Search Technical Bulletins

2020 Technical Bulletins

The Auditor of State's office periodically releases Technical Bulletins to offer guidance to the government entities it serves. All of these bulletins since 1977 are compiled in one file here for easy searching. Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed. For a thorough explanation of this, click on the Excel spreadsheet documenting these changes here.

2020-001 Fraud Hotline

Ohio Rev. Code §117.103 requires the Auditor of State to maintain a system for fraud reporting, including misuse of public money by any public official or office.

The system allows all Ohio citizens the opportunity to make anonymous complaints through a toll-free telephone number, the Auditor of State's website, a mobile app or the United States' mail. Additionally, all public offices, including community schools, must make their employees aware of the fraud-reporting system. Public offices also must provide information about the fraud reporting system to all new hires. All new employees must confirm that they received this information within thirty days after beginning employment.

Ohio Revised Code §117.103 requires the Auditor of State to confirm that public offices have so notified new employees. The attached bulletin includes guidance to public offices on these requirements.

Questions about this bulletin may be directed to the Auditor of State’s Special Investigations Unit at (800) 282-0370.

2020-002 Hourly Audit Rates and Allocation of Audit Costs

Ohio Revised Code (ORC) 117.13 governs how the Auditor of State’s Office charges both direct and indirect costs for audits. For local governments, these costs are offset by resources available in the Local Government Audit Support Fund.

State government rates shall take into consideration federal cost recovery guidelines. The Auditor of State's Office charges local and state entities an hourly rate for audit services in order to recover costs.

Prior to House Bill 166 of the 133rd General Assembly, these rates were established by rule, but recent amendments to ORC 117.13 removed the rulemaking authority and stated the Auditor shall determine and publish annually the rates to be charged to state agencies and local public offices.

This bulletin describes the audit rates in effect for state fiscal year 2020 as well as provides guidance on how to allocate audit costs to funds other than the general fund, where permissible.