2023 Technical Bulletins

2023-005 GASB 96, Subscription-Based Information Technology Arrangements (SBITAs)

This statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for governments.

If you have any questions regarding the information presented in this Bulletin, contact Local Government Services at the Auditor of State’s Office at 800-345-2519 or email contactLGS@ohioauditor.gov.

2023-004 House Bill 33: Cash Receipts at School-Affiliated Events

Ohio House Bill 33 of the 135th General Assembly enacted Ohio Revised Code §3313.5319, regarding cash payments at school-affiliated events, effective October 3, 2023. This section requires schools that elect to participate in athletic events regulated by an interscholastic conference, or an organization that regulates interscholastic conferences, to comply with certain requirements. This Bulletin provides guidance for proper handling of cash receipts at school-affiliated events.

If you have any questions regarding the information in this bulletin, contact the Center for Audit Excellence at the Auditor of State's Office at 800-282-0370, or send an email to Contactus@ohioauditor.gov.

2023-003 Revised State Fiscal Year 2024 Hourly Billing Rates and Allocation of Audit Costs

This bulletin is issued pursuant to Ohio Revised Code (ORC) §117.13(C)(4), which states “the auditor of state shall determine and publish annually rates to be charged to local public offices for recovering the costs of audits of local public offices.” While this bulletin supersedes Auditor of State Bulletin 2022-012, the Audit Rates, LGS Rates, and LGS Billing Tiers remain the same.

If you have any questions regarding the information in this bulletin, contact the Local Government Services staff of the Auditor of State's Office at 800-345-2519 or 614-466-4717, or send an email to ContactLGS@ohioauditor.gov.

2023-002 Estimating Historical Costs of Capital Assets Using the Consumer Price Index

This bulletin has been removed. See the spreadsheet at the top of the Current Official Bulletins page for more information.

2023-001 Auditing School Compliance with College Credit Plus (CCP) requirements in Ohio Rev. Code §3365.04

College Credit Plus (CCP) offers students an opportunity for significant cost savings; the average participating student graduates with nearly 15 college credits, the equivalent of one semester. Despite the obvious benefits of CCP, an August 2022 Performance Audit identified key areas where schools fail to comply with CCP requirements. These failures can directly affect Ohio students and their families.

The AOS will publish the CCP compliance requirements and testing procedures related to ORC §3365.04 in Chapter 4 of the Ohio Compliance Supplement (OCS). AOS plans to issue the 2023 OCS in May, applicable to audits of the 2022-23 school year.

A school MUST be compliant with ORC §3365.04(E) to be eligible for an AOS Award. Schools that self-correct CCP noncompliance with ORC §3365.04(E) before the start of their 2022-23 school year audits will remain eligible for an AOS award.