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Ohio Auditor of State Keith Faber Main Menu Logo
Ohio Auditor of State Keith Faber Mobile Logo
  • AUDITS
    • Financial
    • Performance
      • Performance Audits
      • Recent Releases
      • Annual Reports
      • Request Form
    • Special (SIU)
      • Special Investigations Unit
      • Reporting Fraud
      • Fraud Red Flags
      • Cybersecurity
    • Audit Findings
      • Findings for Recovery
      •   General & Certified Search

    •   Audit Search
  • LOCAL GOVERNMENTS
    • Local Government Services (LGS)

    • Local Government Resources
    • New Fiscal Officers
    • Outgoing Fiscal Officers
    • Cybersecurity
    • Reference Materials
    • Financial Health Indicators (FHI)
      • Heat Map

      •   Report Search
      •   Trend Search
    • Hinkle System Financial Reporting
    • Regional Councils of Governments (COGs)
    • Auditor of State Awards
    • Fiscal Distress
      • School Districts Fiscal Distress
      • Local Government Fiscal Distress
    • UAN Overview
      • Uniform Accounting Network

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  • OPEN GOVERNMENT
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Frequently Asked Questions

GASB FAQs

  • GASB 68 — May 2024 (pdf)
  • GASB 75 — May 2024 (pdf)
  • GASB 77 — May 2017 (pdf)
  • GASB 84 — Dec 2020 (pdf)
    • GASB 84 Analysis Chart (pdf)
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  • GASB 100 — Aug 2023 (pdf)
  • GASB 101 — Mar 2025 (pdf)
  • Miscellaneous — Aug 2024 (pdf)

Library FAQs

Library Chart of Accounts FAQs and Program Code Definitions — Library FAQs (pdf)

Other Accounting FAQs

  • OneOhio FAQs — Nov 2023 (pdf)
  • Miscellaneous Accounting FAQs — Nov 2023 (pdf)
  • School OHSAA Tournament Money — Dec 2023 (pdf)
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