Reference Materials
Additional Audit Guidance
Additional Audit Guidance | Agricultural Societies | Community SchoolsLibrary Program Codes | American Municipal Power
Community Schools
The Auditor of State's office intends for these forms to assist when auditing a community school.
Auditor of State Bulletins
Specific to Community Schools
- Bulletin 2021-007 – Community School Compliance with Public Records & Open Meetings Laws (pdf)
- Bulletin 2021-002 – Community School Loans to Other Community Schools (pdf)
- Bulletin 2007-008 – Unauditable Community Schools (pdf)
- Bulletin 2004-009 – Mandatory New Community School Footnote Disclosure for Management Companies (pdf)
Community School Training
- 2021: Community School Training (pdf)
- 2020: Community School Training – Canceled (pdf)
- 2019: Community School Training (pdf)
- 2018: Community School Training (pdf)
- 2017/11: Community School Overpayments/True-Up Webinar (for auditors)
webinar | slides - 2017/9: Community School Overpayment/True-Up Webinar (for schools)
webinar | slides | Q&A
Community School Audit Procedures & Sample Footnotes
- Community School Audit Programs for IPAs
- Management Company Expenses (xlsx)
- School Foundation Footnotes: FTE Contingency & Subsequent Event (docx)
Community School Related Links
- Community School sponsor contracts, operator (mgmt. co.) contracts, and 5-year forecasts
- Funding Reports & FTE Adjustment Reports
- ODE FTE Review Manuals
- ODE Community School Home Page
- ODE Community School Interactive Directory
- ODE EMIS Manual
- Community Schools Legislative History
- ODE Suspension and/or Closing Procedures
- AOS Uniform School Accounting System (USAS) User Manual (pdf)
- GASB 68 Pension Liability FAQs (include some specific to community schools) (pdf)
Correspondence to IPAs
- 02-07-23: FY22 School FTE Adj. #3 (pdf)
- 01-13-23: 2022 OCS 3-20 (Transportation T-1 forms) (pdf)
- 11-17-22: School Federal Grant Receivables (pdf)
- 11-15-22: FY22 School Updates: FTE Adj. #2 (pdf)
- 09-14-22: FY22 School Updates: FTE Adj. #1 / School Contingency Footnote / Comm. School TM Programs (pdf)
- 01-14-22: School Funding Update (pdf)
- 11-17-21: Fiscal Year 2021 School FTE Adjustment #2 & Subsequent Event Footnote Updates (pdf)
- 09-20-21: School Funding Subsequent Event Note (pdf)
- 08-30-21: Fiscal Year 2021 School FTE Adjustment #1 (pdf)
- 08-02-21: Community School Audit Programs - Annual Updates (pdf)
- 06-28-21: OCS 1-27 – Modified ODE FTE Review - FY 21 Guidance (pdf)
- 05-07-21: 2021 Ohio Compliance Supplement – May Updates (pdf)
- 11-30-20: Fiscal Year 2020 School FTE Adjustment #2 (pdf)
- 09-21-20: Fiscal Year 2020 School FTE Adjustment #1 (pdf)
- 09-08-20: School Guidance (pdf)
- 08-21-20: 2020 School COVID-19 OCS Addendum (pdf)
- 07-23-20: Quality Community School State Grants (pdf)
- 06-04-20: OCS 1-27 (Community School Funding) 'Modified' ODE FTE Review - FY 20 Guidance (pdf)
- 12-13-19: ODE FY 19 FTE Adj. #2 (pdf)
- 09-12-19: Fiscal Year 2019 School FTE Adjustment #1 (pdf)
- 07-09-19: ‘Modified’ ODE FTE Review – Fy 19 Guidance (pdf)
- 12-28-18: Fiscal Year 2018 School FTE Adjustments (pdf)
- 10-24-18: Community School Guidance
- 09-24-18: OCS Section 1-27 (pdf)
- 05-02-18: ODE Office of School Sponsorship - new email address (pdf)
- 05-01-18: 2018 OCS Community School Updates (pdf)
- 02-16-18: Community School Management Company Footnote — OCS 2-5 (pdf)