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2014 Technical Bulletins


2014-001 Allocating Premiums from Local Government Bond and Note Sales

A number of Ohio public entities have inquired whether premiums they receive from their bond and note sales may be applied to project funds or must be applied to bond retirement funds. This bulletin explains how premiums received by public entities may be applied.


2014-002 Sale of Intoxicating Beverages

This is an update to Bulletin 2012-009 relating to when county and independent agricultural societies may authorize the sale of intoxicating beverages at events.


2014-003 Alcoholic Beverages Purchased for Resale at Public Events

This bulletin clarifies the Auditor of State’s policy regarding the use of public funds and alcoholic beverages.


2014-004 Telephone ("Tele") Town Hall Meetings

This bulletin offers guidance regarding the expenditure of public money to conduct telephone town hall meetings.


2014-005 Estimating Historical Costs of Capital Assets using the Consumer Price Index

Political subdivisions reporting in accordance with Generally Accepted Accounting Principles may have to calculate the historical cost of a capital asset. This bulletin provides the consumer price index (CPI) for years ranging from 1935 to 2013 that may be used for such calculations.