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2019 Technical Bulletins

The Auditor of State's office periodically releases Technical Bulletins to offer guidance to the government entities it serves.
All of the bulletins since 1977 are compiled in one file, All Bulletins.pdf, for easy searching.

Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed. For a thorough explanation see the Bulletins 1977 to Current.xlsx spreadsheet for a list of changes.


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. Questions about this bulletin may be directed to Cheryl Subler, CCAI Senior Policy Analyst, at csubler@ccao.org or at CCAO’s toll free number 1-888-757-1904, or to the Auditor of State’s Legal Division at legaldivision@ohioauditor.gov or at (614) 752-8683.


2019-002 Estimating Historical Costs of Capital Assets Using the Consumer Price Index

Political subdivisions reporting in accordance with Generally Accepted Accounting Principles may have to calculate the historical cost of a capital asset. This bulletin includes the Consumer Price Index to aid in calculating estimated historical costs of assets. If you have any questions regarding the information in this Bulletin, contact the Local Government Services staff of the State Auditor's Office at 800-345-2519.


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.