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.
2012-010 Compensation of Elected Officials - Transition in Officeholder
This bulletin outlines the requirements for transition in officeholders regarding compensation for newly elected officials.
| Status | File | Issued |
| Active | 2012-010.pdf | Dec. 2012 |
2012-009 Sale of Intoxicating Beverages
This bulletin clarifies whether county and independent agricultural societies established pursuant to Ohio Revised Code (ORC) §1711.01, et seq., may authorize the sale of intoxicating beverages at events conducted by a society and receive revenue from the sales and whether a society may use public funds to purchase intoxicating beverages for resale. See also Bulletin 2014-002.
| Status | File | Issued |
| Active | 2012-009.pdf | Oct. 2012 |
2012-008 Casino Revenue
A 33 percent tax will be levied and collected by the State of Ohio on all gross casino revenue received by each casino operator of these four casino facilities. This bulletin describes how those taxes will be distributed and the accounting method to be used by local governments that receive the tax proceeds.
| Status | File | Issued |
| Active | 2012-008.pdf | Oct. 2012 |
2012-007 Eligibility of Entities for Reduced Auditor of State Audit Procedures
| Status | File | Removed |
| Inactive | This bulletin has been removed. For details see the Bulletins Spreadsheet (xlsx). | * |
2012-006 Regional Councils of Governments Reporting Requirements under HB 487
House Bill 487 requires regional councils of governments (COGs), created under Ohio Revised Code (ORC) Ch. 167, to notify the Auditor of State of their existence. AOS has created an online reporting portal for regional COGs to provide the needed information.
| Status | File | Issued |
| Active | 2012-006.pdf | Sept. 2012 |
2012-005 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| Inactive | This bulletin is updated annually and has been superseded by Bulletin 2013-001. | 2013 |
2012-004 County Land Reutilization Corporations
In response to several counties who have organized or are planning to organize County Land Reutilization Corporations (CLCR), this bulletin outlines the statement considerations and the annual reporting requirements for these entities.
| Status | File | Issued |
| Active | 2012-004.pdf | April 2012 |
2012-003 House Bill 66 – Fraud Hotline
| Status | File | Removed |
| Inactive | This bulletin has been superseded by Bulletin 2020-001. | * |
2012-002 Ohio Revised Code Section 117.43 (B) ‐ Contract Procedures
| Status | File | Removed |
| Inactive | This bulletin has been removed. For details see the Bulletins Spreadsheet (xlsx). | * |
2012-001 Ohio Revised Code 117.43(B) Contract Procedures
This bulletin provides state agencies with information regarding the authority and role of the Auditor of State in the procurement of auditing and accounting services by a state agency and to establish procedures for procuring these services.
| Status | File | Issued |
| Active | 2012-001 | Jan. 2012 |