2024 Technical Bulletins

2024-006 2024 Revisions to Title 2 of the Code of Federal Regulations (CFR)

In April 2024, the Office of Management and Budget (OMB) published revised guidance for administering and managing Federal awards in Title 2 of the Code of Federal Regulations (CFR). The purpose of this Bulletin is to highlight key changes in the 2024 Revisions, with a focus on changes to the Uniform Guidance (2 CFR Part 200).

2024-005 Fraud Reporting Training

This Bulletin provides details about the requirements to report fraud, theft in office, or misuse or misappropriation of public money pursuant to Ohio Revised Code (ORC) § 4113.52 as amended by Ohio Senate Bill 91 of the 135th General Assembly. In addition, ORC § 117.103 was amended by Ohio House Bill 33 of the 135th General Assembly requiring the Auditor of State to develop training material detailing Ohio’s fraud-reporting system and the means of reporting fraud, waste, and abuse and required to be viewed by every employee and elected official of a political subdivision.

2024-004 State Fiscal Year 2025 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 2023-003; however, the local government Audit Rates, LGS Rates, and LGS Billing Tiers remain the same.

This bulletin provides the hourly billing rates for State Fiscal Year 2025 and is effective July 14, 2024 through July 2025.

2024-003 Payment Re-Direct and Business Email Compromise Schemes

Ohio governments are increasingly falling victim to cybercrimes in the form of payment “re-direct” and business email compromise schemes. A year ago, the Auditor of State issued an Advisory alerting Ohio governments to an increase in cybercrime and providing guidance on what to look for and how to prevent attacks. We are issuing this bulletin in response to continuing reports of cybercrime activity. This bulletin sets clear standards and expectations for Ohio governments and public employees regarding the handling of requests for payment re-directs.

2024-002 Clarifying When Governmental Entities Are Permitted to Assume Debt in the Form of Standard Installment Loans from Private Financial Institutions

The purpose of this bulletin is to clarify when governmental entities are permitted to assume debt in the form of standard installment loans from private financial institutions.

2024-001 Estimating Historical Costs of Capital Assets Using the Consumer Price Index (CPI)

The annual Consumer Price Index (CPI) bulletin is now available. Political subdivisions reporting in accordance with Generally Accepted Accounting Principles may need this bulletin to calculate the historical cost of a capital asset.