2022 Technical Bulletins

2022-001 Estimating Historical Costs of Capital Assets Using the Consumer Price Index

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 costs. If you have any questions about this Bulletin, send an email to the staff at Local Government Services.

2022-002 Compensation Changes for Boards of Elections Members Pertaining to the 2020 Federal Census Results

It has come to the Auditor of State’s attention that there are some questions regarding how the boards of elections members’ compensation will be affected going forward due to the 2020 federal census results. The purpose of this Bulletin is to clearly lay out how the 2020 federal census results will affect boards of elections members’ compensation going forward.

If you have any questions regarding the information presented in this bulletin, contact your regional Auditor of State’s office. Regional AOS contact information is available at Contact Us.

2022-003 Allocation of Opioid Settlement Proceeds Provided Directly to Local Governments (UPDATED)

Ohio reached an $808 million agreement with the three largest distributors of opioids. The state developed the OneOhio plan, a mechanism to ensure that any money from a negotiated settlement is distributed fairly to the communities hit hardest by the opioid crisis.

The purpose of this bulletin is to emphasize the separate accountability and accounting guidance for the LG Share of the OneOhio Opioid Settlement Funds (OneOhio Funds).

If you have any questions regarding the information presented in the Bulletin, send an email to the Center for Audit Excellence at the Auditor of State’s office.

2022-004 Attorney General’s Office Continued Professional Training Pilot Program

This bulletin has been removed. See the spreadsheet at the top of the Current Official Bulletins page for more information.

2022-005 Fraud Hotline

This bulletin supersedes AOS Bulletin 2020-001. Ohio Revised Code (ORC) §117.103 requires the Auditor of State to maintain a system for reporting fraud, including misuse of public money by any public official or office. The attached bulletin includes guidance to public offices about these requirements.

The system lets all Ohio citizens make anonymous complaints through a toll-free telephone number, the Auditor of State's website, a mobile app, e-mail, or the U.S. mail. All public offices, including community schools, must make their employees aware of the fraud-reporting system. Public offices also must provide information about the fraud reporting system to all new hires. All new employees must confirm that they received this information within 30 days after beginning employment. ORC §117.103 requires the Auditor of State to confirm that public offices have so notified new employees.

Questions about this bulletin may be emailed to the Special Investigations Unit at the Auditor of State’s office.

2022-006 Hourly Billing Rates and Allocation of Audit Costs

This bulletin has been superseded by Bulletin 2022-012. See the spreadsheet at the top of Current Official Bulletins page for more information.

2022-007 Ohio High School Athletic Association (OHSAA) Money

This bulletin has been superseded by Bulletin 2023-004. See the spreadsheet at the top of Current Official Bulletins page for more information.

2022-008 Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Compliance Examination Alternative to Single Audit

This bulletin is to inform both auditors and prime recipients, including non-entitlement units of local government, of the U.S. Department of the Treasury’s (Treasury) Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) about an alternative to receiving a Single Audit pursuant to 2 CFR Part 200, Subpart F, for eligible local governments. The Alternative Compliance Examination (ACE) engagement is permitted by the Federal Office of Management and Budget (“OMB”). CSLFRF recipients that expend $750,000 or more in federal awards during the recipient’s fiscal year, and who meet both criteria listed in the Eligibility Requirements within the bulletin have the option to request the ACE engagement be performed in accordance with the AICPA Statements on Standards for Attestation Engagements (i.e., AT-C section 315, Compliance Attestation) and Government Auditing Standards in lieu of a Single Audit.

2022-009 GASB 87, Leases

The Governmental Accounting Standards Board (GASB) issued GASB Statement No. 87, Leases, in June 2017. This statement establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under GASB 87, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources. (GASB 87 Summary) GASB 87 and subsequent amendments and guidance are codified in GASB Codification L20.

If you have any questions regarding the information presented in this bulletin, contact Local Government Services at 800-345-2519 or send an email to Local Government Services.

2022-010 (CLARIFIED) Impact of Senate Bill No. 15, 134th General Assembly, on Findings for Recovery Issued by the Auditor of State

The purpose of this Bulletin is to clarify the impact of Senate Bill No. 15, 134th General Assembly (SB 15) on Findings for Recovery issued by the Auditor of State. The act modified the standard for when certain fiscal officers are liable for the loss of public funds. This statute will be effective for audits that include periods covered after Sept. 13, 2022.

If you have any questions regarding the information presented in the Bulletin, contact the Center for Audit Excellence at the Auditor of State’s Office at 800-282-0370.

2022-011 Accounting for the Local Assistance and Tribal Consistency Fund

This bulletin provides guidance on accounting for the American Rescue Plan Act’s Local Assistance and Tribal Consistency Fund (LATCF). If you have any questions about the information in the Bulletin, contact the Center for Audit Excellence at the Auditor of State’s Office at 800-282-0370.

2022-012 Revised State Fiscal Year 2023 Hourly Billing Rates and Allocation of Audit Costs

This bulletin has been superseded by Bulletin 2023-003. See the spreadsheet at the top of the Current Official Bulletins page for more information.