2023 Technical Bulletins

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.

2023-005 GASB 96 Subscription-Based Information Technology Arrangements

This statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for governments.

Status File Issued
Active 2023-005.pdf Nov. 2023

2023-004 House Bill 33: Cash Receipts at School-Affiliated Events

Ohio House Bill 33 of the 135th General Assembly enacted Ohio Revised Code §3313.5319 regarding cash payments at school-affiliated events, effective Oct. 3, 2023. This section requires schools that elect to participate in athletic events regulated by an interscholastic conference or an organization that regulates interscholastic conferences, to comply with certain requirements. This bulletin provides guidance for proper handling of cash receipts at school-affiliated events.

Status File Issued
Active 2023-004.pdf Oct. 2023

2023-003 State Fiscal Year 2024 Hourly Billing Rates and Allocation of Audit Costs

Status File Removed
Inactive This bulletin is updated annually and has been superseded by Bulletin 2024-004. July 2024

2023-002 Estimating Historical Costs of Capital Assets Using the Consumer Price Index

Status File Removed
Inactive This bulletin is updated annually and has been superseded by Bulletin 2024-001. Jan. 2024

2023-001 Auditing School Compliance with College Credit Plus (CCP) Requirements in Ohio Revised Code §3365.04

College Credit Plus (CCP) offers students an opportunity for significant cost savings; the average participating student graduates with nearly 15 college credits, the equivalent of one semester. Despite the obvious benefits of CCP, an August 2022 Performance Audit identified key areas where schools fail to comply with CCP requirements. These failures can directly affect Ohio students and their families.

The AOS will publish the CCP compliance requirements and testing procedures related to ORC §3365.04 in Chapter 4 of the Ohio Compliance Supplement (OCS). AOS plans to issue the 2023 OCS in May, applicable to audits of the 2022-23 school year.

A school MUST be compliant with ORC §3365.04(E) to be eligible for an AOS Award. Schools that self-correct CCP noncompliance with ORC §3365.04(E) before the start of their 2022-23 school year audits will remain eligible for an AOS award.

Status File Issued
Active 2023-001.pdf April 2023
* Some removal dates are not available for previous years.

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