Search Technical Bulletins

2014 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 Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed.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.


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

A number of Ohio public entities have inquired 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.


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.


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.


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

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


2014-005 Estimating Historical Costs of Capital Assets using the Consumer Price Index

This bulletin has been superseded.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