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2018 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 Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed.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.


2018-001 The consumer price index (CPI) bulletin for years ranging from 1935 to 2017 that may be used for preparing financial statements in accordance with Generally Accepted Accounting Principles.

Additional information can be obtained from the Bureau of Labor Statistics at http://stats.bls.gov. If you have any questions regarding the information in this Bulletin, please contact the Local Government Services staff of the State Auditor’s Office at (800) 345-2519.


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. If you have any questions regarding the information presented in the bulletin, please contact Local Government Services at the Auditor of State’s Office at (800) 345-2519.


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. Questions may be directed to the Center for Audit Excellence at (800) 282-0370.