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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

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Date Title
04/24/26 County Property Tax Reduction Procedures
04/23/26 Status of County Board of Election Procedures
04/21/26 2025 WebGAAP AUP Report
04/13/26 2025 UAN SOC 1 Report
03/09/26 REDSS Procedures — Cuyahoga County Courts
02/17/26 Schools — 2025 Ohio Compliance Supplement Section 4D-2 Testing T-1 and T-2 Reports
02/09/26 OCS 2B-8 Appendix A — StaRS
02/04/26 Soil and Water Conservation District (SWCD) Drought Program
02/03/26 Agreed Upon Procedure Updates
01/29/26 UAN Audit WorkBench
01/09/26 County Board of Election Procedures
01/08/26 Changes to Federal Programs Passed Through ODOT
12/23/25 Courts Special Projects Fund Procedures
12/08/25 FY25 FTE Adj #2
12/01/25 2025 OMB Compliance Supplement Update
11/21/25 2026 Ohio Compliance Supplement
10/29/25 School Clarification — 2025 Ohio Compliance Supplement Section 4D-2 Qualifying Rider Guidance
10/07/25 2025 OMB Compliance Supplement
09/02/25 FY25 FTE Adj. #1
08/07/25 State Retirement Systems — Employee Fraud Training Testing Not Required
08/26/25 Office of the Ohio Treasurer of State (TOS) — Ohio Pooled Collateral System (OPCS)
06/24/25 Computer Controls for WebGAAP
06/04/25 Procedures performed by DITA for CFIS_OAKS, CFIS web, and WebRMS for calendar year 2024
05/29/25 Office of the Ohio Treasurer of State (TOS) — Ohio Pooled Collateral System (OPCS)
05/14/25 2025 Ohio Compliance Supplement (OCS) Chapter 4
05/12/25 House Bill 257 — Virtual Meetings
05/05/25 County Property Tax Reduction Procedures
04/10/25 County Board of Election Procedures
03/04/25 2024 UAN SOC 1 Report
02/18/25 UAN Audit WorkBench
02/03/25 Agreed Upon Procedure Updates
01/24/25 Community School Updates
11/15/24 Updated Guidance: School Partnership and Consortium Activity
11/07/24 FY24 FTE Adj. #2
10/22/24 U.S. Department of Education Single Audit Filing and Transmittal Language
09/23/24 Office of the Ohio Treasurer of State (TOS) — Ohio Pooled Collateral System (OPCS)
09/17/24 First Responder Initiative Reporting Requirements
09/16/24 Exit Conferences — Community Schools
09/05/24 FY24 FTE Adj. #1
08/13/24 Findings for Recovery — Policy Change to Issue to Exact Amount
07/02/24 Department of Education Interpretation: Date of Receipt of Auditor’s Report
07/01/24 Procedures Performed by DITA for CFIS_OAKS, CFIS web, and WebRMS for Calendar Year 2023

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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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