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

September 2023
09-05-2023	HB 33 Impacts on 2023 School Audits & 2023 OCS CCP edit
August 2023
08-25-2023	Office of the Ohio Treasurer of State (TOS) – Ohio Pooled Collateral System (OPCS)
08-31-2023	FY23 School Updates: FTE Adj. #1 / School Contingency Footnote / Community School Audit Programs
July 2023
07-25-2023	OCS Chapter 4 — Schools
07-07-2023	2023 Ohio Compliance Supplement — Blended Learning Clarification
07-05-2023	Food Service Management Company Procedures
June 2023
06-30-2023	Alternative Compliance Examination Practice Aids
06-24-2023	Computer Controls for WebGAAP
06-12-2023	Property Tax Assessment Fees
06-07-2023	Procedures performed by DITA for CFIS_OAKS, CFIS Web, and WebRMS Systems
06-05-2023	County Property Tax Reduction Procedures
May 2023
05-05-2023	Ohio Pooled Collateral System (OPCS)
April 2023
04-27-2023	AUP Report Shell Updates & CVB Fraud Inquiries
04-24-2023	RITA Distributions
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

If you are looking for anything older you can send a request for a copy via email at IPAcorrespondence

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