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

May 2025

05‑14

2025 Ohio Compliance Supplement Chapter 4

05‑12

House Bill 257 — Virtual Meetings

05‑05

County Property Tax Reduction Procedures

April 2025

04‑10

County Board of Election Procedures

March 2025

03‑04

2024 UAN SOC 1 Report

February 2025

02‑18

UAN Audit WorkBench

02‑03

Agreed Upon Procedure Updates

January 2025

01‑24

Community School Updates

November 2024

11‑19

Updated 2025 Ohio Compliance Supplement

11‑15

Updated Guidance: School Partnership and Consortium Activity

11‑07

FY24 FTE Adj. #2

October 2024

10‑29

Compliance with Ohio Rev. Code 3313.482

10‑22

U.S. Department of Education Single Audit Filing and Transmittal Language

September 2024

09‑24

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

09‑17

First Responder Initiative Reporting Requirements

09‑16

Exit Conferences — Community Schools

09‑05

FY24 FTE Adj. #1

August 2024

08‑13

Findings for Recovery — Policy Change to Issue to Exact Amount

July 2024

07‑02

Department of Education Interpretation: Date of Receipt of Auditor’s Report

07‑01

Computer Controls for WebGAAP

07‑01

Procedures Performed by DITA for CFIS_OAKS, CFIS web, and WebRMS for Calendar Year 2023

May 2024

05‑28

Ohio Pooled Collateral System (OPCS)

05‑22

2024 Ohio Compliance Supplement Chapter 4

05‑09

County Board of Election Procedures

05‑07

Federal — Alternative Compliance Examination Submissions

April 2024

04‑24

County Property Tax Reduction Procedures

March 2024

03‑21

UAN SOC 1 Report

03‑01

Food Service Management Company Update

February 2024

02‑21

AUP Updates & Basic Audit Expenditure Threshold Increase

December 2023

12‑21

ODHE FY 2024 Grant Issue

November 2023

11‑16

2024 Ohio Compliance Supplement

11‑06

FY23 FTE Adj. #2

September 2023

09‑28

Eliminating Data Collection Form Submission

09‑05

HB 33 Impacts on 2023 School Audits & 2023 OCS CCP edit

August 2023

08‑25

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

08‑31

FY23 School Updates: FTE Adj. #1 / School Contingency Footnote / Community School Audit Programs

July 2023

07‑25

OCS Chapter 4 — Schools

07‑07

2023 Ohio Compliance Supplement — Blended Learning Clarification

07‑05

Food Service Management Company Procedures

June 2023

06‑30

Alternative Compliance Examination Practice Aids

06‑24

Computer Controls for WebGAAP

06‑12

Property Tax Assessment Fees

06‑07

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

06‑05

County Property Tax Reduction Procedures

May 2023

05‑05

Ohio Pooled Collateral System (OPCS)

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Correspondence records on this page are available for two years from the month they were sent. For older records, please submit a request.

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