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2008 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 Bulletins are updated as needed, and outdated or superseded bulletins may be removed.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)
2008-009 On-Line Data Collection Form Procedures
| Status | File | Removed |
| Inactive | This bulletin is obsolete and has been removed. See fac.gov (opens in a new tab) | * |
2008-008 Ohio Revised Code 117.43 (B) – Contract Procedures
| Status | File | Removed |
| Inactive | This bulletin has been superseded by Bulletin 2012-001. | Jan 2024 |
2008-007 Bridges on the State Highway System within a Municipal Corporation (Correction to AOS Bulletin 2008-005)
This bulletin was originally issued to correct Bulletin 2008-005; however, updates have since been incorporated directly into the bulletin.
| Status | File | Removed |
| Inactive | This bulletin has been removed. See Bulletin 2008-005. | Jan 2026 |
2008-006 Strict Liability
| Status | File | Removed |
| Inactive | This bulletin has been superseded by Bulletin 2010-001. | * |
2008-005 Bridges on the State Highway System within a Municipal Corporation
The purpose of this Bulletin is to update guidance on the reporting of infrastructure by Ohio cities and counties based on recent changes in the Ohio Revised Code. Questions about this bulletin can be directed to your regional Auditor of State's office.
| Status | File | Issued |
| Active | 2008-005.pdf (opens in a new tab) | May 2008 |
2008-004 Ohio Attorney General Opinion 2008-007 Regarding Force Account Projects
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 2B-1. | * |
2008-003 Guidance for Science, Technology, Engineering and Mathematics (STEM) Schools
This bulletin provides guidance for STEM schools related to financial accounting, reporting, internal control, compliance, and audit requirements.
| Status | File | Revised |
| Active | 2008-003.pdf (opens in a new tab) | Nov 2018 |
2008-002 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| Inactive | This bulletin is updated annually and has been superseded by Bulletin 2009-006. | 2009 |
2008-001 AOS Position on Annual Filing Requirements and Extensions
| Status | File | Removed |
| Inactive | This bulletin has been superseded by Bulletin 2015-007. | * |
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