IPA Correspondence

The following documents are records of news, updates, and communication sent from the Auditor of State's Office to Independent Public Accountant firms.
These records are available for two years from the month they were sent.
Anything older can be requested via email at IPAcorrespondence

March 2023

03-20-2023

Agreed Upon Procedures Checklist – Fraud Criteria Updates

03-13-2023

2022 UAN SOC 1 Report

03-09-2023

Password Management Tools

February 2023

02-21-2023

Income Tax Testing

02-14-2023

Food Service Management Companies Update

02-07-2023

UAN Audit WorkBench

02-07-2023

FY22 School FTE Adj. #3

02-06-2023

Consolidated Appropriations Act 2023

January 2023

01-31-2023

AUP Updates

01-27-2023

Food Service Management Companies

01-01-2023

2022 OCS 3-20 (Transportation T-1 forms)

November 2022

11-22-2022

School Capital Asset Accounting (Classic and Redesign)

11-22-2022

Ohio Compliance Supplement

11-17-2022

School Federal Grant Receivables

11-15-2022

ODE FY 2022 FTE Adj. #2

11-10-2022

#84.425 ESSER Compliance Requirement G

October 2022

10-25-2022

OCS 1-2 Blanket and Super Blanket Certificates

10-14-2022

DCF Filing Now Open for 2022 Engagements

September 2022

09-22-2022

Clarification – 2022 OCS 1-26 Withdrawal Testing

09-14-2022

FY22 School Updates:
FTE Adj. #1/School Contingency Footnote/Comm. School TM Programs

09-12-2022

Ohio Pooled Collateral System (OPCS)

August 2022

08-23-2022

Agreed Upon Procedures – Sunshine Law Testing Footnote

July 2022

07-11-2022

2022 Coronavirus State and Local Fiscal Recovery Fund

June 2022

06-30-2022

2022 Ohio Compliance Supplement

06-21-2022

Property Tax Reduction Procedures Memo 2021

06-16-2022

DITA Testing for CFIS_OAKS, CFIS Web and WebRMS Systems

May 2022

05-23-2022

ADAM 2022-01 Computer Controls for WebGAAP

05-16-2022

Office of the Ohio Treasurer of State (TOS) – Ohio Pooled Collateral System (OPCS)

April 2022

04-15-2022

2021 UAN SOC 1 Report

04-15-2022

Opinion Shells for Fiscal Year End 12/31/21 and Subsequent

04-15-2022

AWB 2022.3 Install Instructions

04-07-2022

AUP - Village and Township Audit Work Bench (AWB) Payroll Procedures

04-04-2022

Blended vs Remote Learning Plan Clarification – FY 2021

March 2022

03-23-2022

OAC 117-2-03 Revisions

03-14-2022

CATS Reporting

03-14-2022

HB 51 and Virtual Meetings

February 2022

02-09-2022

UAN Audit Workbench

02-02-2022

AUP Updates

January 2022

01-14-2022

School Funding Update

November 2021

11-23-2021

Audit Report Recipient Spreadsheet Updated Process

11-19-2021

2022 Ohio Compliance Supplement

11-17-2021

FY 2021 FTE Adj. 2 and Subsequent Event Footnote Updates

October 2021

10-25-2021

StaRS Testing for Courts and Clerks of Courts

September 2021

09-27-2021

AUP Eligibility Checklist Update

09-21-2021

AUP Landfill Updates

09-15-2021

School Funding Subsequent Event Note

August 2021

09-15-2021

School Funding Subsequent Event Note

08-30-2021

Fiscal Year 2021 School FTE Adjustment #1

08-20-2021

Office of the Ohio Treasurer of State (TOS) – Ohio Pooled Collateral System (OPCS)

08-02-2021

Community School Audit Programs – Annual Updates

July 2021

07-28-2021

AUP Updates – SSAE 19 Implementation

07-20-2021

Cash Basis Entity Audit Report Due Date Change

07-08-2021

OCS Section 2-23: AG Certified Public Records Training attendance documentation

07-06-2021

IPA Report Quality Score

June 2021

06-29-2021

AUP Updates - SSAE19 - Effective July 15, 2021

06-29-2021

Procedures performed by ISA for CFIS_OAKS, CFIS Web and WebRMS Systems

06-28-2021

OCS 1-27 – Modified ODE FTE Review – FY21 Guidance

06-28-2021

GASB 87 and GASB 83

06-08-2021

ADAM 2021-01, Computer Controls for WebGAAP

May 2021

05-20-2021

2021 AWB Download through OneDrive Cloud

05-07-2021

2021 Ohio Compliance Supplement

05-03-2021

Office of the Ohio Treasurer of State (TOS) – Ohio Pooled Collateral System (OPCS)

April 2021

04-30-2021

IPA Portal Update – Document Center

04-09-2021

AUP Updates

04-09-2021

AUP for UAN Audits

March 2021

03-15-2021

Audit Report Recipient Spreadsheet Update

03-12-2021

CFDA 93.461 COVID-19 Testing for the Uninsured

03-10-2021

AUP Testing of Other Receipts

February 2021

02-24-2021

UAN Audit Workbench Export Issue

02-19-2021

UAN Audit Workbench

02-17-2021

AUP Shell update for CRF

January 2021

01-07-2021

2021 Ohio Compliance Supplement

01-07-2021

AUP Updates