Search Technical Bulletins

2013 Technical Bulletins


2013-001 Estimating Historical Costs of Capital Assets using the Consumer Price Index

The Estimated Consumer Price Index Bulletin Political used by subdivisions for reporting capital assets in accordance with GAAP is now available. Please contact LGS if you have any questions.


2013-002 Allocation of Township Trustee and Fiscal Officer Salaries

This bulletin clarifies township fiscal officer and trustee compensation allocation requirements.


2013-003 Political Party Checkoff Funds

This bulletin clarifies legal and auditing requirements of political “checkoff funds” under Ohio Rev. Code § 3517.18.


2013-004 Accounting for the New Arson Offender Registration Fee

This bulletin provides accounting guidance for the collection and quarterly distribution of the Arson Offender Registry fees to the Attorney General’s Office.


2013-005 OHSAA Tournament Money

This communication provides accounting guidance and serves as the authorization Ohio Revised Code 5705.12 requires to establish an agency fund for school districts to account for Ohio High School Athletic Association (OHSAA) tournament monies.


2013-006 Proposed OMB Revisions to Circular A-133, Other Grants Management Requirements, and SF-SAC Data Collection Form

This bulletin describes the US Office of Management and Budget's (OMB) proposed changes issued in the Proposed OMB Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards.


2013-007 Bureau of Workers’ Compensation (BWC) Rebate

Revised 08/26/13 The Auditor of State's office prepared this bulletin to provide guidance for Ohio’s local governments receiving BWC rebates.


2013-008 New Federal Audit Clearinghouse (FAC) Internet Data Entry System

The Federal Audit Clearinghouse (FAC) is launching a new Internet Data Entry System (IDES) on or before November 13, 2013. The new IDES will change how the FAC processes Data Collection Form submissions for OMB Circular A-133 Single Audits. This Bulletin describes the significant changes to this system for auditees and their auditors.