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Ohio Rev. Code Ann. § 149.10

Submission of audit reports

Known as the Uniform Electronic Legal Material Act

The act spans §§ 149–149 (64 sections).

Effective: September 30, 2025; Latest Legislation: House Bill 96 - 136th General Assembly

All boards, commissions, agencies, institutions, and departments in the executive branch of state government shall submit to the auditor of state a copy of each formal internally or independently produced audit report, as well as any management study or report that recommends changes that would affect the auditing system. Pursuant to section 117.43 of the Revised Code, no such report shall be produced without the approval of the auditor of state.

Last updated July 31, 2025 at 3:40 PM

Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.