2014 Technical Bulletins

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.

2014-005 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Inactive This bulletin is updated annually and has been superseded by Bulletin 2015-005. 2015

2014-004 Telephone ("Tele") Town Hall Meetings

This bulletin offers guidance regarding the expenditure of public money to conduct telephone town hall meetings.

Status File Issued
Active 2014-004.pdf July 2014

2014-003 Alcoholic Beverages Purchased for Resale at Public Events

This bulletin clarifies the Auditor of State’s policy regarding the use of public funds and alcoholic beverages.

Status File Issued
Active 2014-003.pdf July 2014

2014-002 Sale of Intoxicating Beverages

This is an update to Bulletin 2012-009 relating to when county and independent agricultural societies may authorize the sale of intoxicating beverages at events.

Status File Issued
Active 2014-002.pdf July 2014

2014-001 Allocating Premiums from Local Government Bond and Note Sales

A number of Ohio public entities have Inquiryd whether premiums they receive from their bond and note sales may be applied to project funds or must be applied to bond retirement funds. This bulletin explains how premiums received by public entities may be applied.

Status File Issued
Active 2014-001.pdf Feb. 2014
* Some removal dates are not available for previous years.

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