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2012 Technical Bulletins


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.


2012-002 Ohio Revised Code 3314.023, 3314.02(E)(3), 3314.02(E)(4)

Changes to Ohio Revised Code sections governing the requirements for the monitoring, compliance, compensation and governing authority of sponsors of community schools.


2012-003 House Bill 66 – Fraud Hotline

House Bill 66 made changes to the AOS fraud hotline and requires public employers to notify their employees of the hotline. This bulletin explains those changes and also provides a model form that public employers can use to satisfy the requirements of House Bill 66.


2012-004 County Land Reutilization Corporations

In response to several counties who have 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.


2012-005 Estimating Historical Costs of Capital Assets using the Consumer Price Index

This bulletin lists the consumer price index (CPI) for years ranging from 1935 to 2011 and gives the formula to calculate the estimated the historical cost of a capital asset.


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 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.


2012-007 Eligibility of Entities for Reduced Auditor of State Audit Procedures

A lower-cost audit process is implemented for smaller entiities that have limited transactions and/or risk. This bulletin explains which entities and audits qualify for new options.


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.


2012-009 Sale of Intoxicating Beverages

This bulletin clarifies whether county and independent agricultural societies established pursuant to Ohio Rev. Code Section 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.


2012-010 Compensation of Elected Officials - Transition in Officeholder

This bulletin outlines the requirements for transition in officeholders regarding compensation for newly elected officials.