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2011 Technical Bulletins

The Auditor of State's office periodically releases Technical Bulletins to offer guidance to the government entities it serves. All of these bulletins since 1977 are compiled in one file here for easy searching. Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed. For a thorough explanation of this, click on the Excel spreadsheet documenting these changes here.


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

This bulletin has been superseded. Please see spreadsheet above for more information.


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)

This bulletin is obsolete. Please see spreadsheet above for more information.


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

This bulletin has been superseded. Please see spreadsheet above for more information.


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.