Additional Audit Guidance for Community Schools
These forms are intended to assist with auditing a community school.
Auditor of State Bulletins
Specific to Community Schools
Bulletin 2025-014 – Community School Training on Public Records and 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
See all Technical Bulletins
Community School Audit Procedures & Sample Footnotes
Specific to Community Schools
- Procedures for All Community School Audits PDF Community school audit programs for IPAs. Use for all community school engagements.
- Additional Procedures for Close-out Community School Audits PDF For use in conjunction with the procedures for all community school audits above.
- Management Company Expenses Excel File • Downloads a file See Chapter 4, Section 4B-2, Ohio Compliance Supplement.
- School Foundation Footnotes: FTE Contingency Word File • Downloads a file Sample footnote language for FTE contingency disclosures for financial statements.
Correspondence to IPAs
Specific to Community Schools
- FY25 FTE Adj. #2 Dec 8, 2025
- FY25 FTE Adj. #1 Sep 2, 2025
- 2025 Ohio Compliance Supplement Chapter 4 May 14, 2025
- Community School Updates Jan 24, 2025
- FY24 FTE Adj. #2 Nov 7, 2024
- Compliance with Ohio Rev. Code 3313.482 Oct 29, 2024
- Exit Conferences — Community Schools Sep 16, 2024
- FY24 FTE Adj. #1 Sep 5, 2024
These records are available for two years from the month they were sent, and are available on the IPA Correspondence page
AOS Community School Resources
Specific to Community Schools
External Resources
Community School links from other sources
- Sponsor contracts, operator contracts, and forecasts/projections External Link Community school sponsor contracts, operator (management company) contracts, and forecasts/projections via the Ohio Department of Education and Workforce.
- Funding Reports & FTE Adjustment Reports External Link State funding payment reports and FTE adjustment reports for community schools.
- DEW FTE Review Manuals External Link DEW guidance documents, which includes community school suspension and closing procedures.
- DEW Community School Home Page & Directory External Link The DEW landing page for community schools, including the statewide directory of active schools.
- DEW EMIS Manual External Link The current Education Management Information System (EMIS) manual from the Ohio Department of Education and Workforce.
- Community Schools Legislative History External Link A chronological overview of Ohio legislation affecting community schools.
- DEW Suspension and/or Closing Procedures External Link DEW guidance documents, which includes community school suspension and closing procedures.