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https://ohioauditor.gov/publications/bulletins/2012/2012-010.pdf https://ohioauditor.gov/publications/bulletins/2013/2013-003.pdf https://ohioauditor.gov/publications/bulletins/2013/2013-004.pdf https://ohioauditor.gov/publications/bulletins/2013/2013-007_rev.pdf https://ohioauditor.gov/publications/bulletins/2014/001.pdf https://ohioauditor.gov/publications/bulletins/2014/002.pdf https://ohioauditor.gov/publications/bulletins/2014/003.pdf https://ohioauditor.gov/publications/bulletins/2014/004.pdf https://ohioauditor.gov/publications/bulletins/2015/2015-002.pdf https://ohioauditor.gov/publications/bulletins/2015/2015-003_rev.pdf https://ohioauditor.gov/publications/bulletins/2015/2015-004.pdf https://ohioauditor.gov/publications/bulletins/2015/2015-006_rev.pdf https://ohioauditor.gov/publications/bulletins/2015/2015-007.pdf https://ohioauditor.gov/publications/bulletins/2016/2016-001.pdf https://ohioauditor.gov/publications/bulletins/2016/2016-004.pdf https://ohioauditor.gov/publications/bulletins/2017/2017-001.pdf https://ohioauditor.gov/publications/bulletins/2017/2017-002.pdf https://ohioauditor.gov/publications/bulletins/2018/2018-002.pdf https://ohioauditor.gov/publications/bulletins/2018/2018-003.pdf https://ohioauditor.gov/publications/bulletins/2019/2019-001-rev.pdf https://ohioauditor.gov/publications/bulletins/2019/2019-003.pdf https://ohioauditor.gov/publications/bulletins/2020/2020-003.pdf https://ohioauditor.gov/publications/bulletins/2020/2020-006_rev.pdf https://ohioauditor.gov/publications/bulletins/2020/2020-007.pdf https://ohioauditor.gov/publications/bulletins/2020/2020-008.pdf https://ohioauditor.gov/publications/bulletins/2020/GASB84_chart_5_7_2020.pdf https://ohioauditor.gov/publications/bulletins/2021/2021-001.pdf https://ohioauditor.gov/publications/bulletins/2021/2021-002_rev.pdf https://ohioauditor.gov/publications/bulletins/2021/2021-004_rev.pdf https://ohioauditor.gov/publications/bulletins/2021/2021-005_rev.pdf https://ohioauditor.gov/publications/bulletins/2022/2022-003_rev.pdf https://ohioauditor.gov/publications/bulletins/2022/Bulletin_2022-002.pdf https://ohioauditor.gov/publications/bulletins/2022/Bulletin_2022-005.pdf https://ohioauditor.gov/publications/bulletins/2022/Bulletin_2022-008_rev.pdf https://ohioauditor.gov/publications/bulletins/2022/Bulletin_2022-009.pdf https://ohioauditor.gov/publications/bulletins/2022/Bulletin_2022-010_rev.pdf https://ohioauditor.gov/publications/bulletins/2022/Bulletin_2022-011.pdf https://ohioauditor.gov/publications/bulletins/2023/Bulletin_2023-001.pdf https://ohioauditor.gov/publications/bulletins/2023/Bulletin_2023-004.pdf https://ohioauditor.gov/publications/bulletins/2023/Bulletin_2023-005.pdf https://ohioauditor.gov/publications/bulletins/2024/2024-002.pdf https://ohioauditor.gov/publications/bulletins/2024/2024-003.pdf https://ohioauditor.gov/publications/bulletins/2024/2024-005.pdf https://ohioauditor.gov/publications/bulletins/2024/2024-006.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-001.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-003.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-004.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-005.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-006.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-007.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-008.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-009.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-010.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-011.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-012.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-013.pdf https://ohioauditor.gov/publications/bulletins/2025/2025-014.pdf https://ohioauditor.gov/publications/bulletins/2026/2026-001.pdf https://ohioauditor.gov/publications/bulletins/_docs/pre1995-Bulletins.pdf https://ohioauditor.gov/publications/bulletins/_docs/_LOCAL_Fraud_Reporting_Form.pdf https://ohioauditor.gov/publications/bulletins/_docs/_STATE_Fraud_Reporting_Form.pdf https://ohioauditor.gov/publications/CertificateOfTransition/2022-08_Certificate_of_Transition_FAQs.pdf