The Auditor of State's Office periodically releases Technical Bulletins to offer guidance to the government entities it serves. All bulletins since 1981 are compiled in one file, All Bulletins.pdf, for easy searching. Bulletins are occasionally updated, so some previously issued bulletins have been removed. For an explanation of the changes, see the Bulletins Spreadsheet.xlsx.
2009-013 Electronic Filing of Audit Reports
Status | File | Removed |
Inactive | This bulletin has been superseded by Bulletin 2015-007. | Dec. 2015 |
2009-012 New AOS Policy: Agreed Upon Procedures for Small Government Audit Clients
Status | File | Removed |
Inactive | This bulletin has been superseded by Bulletin 2012-007. | Sept. 2012 |
2009-011 Allocating Audit Costs
Status | File | Removed |
Inactive | This bulletin has been removed. For details see the Bulletins Spreadsheet (xlsx). | * |
2009-010 School Anti-harassment Policy
Status | File | Removed |
Inactive | This bulletin has been removed. For details see the Bulletins Spreadsheet (xlsx). | * |
2009-009 Law Libraries: Implementing HB 420
Status | File | Removed |
Inactive | This bulletin has been removed. | * |
2009-008 American Recovery and Reinvestment Act (ARRA) – Federal Stimulus Funds
Federal Stimulus Funds Provided under the Workforce Investment Act – A Supplement to Bulletins 2009-005 and 2009-007
Status | File | Removed |
Inactive | This bulletin has been removed. | * |
2009-007 American Recovery and Reinvestment Act (ARRA) – Federal Stimulus Funds
An Amendment to Bulletin 2009-005 and Additional Information on ARRA Requirements
Status | File | Removed |
Inactive | This bulletin has been removed. | * |
2009-005 American Recovery and Reinvestment Act (ARRA) – Federal Stimulus Funds
Status | File | Removed |
Inactive | This bulletin has been removed. | * |
2009-004 Audit and Financial Reporting Requirements for Joint Economic Development Districts
This bulletin describes communications required by the AOS for Joint Economic Development Districts (JEDD), as well as certain JEDD activity financial reporting considerations. Also, see Bulletin 2020-003.
Status | File | Revised |
Active | 2009-004.pdf | April 2021 |
2009-003 House Bill 458 – Changes to Dependent Health Care Coverage and to R.C. 5705.05 & R.C. 5705.06
Status | File | Removed |
Inactive | This bulletin has been removed. For details see the Bulletins Spreadsheet (xlsx). | * |
2009-002 Reporting Federal Student Loans – Adult Education
This bulletin explains how schools receiving federal loans through the Federal Direct Student Loans (Direct Loan) Program (CFDA #84.268) should (1) report these loans on their Federal Awards Expenditures Schedules, (2) account for them, and (3) report them in GAAP financial statements.
Status | File | Revised |
Active | 2009-002.pdf | April 2021 |
2009-001 Convention and Visitors Bureau
Status | File | Removed |
Inactive | This bulletin has been superseded by Bulletin 2015-001. | March 2015 |
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