Ohio Rev. Code § 117.34: Cause of action accrues when report filed.

No cause of action on any matter set forth in any report of the auditor of state made under this chapter shall accrue until the report is filed with the officer or legal counsel whose duty it is to institute civil actions for enforcement. No statutes of limitations otherwise applicable to the cause of action shall begin to run until the date of filing. Once a report is submitted to the attorney general under this chapter, the amount payable shall be a final, certified claim under section 131.02 of the Revised Code. The amount payable may be satisfied under the process provided in section 5747.12 of the Revised Code.