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 Bulletins are updated as needed, and outdated or superseded bulletins may be removed.
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.
This bulletin is obsolete and no longer applicable due to code sections being repealed.
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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This bulletin is updated annually and has been superseded by Bulletin 2008-002.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.