Ohio Administrative Code
Title 117 - Auditor of State
Chapter 117-3 - Audit Contracts
Section 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 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 public accountant pursuant to the process outlined in Chapter 117-3 of the Administrative Code. Requests for audits to be conducted by independent 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.