b'Ohio Auditor of State 2021 Annual ReportLegal DivisionThe Legal Division provides assistance to AOS employees in the offices seven geographic regions, as well as to the state, Medicaid, and performance-audit sections.The division also:Offers in-house instruction and advice on legal matters for Auditor of State employees.Helps mentor the next generation by maintaining an internship position for a law student.Updates manuals and training programs for various units of local government.Presents Certified Public Records Training sessions, which every elected official in Ohio is required to take once each term.Tracks claims for public money for which findings for recovery or adjustment are issuedduring the audit process.Because state agencies are not allowed to award contracts to any entity toward which a finding for recovery has been issued and is unresolved, the division also maintains a webpage that enables public bodies to view findings for recovery during the contract process.Refers potentially unethical conduct by public officials to the Ohio Ethics Commission for investigation.Helps prepare referrals to other governmental agencies when public entities fail toproperly remit employee taxes and benefits.Prepares deeds and other documents of transfer in disposition of real estate by the State ofOhio. Serves as AOS Open Government Unit, responding to all public records requests. In 2020, the legal team responded to 387 requests.Oversees contracting of independent public accountants, and approves all contractsentered into by the Auditor of States office.EfficientlEffectivelTransparent23'