2009 Technical Bulletins

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Inactive This bulletin has been superseded by Bulletin 2015-007.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Inactive This bulletin has been superseded by Bulletin 2012-007.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
* Some removal dates are not available for previous years.

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