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.
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.
| Status | File | Issued |
| Active | 2011-008.pdf | Dec 2011 |
2011-007 Ohio Rev. Code §§ 505.24, 507.09
| Status | File | Removed |
| Inactive | This bulletin has been removed. For details see the Bulletins Spreadsheet (xlsx). | * |
2011-006 Best Practices for Responding to Public Records Requests
| Status | File | Removed |
| Inactive | This bulletin has been superseded by Bulletin 2019-003. | * |
2011-005 Ohio Revised Code 5705.412 ‐ School District Certificate of Adequate Resources
This bulletin explains modifications to Ohio Revised Code (ORC) §5705.412, effective September 29, 2011.
| Status | File | Issued |
| Active | 2011-005.pdf | Sep 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.
| Status | File | Revised |
| Active | 2011-004.pdf | Dec 2020 |
2011-003 AOS Rescinds AOS Stimulus Tracker Reporting Requirements for American Recovery and Reinvestment Act of 2009 (ARRA)
| Status | File | Removed |
| Inactive | This bulletin has been removed. | * |
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.
| Status | File | Issued |
| Active | 2011-002.pdf | Apr 2011 |
2011-001 Estimating Historical Costs of Capital Assets using the Consumer Price Index
| Status | File | Removed |
| Inactive | This bulletin is updated annually and has been superseded by Bulletin 2012-005. | Apr 2012 |
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