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2003 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 Bulletins are updated as needed, and outdated or superseded bulletins may be removed.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)
2003-009 Unresolved Findings for Recovery Database (ORC § 9.24)
This bulletin announces the creation of Ohio’s Unresolved Findings for Recovery database and explains how ORC § 9.24 prohibits public entities from awarding contracts paid with state funds to persons with unresolved findings for recovery, including how findings are resolved and how the database is used for compliance. See Bulletin 2004-006 for updates.
| Status | File | Issued |
| Active | 2003-009.pdf (opens in a new tab) | Dec 2003 |
2003-008 Property Tax Changes
| Status | File | Removed |
| Inactive | This bulletin has been removed. | * |
2003-007 Consumer Price Index
| Status | File | Removed |
| Inactive | This bulletin is updated annually and has been superseded by a bulletin in the following year. | 2004 |
2003-006 Auditor of State's Position on GAAP Reporting
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OAC 117-2-03(B). | * |
2003-005 Expenditure of Public Funds/Proper "Public Purpose"
See related guidance in Bulletins 2014-02 and 2014-03, regarding alcohol sales at agricultural society fairs and at other public events.
| Status | File | Issued |
| Active | 2003-005.pdf (opens in a new tab) | Oct 2003 |
2003-004 County Recorder Fees and Housing Trust Fund Fees
| Status | File | Removed |
| Inactive | This bulletin has been removed. | * |
2003-003 Legislative Changes Regarding Force Account Projects
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 2B-1, 2B-2 and 2B-3. | * |
2003-002 Legislative Changes Related to Townships
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 1-10, 1-21 and 2A-6. | * |
2003-001 Legislative Changes Regarding Budget Stablization
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 1-2 and 1-8. | * |
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