Search Technical Bulletins

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 Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed.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


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, please contact the Auditor of State–State Region at (800) 466-3402 or via email at StateRegion@ohioauditor.gov.

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, please contact the Center for Audit Excellence, Community School Specialist, at the Auditor of State’s Office at CommunitySchoolQuestions@ohioauditor.gov