Reference Materials


The Auditor of State's Office offers local governments and IPA firms a full range of professional consulting, accounting, and financial reporting resources.

General Inquiries

For questions contact the relevant division listed below, or fill out the
General Inquiry Form

Local Government Services (LGS)

Local Government Services
800-345-2519
Contact LGS Form

Independent Public Accountants (IPA)

IPA Resources
Reporting Materials
IPA Correspondence

Uniform Accounting Network (UAN)

IPA Firms can check the status of UAN Filing Status.
UAN Training: Watch the Audit Workbench Software Webinar

Reference Materials Quick Links

  • GASB 84
  • GASB FAQs
  • Ohio Compliance Manuals
  • Financial Statement Shells & Footnotes
  • Single Audit Practice Aids & Report Shells
  • Federal Award Compliance Control Records (FACCR)
  • Agreed-Upon Procedure Shells
  • Audit Report Shells
  • Additional Audit Guidance
  • Ohio Laws & Rules
  • Publications & Manuals