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1998 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 Bulletins are updated as needed, and outdated or superseded bulletins may be removed.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)
1998-015 Five Year Forecasts and ORC § 5705.412 Certifications
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 4E-1. | * |
1998-014 Reserve (Set Aside) Requirements Under H.B. 412
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 4E-2. | * |
1998-013 Accounting for FEMA Grants
| Status | File | Revised |
| Active | 1998-013.pdf (opens in a new tab) | Jan 2026 |
1998-012 Timing of the Adoption of the Annual Appropriation Measure by School Districts
| Status | File | Issued |
| Active | 1998-012.pdf (opens in a new tab) | Nov 1998 |
1998-011 Note Disclosures – Schools
| Status | File | Removed |
| Inactive | This bulletin is obsolete and is no longer applicable. | * |
1998-010 Financial Statement Disclosures – Year 2000 Issue
| Status | File | Removed |
| Inactive | This bulletin is obsolete and is no longer applicable. | * |
1998-009 Amended Substitute House Bill 215 – Children Services Agency
| Status | File | Removed |
| Inactive | This bulletin is obsolete and is no longer applicable. | * |
1998-008 Representation Letters from Heads of All State Agencies, Section 117.17 Revised Code
| Status | File | Removed |
| Inactive | This bulletin has been superseded. See Bulletin 2002-009. | * |
1998-007 County Family & Children First Councils: Financial Reporting and Internal Controls; Audits; Allowable Costs; Appointment of Administrative Agent and Budgeting (ORC § 121.37)
This bulletin explains the financial reporting, internal control, and audit requirements for County Family and Children First Councils (FCFCs). It also addresses statutory changes in ORC § 121.37 requiring FCFCs to appoint an administrative agent and submit an annual budget.
Also, refer to ORC § 121.37 for current requirements.
| Status | File | Issued |
| Active | 1998-007.pdf (opens in a new tab) | Sep 1998 |
1998-006 USAS And GAAP Subsystem Modifications
| Status | File | Removed |
| Inactive | This bulletin has been removed. See USAS Manual (opens in a new tab) | * |
1998-005 Change in the Transmittal Date for Certain Money Due to the Treasurer of State
(As Mandated by Amended Substitute House Bill Number 426, Effective July 22, 1998)
| Status | File | Removed |
| Inactive | This bulletin has been removed. | * |
1998-004 Creating or Dissolving Public Offices, Annual Reports, 5705.13 Reserves, Budgeting Trust Funds, Blanket P.O.s
| Status | File | Removed |
| Inactive | This bulletin has been removed. | * |
1998-003 Accounting and Reporting for Community Schools
| Status | File | Removed |
| Inactive | This bulletin has been superseded. See Community Schools (opens in a new tab) | * |
1998-002 GASB 31 – Accounting and Financial Reporting for Certain Investments and for External Investment Pools
| Status | File | Revised |
| Active | 1998-002.pdf (opens in a new tab) | Aug 2020 |
1998-001 Consumer Price Index
| Status | File | Removed |
| Inactive | This bulletin is updated annually and has been superseded by Bulletin 1999-001. | 1999 |
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