2013 Technical Bulletins
The Estimated Consumer Price Index Bulletin Political used by subdivisions for reporting capital assets in accordance with GAAP is now available. Please contact LGS if you have any questions.
This bulletin clarifies township fiscal officer and trustee compensation allocation requirements.
This bulletin clarifies legal and auditing requirements of political “checkoff funds” under Ohio Rev. Code § 3517.18.
This bulletin provides accounting guidance for the collection and quarterly distribution of the Arson Offender Registry fees to the Attorney General’s Office.
This communication provides accounting guidance and serves as the authorization Ohio Revised Code 5705.12 requires to establish an agency fund for school districts to account for Ohio High School Athletic Association (OHSAA) tournament monies.
2013-006 Proposed OMB Revisions to Circular A-133, Other Grants Management Requirements, and SF-SAC Data Collection Form
This bulletin describes the US Office of Management and Budget's (OMB) proposed changes issued in the Proposed OMB Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards.
Revised 08/26/13 The Auditor of State's office prepared this bulletin to provide guidance for Ohio’s local governments receiving BWC rebates.
The Federal Audit Clearinghouse (FAC) is launching a new Internet Data Entry System (IDES) on or before November 13, 2013. The new IDES will change how the FAC processes Data Collection Form submissions for OMB Circular A-133 Single Audits. This Bulletin describes the significant changes to this system for auditees and their auditors.