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.
2015-007 Required Annual Financial Report Filing by Public Offices and Other Entities Required to File
The purpose of this Bulletin is to provide comprehensive guidance related to required annual financial report filings by public offices and other entities required to file.
| Status | File | Revised |
| Active | 2015-007.pdf | Jan. 2024 |
2015-006 Governmental Accounting Standards Board Statement No. 68 – Accounting and Financial Reporting for Pensions
| Status | File | Revised |
| Active | 2015-006.pdf | Oct. 2023 |
2015-005 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| Inactive | This bulletin is updated annually and has been superseded by Bulletin 2016-002. | 2016 |
2015-004 Joint Interim Final Rule on Changes to Federal Programs and Single Audits – OMB’s New Uniform Guidance
The purpose of this Bulletin is to highlight the key changes to Federal programs and single audits, referred to in this bulletin as “Uniform Guidance.” Along with this Bulletin, entities and their auditors should also carefully read the full text of the Uniform Guidance as there are too many changes and details to fully describe in this Bulletin.
| Status | File | Revised |
| Active | 2015-004.pdf | March 2022 |
2015-003 Legislative Changes and Clarifications Regarding Force Account Projects (Sections 5517.02, 5517.021, 117.16, R.C.)
This bulletin explains force account changes implemented by House Bill 51 (130th General Assembly) effective July 1, 2013, and clarifies certain requirements for force account projects constructed by or in conjunction with the Ohio Department of Transportation (ODOT).
| Status | File | Revised |
| Active | 2015-003.pdf | March 2024 |
2015-002 Effects of the Affordable Care Act (ACA) on Reimbursement of Health and Hospitalization Insurance Premiums, or Reimbursement for Medicare Parts B and D Premiums
AOS has monitored the impact of the Affordable Care Act (ACA) and researched relevant issues on the effects of the ACA on the reimbursement of health and hospitalization insurance premiums or reimbursement for Medicare premiums. While this Bulletin is provided to update Township officials on the status of the matter, it may be equally applicable to other entities with similar reimbursement arrangements.
| Status | File | Issued |
| Active | 2015-002.pdf | March 2015 |
2015-001 Clarification of Eligibility Requirements for Small Government Clients
Clarification of Eligibility Requirements presented in Auditor of State Bulletins 2009-012 and 2012-007 and Modifications to Eligibility Requirements for Reduced Services for Small Government Clients
| Status | File | Removed |
| Inactive | This bulletin has been removed. For details see the Bulletins Spreadsheet (xlsx). | * |
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