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.
2018-003 House Bill 312 Amendments to Regulate the Usage of Credit and Debit Card
House Bill 312 amended the Ohio Rev. Code to regulate the use of credit and debit cards. The credit card requirements apply to all political subdivisions, except colleges and universities and counties. The debit card requirements apply to all political subdivisions, except law enforcement. This bulletin describes these requirements, including summaries of entity-specific guidance.
| Status | File | Issued |
| Active | 2018-003.pdf | Nov. 2018 |
2018-002 Governmental Accounting Standards Board (GASB) Statement No. 75
Governmental Accounting Standards Board (GASB) Statement No. 75, “Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions,” includes guidance for reporting other postemployment benefits (OPEB) liabilities. GASB 75 addresses accounting for defined benefit and defined contribution OPEB plans. This bulletin provides an overview of GASB 75 requirements for financial statement preparation and footnote disclosure, including examples and audit considerations.
| Status | File | Issued |
| Active | 2018-002.pdf | Sept. 2018 |
2018-001 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| Inactive | This bulletin is updated annually and has been superseded by Bulletin 2019-002. | May 2019 |
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