Search Bulletins

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Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed.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


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 the Bulletin, contact your regional Auditor of State’s office. Regional AOS contact information is available at


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

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

The purpose of this bulletin is to provide separate accountability and accounting guidance regarding HB 110’s CPT “Pilot Program,” administered by the Attorney General’s Office (AGO), for Continuing Professional Training (CPT) funding for law enforcement agencies in 2022. The bulletin provides guidance for accounting, allowable expenditures, supporting documentation, and audit guidance regarding the one-year CPT program. The Attorney General has more information about the program requirements at Ohio Attorney General. Questions regarding this bulletin can be emailed to the Center for Audit Excellence at the Auditor of State’s office.

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

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 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 2021-006. If you have any questions regarding the information in this bulletin, please contact LGS at 800-345-2519 or 614-466-4717 or send an email to ContactLGS@ohioauditor.gov Questions regarding this bulletin can be emailed to the Center for Audit Excellence at the Auditor of State’s office.

If you have any questions regarding the information presented in the Bulletin, send an email to
Local Government Services at the Auditor of State's office.