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2011 Technical Bulletins

2011-001 Estimating Historical Costs of Capital Assets using the Consumer Price Index

Political subdivisions reporting in accordance with Generally Accepted Accounting Principles (GAAP) may have to calculate the historical cost of a capital asset.

2011-002 Leverage for Efficiency, Accountability and Performance (LEAP) Fund

This fund will advance the costs of a performance audit to state agencies and local governments that might otherwise not be able to afford to have one conducted.

2011-003 AOS Rescinds AOS Stimulus Tracker Reporting Requirements for American Recovery and Reinvestment Act of 2009 (ARRA)

State and local governments will no longer be required to report to the AOS Stimulus Tracker, effective September 30, 2011.

2011-004 Governmental Accounting Standards Board Statement No. 54 – Fund Balance Reporting and Governmental Fund Type Definitions

GASB Statement 54 introduces five fund balance classifications and clarifies the existing governmental fund type definitions. This bulletin clarifies the impact on Ohio governmental units.

2011-005 Ohio Revised Code 5705.412 - School District Certificate of Adequate Resources

This bulletin explains modifications to Ohio Revised Code Section 5705.412, effective September 29, 2011.

2011-006 Best Practices for Responding to Public Records Requests

This bulletin provides recommended best practices for complying with the Ohio Public Records Act and outlines the audit standards the Auditor of State uses for testing compliance.

2011-007 Ohio Revised Code §§ 505.24, 507.09

Changes to Ohio Revised Code Sections 505.24 and 507.09 governing the way township fiscal officers and trustees report for salary compensation.

2011-008 Legislative Changes Governing Individual and Joint Self-Insurance Programs

Recent legislative changes have increased the reporting requirements for individual and joint self-insurance programs, and have included certain self-insurance programs that were specifically exempted under previous law.