and, including STEM schools, STEAM schools, alternative schools as defined in section 3313.533 of the Revised Code, community schools established under Chapter 3314. of the Revised Code, shall maintain the financial records in accordance with the uniform school accounting system (USAS) as prescribed by the USAS manual and subsequent update bulletins issued by the auditor of state.

Last updated June 1, 2026 at 8:08 AM

History

Effective: June 1, 2026
Promulgated Under: 117.20

Ohio Adm.Code 117-6-02 Appropriation measures.

Last updated July 15, 2026 at 3:00 PM

History

Effective: July 16, 2021
Promulgated Under: 117.20

Chapter 117-7 Townships

Ohio Adm.Code 117-7-02 Appropriation measures.

The township trustees shall adopt appropriation measures. These measures establish the legal level of control.

Last updated July 15, 2026 at 3:00 PM

History

Effective: July 16, 2021
Promulgated Under: 117.20

Ohio Adm.Code 117-7-03 Filing affidavit of failure of performance of township fiscal officer.

(A) The sworn affidavit and evidence submitted to the office of the auditor of state pursuant to division (A)(1) of section 507.13 of the Revised Code shall be in the following form and manner:

"AFFIDAVIT (Type or print full name)

The undersigned, being ______ a resident or residents of ___________________________ Township, ________________________ County, Ohio, after being duly cautioned and sworn, hereby state as follows:

That _________________________________, the fiscal officer of said township has purposely, knowingly, or recklessly failed to perform a fiscal duty expressly imposed by law, with respect to the fiscal duties of the office of township fiscal officer, or has purposely, knowingly, or recklessly committed any act expressly prohibited by law, with respect to the fiscal duties of the office of township fiscal officer.

The terms "fiscal duty expressly imposed by law" and "act expressly prohibited by law" may include a duty imposed by or an act prohibited by any statute contained within the Ohio Revised Code, as well as any Resolution adopted by the board of township trustees.

That the fiscal duty which,, the fiscal officer of said township, has purposely, knowingly, or recklessly failed to perform, is expressly imposed by the following law(s):______.

That the act(s) which said aforementioned fiscal officer has purposely, knowingly, or recklessly committed is expressly prohibited by the following laws: ______________________________________ _________________.

The facts constituting the purposeful, knowing, or reckless failure of the said township fiscal officer to perform a fiscal duty expressly imposed by law, with respect to the fiscal duties of the office of township fiscal officer, or of the said township fiscal officer's purposeful, knowing, or reckless commission of any act expressly prohibited by law, with respect to the fiscal duties of the office of township fiscal officer, is set forth herein below are as follows:

__________________________________________ Add additional pages as may be necessary.

Evidence supporting the foregoing allegations is as follows:

__________________________________________ Add additional pages as may be necessary.

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