2012 Technical Bulletins
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.
2012-002 Ohio Revised Code 3314.023, 3314.02(E)(3), 3314.02(E)(4)
This bulletin has been superseded. See the spreadsheet at the top of the Official Bulletins page for more information.
2012-003 House Bill 66 – Fraud Hotline
This bulletin has been superseded by Bulletin 2020-01. See the spreadsheet at the top of the Official Bulletins page for more information.
In response to several counties who have 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.
2012-005 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.
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.
2012-007 Eligibility of Entities for Reduced Auditor of State Audit Procedures
This bulletin has been removed. See the spreadsheet at the top of the Official Bulletins page for more information.
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.
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.
This bulletin outlines the requirements for transition in officeholders regarding compensation for newly elected officials.