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.
- Audit Preparation Checklist (docx)
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
- 2022: Community School Training (pdf)
- 2021: 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 |
Community School Audit Procedures & Sample Footnotes
- Community School Audit Programs for IPAs
- Management Company Expenses (xlsx)
- School Foundation Footnotes: FTE Contingency (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
- 09-05-23: HB 33 Impacts on 2023 School Audits & 2023 OCS CCP edit (pdf)
- 08-31-23: FY23 School Updates: FTE Adj. #1 (pdf)
- 07-24-23: OCS Chapter 4 – Schools (pdf)
- 07-05-23: Food Service Management Company Procedures (pdf)
- 07-06-23: 2023 OCS – Blended Learning Clarification (pdf)
- 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)