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 (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
  • 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)

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)