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 Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed.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

This bulletin has been superseded. Please see spreadsheet above for more information.


2020-003 GASB 84: Fiduciary Activities

GASB 84 includes guidance for identifying fiduciary activities for accounting and financial reporting purposes and how those activities should be reported.

The GASB issued an Implementation Guide to supplement the guidance found in GASB 84. The Guide is organized in a question-and-answer format.

The requirements of this Statement apply to all Ohio state and local governments that prepare GAAP (Generally Accepted Accounting Principles) Statements, including those with a GAAP reporting requirement per Ohio Admin. Code (OAC) §117-02-03(B). Some other governments may be subject to GAAP reporting requirements, such as through a debt covenant.

GASB 84 is effective for financial statements for periods beginning after December 15, 2018. Meaning, governments with a December 31 fiscal year end must apply it to their December 31, 2019, GAAP financial statements; school districts and other governments with a June 30 fiscal year-end must apply GASB 84 to their June 30, 2020, GAAP financial statements. Guidance from the implementation guide will also be effective at this time.

Any local governments that early implemented GASB 84 will also need to apply the guidance from the implementation guide.

If you have any questions regarding the information presented in the Bulletin, please contact Local Government Services at the Auditor of State’s Office at (800) 345-2519.

2020-004 Estimating Historical Costs of Capital Assets Using the Consumer Price Index

This is the annual Consumer Price Index (CPI) bulletin. 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 most recent CPI Index for each year and the formula to calculate historical cost.

If you have any questions regarding the information in this Bulletin, please contact the Local Government Services staff of the State Auditor’s Office at (800) 345-2519.

2020-005 Hourly Billing Rates and Allocation of Audit Costs

Ohio Revised Code (ORC) 117.13 governs how the Auditor of State’s (AOS) Office charges public offices for the costs of audit services. The total costs of audits, both direct and indirect, are to be recovered by the office by charging an hourly rate. For local governments, these costs are offset by resources available in the Local Government Audit Support Fund and the state General Revenue Fund. For state agencies, these costs take into consideration federal cost recovery guidelines and are offset by resources from the state General Revenue Fund.

For FY 2021 or until AOS publishes a subsequent bulletin, this bulletin prescribes audit, LGS, and intern billing rates for state and local governments. The bulletin also provides guidance on how to allocate audit costs to funds other than the General Fund. If you have any questions regarding the above information, please contact the Local Government Services staff of the State Auditor’s Office at (800) 345-2519 or (614) 466-4717.