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2016 Technical Bulletins


2016-001 Compensation Increase Legislation pertaining to Nonjudical County Elected Officials, Judges and Boards of Elections Members (House Bill Number 64)

This bulletin outlines the various compensation increases for county elected officials set forth in House Bill 64. Also included in this Bulletin are discussions of three points relating to compensation increases that were reviewed in 2016 OAG 008 (hereinafter OAG 008). This opinion bears on issues relevant to changes in the compensation of elected officials which become effective during a current term in office.


2016-002 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 contains the consumer price index (CPI) for years ranging from 1935 to 2015 that may be used for such calculations.


2016-003 Credit Card Cash Withdrawals

This bulletin is intended to clarify that there is no authority under Ohio law to use a credit card, debit card, procurement card, payment card or fleet card to withdraw cash from a financial transaction device or automated teller machine (ATM), or to obtain cash (back) in a credit card transaction. NOTE: This bulletin has been superseded by Bulletin 2016-004, below.


2016-004 Credit Card Cash Withdrawals and
Credit Card Controls in General

The Auditor of State has released Bulletin 2016-004. This bulletin supersedes Bulletin 2016-003 and provides amended guidance to covered entities regarding credit card cash withdrawals and credit card internal controls in general.