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2010 Technical Bulletins

The Auditor of State's office periodically releases Technical Bulletins to offer guidance to the government entities it serves. All of these bulletins since 1977 are compiled in one file here for easy searching. Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed. For a thorough explanation of this, click on the Excel spreadsheet documenting these changes here.

2010-001 County Auditor Liability

In the context of an audit in light of Ohio Attorney General Opinion 2009-033. This Bulletin replaces Auditor of State Technical Bulletin 2008-006, and only addresses county auditor liability in the context of a finding for recovery issued under Ohio Revised Code § 117.28

2010-002 Estimating Historical Costs of Capital Assets using the Consumer Price Index

This bulletin has been superseded. Please see spreadsheet above for more information.

2010-003 Tax Increment Financing (TIF) & TIF Service Payments