Ohio Rev. Code Ann. § 117.462 – Implementation of recommendations

(A) A state agency or state institution of higher education shall implement the recommendations of a performance audit conducted pursuant to section 117.46 of the Revised Code. If an agency or institution does not commence implementation of such recommendations within three months after the end of the comment period for the audit, the agency or institution shall do both of the following:
1. (1) File a report explaining why the agency or institution has not commenced implementation of the recommendations with the governor, auditor of state, speaker and minority leader of the house of representatives, and president and minority leader of the senate;
2. (2) Provide testimony explaining why the agency or institution has not commenced implementation of the recommendations to the house of representatives and senate committees dealing primarily with the programs and activities of the agency or institution.
(B) Comments submitted to the agency or institution under section 117.461 of the Revised Code shall be attached to the report required by division (A)(1) of this section.
(C) If an agency or institution does not fully implement an audit recommendation within one year after the end of the comment period for the audit, the agency or institution shall file a report with the governor, auditor, speaker and minority leader of the house of representatives, and president and minority leader of the senate justifying why the recommendation has not or will not be implemented.