Ohio Compliance Supplement Manual
This page provides access to the Ohio Compliance Supplement and associated materials issued by the Auditor of State. These resources offer guidance on compliance requirements, audit procedures, and applicable Ohio laws for use by auditors and public officials.
For prior versions of the Ohio Compliance Supplement, contact the Center for Audit Excellence at
OCS@ohioauditor.gov
2026 Ohio Compliance Supplement
- Preface PDF • Updated May 2026
- Instructions PDF • Updated May 2026
- Implementation Guide Word File • Downloads a file The Compliance ACE is available in Exhibit 3.
- Legal Matrix Excel File • Downloads a file
- Chapter 1 — Direct Laws Word File • Downloads a file
- Chapter 2 — Indirect Laws and Statutorily Mandated Tests Word File • Downloads a file
- Chapter 3 — Stewardship Word File • Downloads a file
- Chapter 4 — School Compliance Testing Word File • Downloads a file • New May 2026
- Optional Procedures Manual Word File • Downloads a file