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2007 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 Bulletins are updated as needed, and outdated or superseded bulletins may be removed.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)
2007-014 New Public Records Law
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 2B-8 and Open Government (opens in a new tab) | * |
2007-013 Implementation of Amendments to Statutory Funding for Law Library Associations
| Status | File | Removed |
| Inactive | This bulletin has been superseded by Bulletin 2009-09. | * |
2007-012 New Library Program Classifications
| Status | File | Removed |
| Inactive | This bulletin has been removed. See UAN Accounting Manual (opens in a new tab) | * |
2007-011 Reporting Community Alternative Funding System Medicaid (CAFS) Settlement Payments in Federal Awards Expenditure Schedules
The purpose of this bulletin is to inform you of the creation of a Capital Grants Fund. This is a capital projects fund whose Uniform School Accounting System fund number is 071. The authority to create this fund exists under Section 5705.09, Revised Code. Written approval from the Auditor of State to create the fund is not necessary. The Capital Grants Fund should be used to account for revenues or grants received from another local government that are restricted to expenditures for permanent improvements.
| Status | File | Removed |
| Inactive | This bulletin is obsolete and has been removed. | * |
2007-010 071 Capital Grants Fund
| Status | File | Removed |
| Inactive | This bulletin has been removed. See USAS Manual (opens in a new tab) | * |
2007-009 Statement on Auditing Standards No. 112 Requires Auditors to Report More Control Deficiencies
| Status | File | Removed |
| Inactive | This bulletin has been superseded. See AU-C 265. | * |
2007-008 Unauditable Community Schools
| Status | File | Revised |
| Active | 2007-008.pdf | Nov 2018 |
2007-007 House Bill 313 and the Certificate of Deposit Account Registry Services
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 2A-14 and 2A-17. | * |
2007-006 Additional Guidance on the Use of the New Account Codes for Debt Refunding Transactions
| Status | File | Issued |
| Active | 2007-006.pdf (opens in a new tab) | Jul 2007 |
2007-005 Educational Service Center Receipt Codes
| Status | File | Removed |
| Inactive | This bulletin is obsolete and no longer applicable due to code sections being repealed. | * |
2007-004 Estimating Historical Costs of Capital Assets using the Consumer Price Index
| Status | File | Removed |
| Inactive | This bulletin is updated annually and has been superseded by Bulletin 2008-002. | 2008 |
2007-003 598 Schoolwide Building Program Fund
The purpose of this bulletin is to inform you of the creation of a Schoolwide Building Program Fund, which allows for the pooling of federal, state, and local funds to be used to upgrade the instructional program of a school building where at least 40 percent of children are from low-income families.
| Status | File | Issued |
| Active | 2007-003.pdf (opens in a new tab) | Apr 2007 |
2007-002 New Authority for Townships to Create Reserve Balance Accounts
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 1-8. | * |
2007-001 Force Account Limits
Clarification and Amplification of AOS Bulletin 2003-003
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 2B-1, 2B-2 and 2B-3. | * |
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