Additional Audit Guidance for Community Schools

These forms are intended to assist with auditing a community school.

• Audit Preparation Checklist (docx)

Auditor of State Bulletins Specific to Community Schools

See all Technical Bulletins

Bulletin 2021-007 — Community School Compliance with Public Records & Open Meetings Laws

Bulletin 2021-002 — Community School Loans to Other Community Schools

Bulletin 2007-008 — Unauditable Community Schools

Bulletin 2004-009 — Mandatory New Community School Footnote Disclosure for Management Companies

Community School Training

2024: Community School Training (pdf)

2023: Community School Training (pdf)

2022: Community School Training (pdf)

2021: Community School Training (pdf)

2017/11: Community School Overpayments/True-Up Webinar (for auditors) webinar | slides

2017/09: Community School Overpayment/True-Up Webinar (for schools) webinar | slides

Community School Audit Procedures & Sample Footnotes

• Community School Audit Programs for IPAs
  • Procedures for All Community School Audits (pdf)
  • Additional Procedures for Close-out Community School Audits (for use in conjunction with the program above) (pdf)
• Management Company Expenses (xlsx)
  • See Ohio Compliance Supplement, Chapter 4, Section 4B-2
• School Foundation Footnotes: FTE Contingency (docx)

Correspondence to IPAs

Specific to Community Schools

01-24-2025: Community School Updates (pdf)

11-07-2024: FY24 FTE Adj. #2 (pdf)

10-29-2024: Compliance with Ohio Rev. Code 3313.482 (pdf)

09-16-2024: Exit Conferences — Community Schools (pdf)

09-05-2024: FY24 FTE Adj. #1 (pdf)

05-22-2024: OCS Chapter 4 — Schools (pdf)

11-06-2023: FY23 School Updates: FTE Adj. #2 (docx)

09-05-2023: HB 33 Impacts on 2023 School Audits & 2023 OCS CCP edit (pdf)

08-31-2023: FY23 School Updates: FTE Adj. #1 (pdf)

07-24-2023: OCS Chapter 4 — Schools (pdf)

07-05-2023: Food Service Management Company Procedures (pdf)

07-06-2023: 2023 OCS — Blended Learning Clarification (pdf)

AOS Community School Resources

• AOS Uniform School Accounting System (USAS) User Manual (pdf)
• GASB 68 Pension Liability FAQs (include some specific to community schools) (pdf)

External Resources

Community School links from other sources

• Community School sponsor contracts, operator (mgmt. co.) contracts, and 5-year forecasts
• Funding Reports & FTE Adjustment Reports
• DEW FTE Review Manuals
• DEW Community School Home Page & Directory
• DEW EMIS Manual
• Community Schools Legislative History
• DEW Suspension and/or Closing Procedures