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1997 Technical Bulletins
The Auditor of State’s Office periodically issues Technical Bulletins to provide guidance to the government entities it serves. Bulletins are updated as needed, and outdated or superseded bulletins may be removed.
All references to OCS refer to the Ohio Compliance Supplement (opens in a new tab)
1997-019 Computerization of the Court and Clerk of Court's Fees
| Status | File | Issued |
| Active | 1997-019.pdf (opens in a new tab) | Dec 1997 |
1997-018 School Building Program Assistance
| Status | File | Removed |
| Inactive | This bulletin has been removed. See USAS Manual (opens in a new tab) | * |
1997-017 Schools: Set Aside, DeRolph, Forecasts
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 4E-2. | * |
1997-016 Text Books/instructional Material Subsidy Fund
| Status | File | Removed |
| Inactive | This bulletin has been removed. See USAS Manual (opens in a new tab) | * |
1997-015 Public Office Request for Extension of Deadline for Filing Annual Financial Reports
| Status | File | Removed |
| Inactive | This bulletin has been superseded. See Bulletin 2015-007. | * |
1997-014 Furtherance of Justice Fund
| Status | File | Issued |
| Active | 1997-014.pdf (opens in a new tab) | Aug 1997 |
1997-013 School District Anticipated Operating Deficit
| Status | File | Removed |
| Inactive | This bulletin is obsolete and is no longer applicable. | * |
1997-012 Federal and/or State Grants or Loans of Money to a Political Subdivision
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 1-2. | * |
1997-011 Establishment of Correctional Commissary Funds and Reimbursement of Prisoner Confinement Costs
| Status | File | Revised |
| Active | 1997-011.pdf (opens in a new tab) | Mar 2024 |
1997-010 Miscellaneous Budgetary Issues
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 1-1, 1-2, 1-3 and OCS OPM O-1. | * |
1997-009 Financial Statement Disclosures – School Funding Decision
| Status | File | Removed |
| Inactive | This bulletin is obsolete and is no longer applicable. | * |
1997-008 Compensation of Township Trustees and Clerks
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 1-23. | * |
1997-007 Collection of Fee for Administering Electronic License Forfeiture Program
| Status | File | Removed |
| Inactive | This bulletin has been removed. See ORC § 4507.168. | * |
1997-006 County and City GAAP Issues
| Status | File | Removed |
| Inactive | This bulletin is obsolete and is no longer applicable. | * |
1997-005 PERS Retirement Allowance
| Status | File | Removed |
| Inactive | This bulletin has been removed. See ORC § 145.38(B)(2). | * |
1997-004 Consumer Price Index
| Status | File | Removed |
| Inactive | This bulletin is updated annually and has been superseded by Bulletin 1998-001. | 1998 |
1997-003 Accounting Treatment for Inter-fund Cash Advances
The purpose of this bulletin is to reissue a previous bulletin pertaining to the accounting treatment for interfund cash advances. Such a cash advance may be a desirable method of resolving cash flow problems without the necessity of incurring additional interest expense for short-term loans and to provide the necessary "seed" for grants that are allocated on a reimbursement basis. The intent for this type of cash advance is to require repayment within the current year.
| Status | File | Issued |
| Active | 1997-003.pdf (opens in a new tab) | Jan 1997 |
1997-002 Investment Records – Townships and Villages
| Status | File | Removed |
| Inactive | This bulletin has been removed. See Village Officer's Manual (opens in a new tab) and Township Handbook (opens in a new tab) | * |
1997-001 Cash Basis Accounting Issues
| Status | File | Removed |
| Inactive | This bulletin has been removed. See Village Officer's Manual(opens in a new tab) and Township Handbook (opens in a new tab) | * |
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