126.48 Internal audit report as public record.

126.48 Internal audit report as public record.

Any preliminary or final report of an internal audit’s findings and recommendations which is produced by the office of internal auditing in the office of budget and management and all work papers of the internal audit are confidential and are not public records under section 149.43 of the Revised Code until the final report of an internal audit’s findings and recommendations is submitted to the state audit committee, the governor, and the director of the state agency involved.

Effective Date: 2007 HB166 02-14-2008