2019 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.

2019-003 Ohio Sunshine Laws and New Star Rating System Index

The Ohio Auditor of State’s Office (AOS) works to ensure the Ohio Sunshine Laws are respected and complied with at every level. As further described in this bulletin, our office is introducing a new approach to how the AOS and contracted independent public accountants (IPAs) report public offices’ compliance with Ohio’s Sunshine Laws. The compliance testing results will be incorporated into the new AOS Star Rating System (StaRS). The StaRS will reflect a rating for each public office for every audit period ending June 30, 2019, or after, which not only measures compliance with Sunshine Laws, but also encourages public entities to be more open and transparent with the citizens they serve through implementation of identified best practices.

Status File Issued
Active 2019-003.pdf Nov. 2019

2019-002 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Inactive This bulletin is updated annually and has been superseded by Bulletin 2020-004. April 2020

2019-001 Compensation Increase Legislation pertaining to Nonjudicial State, County, and Township Elected Officials, and Boards of Elections Members (Senate Bill 296)

The County Commissioners Association of Ohio Advisory Bulletin 2019-02 outlines the various compensation increases for county elected officials set forth in Senate Bill 296, which was passed by the General Assembly as a public benefits bill and took effect Dec. 27, 2018.

Status File Revised
Active 2019-001.pdf Nov. 2019
* Some removal dates are not available for previous years.

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