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2021 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Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed.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.


2021-007 Community School Compliance with Public Records & Open Meetings Laws

The purpose of this Bulletin is to provide the Auditor of State’s interpretation that the annual public records and open meetings laws training for Community School officers and certain employees must be training that is certified by the Ohio Attorney General in accordance with Ohio Revised Code (ORC) §109.43(B).


2021-006 Hourly Billing Rates and Allocation of Audit Costs

This bulletin is issued pursuant to Ohio Revised Code (ORC) §117.13(C)(4), which states "the auditor of state shall determine and publish annually rates to be charged to local public offices for recovering the costs of audits of local public offices." This bulletin supersedes Auditor of State (AOS) Bulletin 2020-005.


2021-005 Ohio Revised Code §117.171 – Certificate of Transition by Outgoing Fiscal Officer

The purpose of this bulletin is to prescribe the form and substance of the Certificate of Transition by outgoing fiscal officer as required by recently enacted §117.171 of the Ohio Revised Code. All county treasurers and fiscal officers as defined by ORC §5705.01 (D), shall timely complete and submit the Auditor of State (AOS) Certificate of Transition to document compliance with ORC §117.171 and to record all required inventory.


2021-004 Separate Accountability for Federal Programs Authorized by the American Rescue Plan Act of 2021

The American Rescue Plan Act of 2021 (Pub. L. No. 117-2) (ARP), a $1.9 trillion economic COVID-19 stimulus package, was signed into law on March 11, 2021. ARP provides additional relief to address the continued impact of COVID-19 on the economy, public health, state and local governments, individuals, and businesses. As part of this package, $350 billion in additional funding is being provided to state and local governments, as well as additional funding for other areas including, but not limited to, education, rental assistance and transit.


2021-003 Consumer Price Index (CPI)

This is the annual Consumer Price Index (CPI) bulletin. Political subdivisions reporting in accordance with Generally Accepted Accounting Principles may have to calculate the historical cost of a capital asset.

This bulletin provides the most recent CPI Index for each year and the formula to calculate historical cost.

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.


2021-002 Community School Loans to Other Community Schools

The purpose of this Bulletin is to clearly state that the Auditor of State finds no legal authority allowing Ohio community schools to make loans of public funds, as communicated in section 1-12 of the 2021 Ohio Compliance Supplement. Where such loans are made without legal authority, the Auditor of State shall issue a finding for recovery.

If you have any questions regarding the information presented in the Bulletin, contact the Center for Audit Excellence, Community School Specialist, via email CommunitySchoolQuestions


2021-001 Letter of Representation by Retiring Head of State Agency

The purpose of this bulletin is to provide state agencies, including elected officials, with information regarding the applicability and process related to the letter of representation and related inventory required by ORC §117.17. This bulletin serves only to provide guidance from the Auditor of State’s (AOS) office as to how best to meet these requirements and supersedes Auditor of State Bulletin 2002-009 and all other previous AOS communications regarding the inventory and letter of representation.

If you have any questions regarding the information presented in the Bulletin, contact the Auditor of State–State Region at (800) 466-3402 or via email StateRegion