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2010 Technical Bulletins

2010-001 County Auditor Liability

In the context of an audit in light of Ohio Attorney General Opinion 2009-033. This Bulletin replaces Auditor of State Technical Bulletin 2008-006, and only addresses county auditor liability in the context of a finding for recovery issued under Ohio Revised Code (ORC) §117.28.

2010-002 Estimating Historical Costs of Capital Assets using the Consumer Price Index

This bulletin is updated annually. See the spreadsheet at the top of the Official Bulletins page for more information.

2010-003 Tax Increment Financing (TIF) & TIF Service Payments

This bulletin provides general accounting guidance and common examples of the use of tax-increment financing.