Additional Audit Guidance

Additional Audit Guidance | Agricultural Societies | Community Schools
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Community Schools

The Auditor of State's office intends for these forms to assist when auditing a community school.

• Audit Preparation Checklist (pdf)

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
  • 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 2, Section 2-5
• 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)