319.11 Annual county financial report. - Ohio Statutes

319.11 Annual county financial report.

The county auditor shall, on or before ninety days after the close of the fiscal year, prepare a financial report of the county for the preceding fiscal year in such form as prescribed by the auditor of state. Upon completing the report, the county auditor shall publish notice that the report has been completed and is available for public inspection at the office of the county auditor. The notice shall be published once in two newspapers of general circulation published in the county, except that if only one newspaper is published in the county, then publication in only one newspaper is required, and if there are no newspapers in the county, then publication is required in the newspaper of an adjoining county that has the largest circulation in the adjoining county. The report shall contain at least the information required by section 117.38 of the Revised Code, and a copy shall be filed with the auditor of state.

No county auditor shall fail or neglect to prepare the report or publish notice of completion of the report as required by this section.

Effective Date: 05-08-1996