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.
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). This bulletin has been revised as of January 2024. The Auditor of State has extended the implementation date until further notice. The remaining content of the bulletin is unchanged.
| Status | File | Revised |
| Active | 2021-007.pdf | Jan. 2024 |
2021-006 Hourly Billing Rates and Allocation of Audit Costs
| Status | File | Removed |
| Inactive | This bulletin is updated annually and has been superseded by Bulletin 2022-006. | June 2022 |
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 (ORC). 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.
| Status | File | Revised |
| Active | 2021-005.pdf | Aug. 2022 |
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.
| Status | File | Revised |
| Active | 2021-004.pdf | Jan. 2023 |
2021-003 Consumer Price Index (CPI)
| Status | File | Removed |
| Inactive | This bulletin is updated annually and has been superseded by Bulletin 2022-001. | Jan. 2022 |
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.
| Status | File | Issued |
| Active | 2021-002.pdf | Feb. 2021 |
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.
| Status | File | Issued |
| Active | 2021-001.pdf | Feb. 2021 |