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2012 Technical Bulletins
The Auditor of State’s Office periodically issues Technical Bulletins to provide guidance to the government entities it serves. Bulletins are updated as needed, and outdated or superseded bulletins may be removed.
All references to OCS refer to the Ohio Compliance Supplement (opens in a new tab)
2012-010 Compensation of Elected Officials – Transition in Officeholder
This bulletin outlines the requirements for transition in officeholders regarding compensation for newly elected officials.
| Status | File | Issued |
| Active | 2012-010.pdf (opens in a new tab) | Dec 2012 |
2012-009 Sale of Intoxicating Beverages
This bulletin clarifies whether county and independent agricultural societies established pursuant to Ohio Revised Code (ORC) § 1711.01, et seq., may authorize the sale of intoxicating beverages at events conducted by a society and receive revenue from the sales and whether a society may use public funds to purchase intoxicating beverages for resale. See also Bulletin 2014-002.
| Status | File | Issued |
| Active | 2012-009.pdf (opens in a new tab) | Oct 2012 |
2012-008 Casino Revenue
A 33 percent tax will be levied and collected by the State of Ohio on all gross casino revenue received by each casino operator of these four casino facilities. This bulletin describes how those taxes will be distributed and the accounting method to be used by local governments that receive the tax proceeds.
| Status | File | Issued |
| Active | 2012-008.pdf (opens in a new tab) | Oct 2012 |
2012-007 Eligibility of Entities for Reduced Auditor of State Audit Procedures
| Status | File | Removed |
| Inactive | This bulletin has been removed. See Agreed-Upon Procedures (opens in a new tab) | * |
2012-006 Regional Councils of Governments Reporting Requirements under HB 487
House Bill 487 requires regional councils of governments (COGs), created under Ohio Revised Code (ORC) Ch. 167, to notify the Auditor of State of their existence. AOS has created an online reporting portal for regional COGs to provide the needed information.
| Status | File | Revised |
| Active | 2012-006.pdf (opens in a new tab) | Oct 2018 |
2012-005 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| Inactive | This bulletin is updated annually and has been superseded by Bulletin 2013-001. | 2013 |
2012-004 County Land Reutilization Corporations
In response to several counties who have organized or are planning to organize County Land Reutilization Corporations (CLCR), this bulletin outlines the statement considerations and the annual reporting requirements for these entities.
| Status | File | Issued |
| Active | 2012-004.pdf (opens in a new tab) | Apr 2012 |
2012-003 House Bill 66 – Fraud Hotline
| Status | File | Removed |
| Inactive | This bulletin has been superseded by Bulletin 2020-001. | * |
2012-002 Ohio Revised Code § 117.43 (B) – Contract Procedures
| Status | File | Removed |
| Inactive | This bulletin has been removed. See OCS 4B-4 and DEW guidance at education.ohio.gov (opens in a new tab) | * |
2012-001 Ohio Revised Code 117.43(B) Contract Procedures
This bulletin provides state agencies with information regarding the authority and role of the Auditor of State in the procurement of auditing and accounting services by a state agency and to establish procedures for procuring these services.
| Status | File | Issued |
| Active | 2012-001.pdf (opens in a new tab) | Jan 2012 |
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