Search Technical Bulletins

2013 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 Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed.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.


2013-001 Estimating Historical Costs of Capital Assets using the Consumer Price Index

This bulletin has been superseded.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


2013-002 Allocation of Township Trustee and Fiscal Officer Salaries

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


2013-003 Political Party Checkoff Funds

This bulletin clarifies legal and auditing requirements of political “checkoff funds” under Ohio Rev. Code § 3517.18.


2013-004 Accounting for the New Arson Offender Registration Fee

This bulletin provides accounting guidance for the collection and quarterly distribution of the Arson Offender Registry fees to the Attorney General’s Office.


2013-005 OHSAA Tournament Money

This communication provides accounting guidance and serves as the authorization Ohio Revised Code 5705.12 requires to establish an agency fund for school districts to account for Ohio High School Athletic Association (OHSAA) tournament monies.


2013-006 Proposed OMB Revisions to Circular A-133, Other Grants Management Requirements, and SF-SAC Data Collection Form

This bulletin has been superseded.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


2013-007 Bureau of Workers’ Compensation (BWC) Rebate

Revised 08/26/13 The Auditor of State's office prepared this bulletin to provide guidance for Ohio’s local governments receiving BWC rebates.


2013-008 New Federal Audit Clearinghouse (FAC) Internet Data Entry System

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