Reference Materials


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.

 

June

06-20-18
06-11-18

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
02-06-17
02-15-17

Community School Sponsor Communication
2017 Ohio Compliance Supplement
Township Trustee and Fiscal Officer Compensation
RSAR and Major Program Determination Changes

September

09-15-16

Auditor of State Bulletin 2015-007 Clarification