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.

September
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
08-23-2022	Agreed Upon Procedures – Sunshine Law Testing Footnote
July
07-11-2022	2022 Coronavirus State and Local Fiscal Recovery Fund
June
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
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
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
03-23-2022	OAC 117-2-03 Revisions
03-14-2022	CATS Reporting
03-14-2022	HB 51 and Virtual Meetings
February
02-09-2022	UAN Audit Workbench
02-02-2022	AUP Updates
January
01-14-2022	School Funding Update
November
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
10-25-2021	StaRS Testing for Courts and Clerks of Courts
September
09-27-2021	AUP Eligibility Checklist Update
09-21-2021	AUP Landfill Updates
09-15-2021	School Funding Subsequent Event Note
August
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
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
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
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
04-30-2021	IPA Portal Update – Document Center
04-09-2021	AUP Updates
04-09-2021	AUP for UAN Audits
March
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
02-24-2021	UAN Audit Workbench Export Issue
02-19-2021	UAN Audit Workbench
02-17-2021	AUP Shell update for CRF
January
01-07-2021	2021 Ohio Compliance Supplement
01-07-2021	AUP Updates
December
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
11-30-2020 11-03-2020	FY 2020 FTE Adj. #2 County Property Tax Reduction Procedures
October
10-12-2020 10-07-2020	Updated Requirements for Submission of Reports to CFAE COVID Funding for Higher Education
September
09-18-2020 09-08-2020	Fiscal Year 2020 School FTE Adjustment #1 School Guidance
August
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
07-23-2020 07-06-2020	Quality Community School State Grant Recent Audit Changes
June
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
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
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
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
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
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
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
11-13-2019 11-13-2019	State Software Redesign Webinar House Bill 291 Guidance
October
10-02-2019	AOS State Region Memo over TOS-OPCS 6-30-19
September
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
07-09-2019 07-09-2019	Moody’s Investor Services OCS 1-27 - Modified ODE FTE Review - FY 2019 Guidance
June
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
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
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
3-27-2019 3-26-2019	2019 Ohio Compliance Supplement AOS State Region Memo over TOS- OPCS 12-31-18
February
2-06-2019 2-05-2019	UAN Audit Workbench Audit Recipient Distribution Spreadsheet and Client Contact Information
December
12-28-18 12-17-18	Fiscal Year 2018 School FTE Adjustments #2 Governor's Executive Order 2018-03K
November
11-20-18	County Property Tax Reduction Evaluation of Internal Control Policies and Procedures
October
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
09-24-18	OCS Section 1-27
June
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
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
03-26-18 03-12-18	USEPA SRF Programs (66.458 & 66.468) - FY 2017 AUP for UAN Audits
February
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
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
11-22-17 11-06-17	Community School Overpayment Webinar for Auditors Updated Sample School Foundation/FTE Contingency Footnote
October
10-11-17 10-11-17 10-02-17	Fiscal Year 2017 School FTE Adjustments Community School Guidance Audit Release Clarification
September
09-11-17 09-07-17	GASB 68 Disclosure – STRS Change in Assumptions Traffic Camera Draft Communication
August
08-07-17 08-09-17	Community School Sponsor UT/OCCS Fiscal Year 2016 School FTE Adjustment Update
July
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
06-13-17	ADAM 2017-02 Computer Controls for WebGAAP
May
05-02-17	Hinkle System - Access to Uploaded Hinkle System Files
April
04-24-17	Hinkle System - Adjustment Application Update
March
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
02-02-17 02-03-17 02-15-17	Community School Sponsor Communication 2017 Ohio Compliance Supplement RSAR and Major Program Determination Changes
September
09-15-16	Auditor of State Bulletin 2015-007 Clarification

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