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 one year from the month they were sent.

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

December 2020

12-22-2020
12-15-2020
12-10-2020
12-01-2020

OMB Compliance Supplement Addendum
SOC 1 Reports for Other Information Technology Centers
AOS Regulatory Presentation
2021 Ohio Compliance Supplement

November 2020

11-30-2020
11-03-2020

FY 2020 FTE Adj. #2
County Property Tax Reduction Procedures

October 2020

10-12-2020
10-07-2020

Updated Requirements for Submission of Reports to CFAE
COVID Funding for Higher Education

September 2020

09-18-2020
09-08-2020

Fiscal Year 2020 School FTE Adjustment #1
School Guidance

August 2020

08-26-2020
08-26-2020
08-21-2020

AOS State Region Memo over TOS-OPCS 6-30-20
Transfers from General Fund
2020 School COVID-19 OCS Addendum

July 2020

07-23-2020
07-06-2020

Quality Community School State Grant
Recent Audit Changes

June 2020

06-12-2020
06-09-2020
06-04-2020

Procedures performed by ISA for CFIS_OAKS, CFIS Web and WebRMS Systems
New Resources on AOS COVID-19 Webpage
Community School Guidance

May 2020

05-29-2020
05-19-2020
05-11-2020

ADAM 2020-01 Computer Controls for WebGAAP
AUP Eligibility Checklist Update
AOS Advisory Regarding Workplace Safety

April 2020

04-23-2020
04-13-2020
04-07-2020
04-07-2020

AOS State Region Memo over TOS – OPCS 12-31-19
COVID-19 Audit Guidance
Ohio Sunshine Law Observation Procedures
AUP Clarifications

March 2020

03-31-2020
03-31-2020
03-26-2020
03-20-2020
03-17-2020
03-17-2020
03-09-2020
03-06-2020
03-06-2020
03-05-2020

Soil and Water Conservation District Webinar
Clarification to ODOT 20.205 Federal Testing
AUP for UAN Audits
Single Audit Filing Deadlines
Limited Mailed Released Reports
AOS Advisory Regarding COVID-19
UAN Audit Workbench Audit Efficiencies Webinar and QuickGuide
Agricultural Societies Webinar
Auditor of State’s Sunshine Laws Star Rating System (StaRS) Guidance
2020 OCS Optional Procedures Manual

February 2020

02-25-2020
02-13-2020
02-12-2020
02-12-2020
02-07-2020

Authority for State Community College Board of Trustees to Propose a Tax Levy
Legal Matrix Revised
IPA Contracting Score Changes
UAN Audit Workbench
OCS Section 2-23 – Star Rating System Form

January 2020

01-31-2020
01-29-2020
01-27-2020
01-13-2020

2020 Ohio Compliance Supplement
Clarification - County Property Tax Reduction Procedures
County Property Tax Reduction Procedures
Communication to All Hinkle System Filers

December 2019

12-27-2019
12-20-2019
12-13-2019

SOC 1 Reports for META and Other Information Technology Centers
Basic Audit Changes
ODE Fy 19 FTE Adj. #2

November 2019

11-13-2019
11-13-2019

State Software Redesign Webinar
House Bill 291 Guidance

October 2019

10-02-2019

AOS State Region Memo over TOS-OPCS 6-30-19

September 2019

09-27-2019
09-26-2019
09-12-2019

NICS Testing – Amended Guidance
2019 Ohio Compliance Supplement - UPDATE
FY 2019 School FTE Adjustment #1

July 2019

07-09-2019
07-09-2019

Moody’s Investor Services
OCS 1-27 - Modified ODE FTE Review - FY 2019 Guidance

June 2019

06-24-2019
06-17-2019
06-17-2019
06-17-2019
06-10-2019
06-06-2019

Ohio Pooled Collateral System (OPCS) Issue
Procedures performed by ISA for CFIS_OAKS, CFIS Web and WebRMS Systems
OCS (Section 3-19) NICS Testing
County Board of DD and Special Education Grants
ADAM 2019-02, Computer Controls for WebGAAP
NICS Testing Correction – Probate Courts

May 2019

5-20-2019
5-17-2019
5-15-2019

AUP Credit Card Step Update
OCS Chapter 3 FOJ and LET Requirements
NICS Frequently Asked Questions

April 2019

4-30-2019
4-26-2019
4-19-2019
4-08-2019

AUP Credit Card Procedures
OCS Optional Procedures Manual
Client eService Accounts
AUP for UAN Audits

March 2019

3-27-2019
3-26-2019

2019 Ohio Compliance Supplement
AOS State Region Memo over TOS- OPCS 12-31-18

February 2019

2-06-2019
2-05-2019

UAN Audit Workbench
Audit Recipient Distribution Spreadsheet and Client Contact Information

December 2018

12-28-18
12-17-18

Fiscal Year 2018 School FTE Adjustments #2
Governor's Executive Order 2018-03K

November 2018

11-20-18

County Property Tax Reduction Evaluation of Internal Control Policies and Procedures

October 2018

10-26-18
10-24-18
10-01-18

OPCS Auditor Training Manual
Community School Guidance
AOS State Region Memo over TOS – OPCS – 6/30/18

September 2018

09-24-18

OCS Section 1-27

June 2018

06-25-18
06-20-18
06-11-18

Library Fact Sheet
ISA Testing for CFIS OAKS, CFIS Web and WebRMS Systems
ADAM 2018-01 Computer Controls for WebGAAP

May 2018

05-25-18
05-24-18
05-02-18
05-01-18

AOS State Region Memo over TOS - OPCS
Treasurer of State Ohio Pooled Collateral System
ODE Office of School Sponsorship – new email address
2018 OCS Community School Updates

March 2018

03-26-18
03-12-18

USEPA SRF Programs (66.458 & 66.468) - FY 2017
AUP for UAN Audits

February 2018

02-16-18
02-08-18
02-06-18
02-05-18
02-05-18

Community School Management Company Footnote — OCS 2-5
UAN Audit Workbench
SEFA Completeness Guide
2018 Ohio Compliance Supplement
OCS 2018 Anti-Bullying Guidance

January 2018

01-31-18
01-30-18
01-04-18

Update Community School Sponsor – UT/OCCS
Updated AUP Eligibility Checklist
Updated Fiscal Year 2017 School FTE Adjustments

November 2017

11-22-17
11-06-17

Community School Overpayment Webinar for Auditors
Updated Sample School Foundation/FTE Contingency Footnote

October 2017

10-11-17
10-11-17
10-02-17

Fiscal Year 2017 School FTE Adjustments
Community School Guidance
Audit Release Clarification

September 2017

09-11-17
09-07-17

GASB 68 Disclosure – STRS Change in Assumptions
Traffic Camera Draft Communication

August 2017

08-07-17
08-09-17

Community School Sponsor UT/OCCS
Fiscal Year 2016 School FTE Adjustment Update

July 2017

07-20-17

07-10-17
07-05-17
07-05-17

Issues Related to Implementation of AOS Bulletin 2015-007
and Auditing the Financial Statements Filed via the Hinkle System

Community Schools – Audit Report Recipient Spreadsheet
ISA Testing for CFIS_OAKS, CFIS Web and WebRMS Systems
GASB 68 Disclosure – OPERS Change in Discount Rate

June 2017

06-13-17

ADAM 2017-02 Computer Controls for WebGAAP

May 2017

05-02-17

Hinkle System - Access to Uploaded Hinkle System Files

April 2017

04-24-17

Hinkle System - Adjustment Application Update

March 2017

03-31-17
03-29-17
03-28-17
03-20-17
03-10-17

AUP for UAN Audits
School FTE Adjustment Update
Guidance Regarding Filing Dates
RSAR Revision – CFDA #14.218
USEPA SRF Programs (66.458 & 66.468) — FY 2016

February 2017

02-02-17
02-03-17
02-15-17

Community School Sponsor Communication
2017 Ohio Compliance Supplement
RSAR and Major Program Determination Changes

September 2016

09-15-16

Auditor of State Bulletin 2015-007 Clarification