Ohio Revised Code Title I. State Government § 191.35

Beginning not later than one year after the first amount of money is deposited to the credit of the broadband pole replacement fund created in section 191.27 of the Revised Code and annually thereafter, the auditor of state shall audit the fund and its administration by the broadband expansion program authority and the department of development for compliance with the requirements of sections 191.02 to 191.45 of the Revised Code.