2010 Technical Bulletins

The Auditor of State's Office periodically releases Technical Bulletins to offer guidance to the government entities it serves. All bulletins since 1981 are compiled in one file, All Bulletins.pdf, for easy searching. Bulletins are occasionally updated, so some previously issued bulletins have been removed. For an explanation of the changes, see the Bulletins Spreadsheet.xlsx.

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

This bulletin provides general accounting guidance and common examples of the use of tax-increment financing.

Status File Issued
Active 2010-003.pdf July 2010

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

Status File Removed
Inactive This bulletin is updated annually and has been superseded by Bulletin 2011-001. March 2011

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 (ORC) §117.28.

Status File Issued
Active 2010-001.pdf March 2010
* Some removal dates are not available for previous years.

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