The Auditor of State's Office periodically releases Technical Bulletins to offer guidance to the government entities it serves. All bulletins since 1981 are compiled in one file, All Bulletins.pdf, for easy searching. Bulletins are occasionally updated, so some previously issued bulletins have been removed.
For an explanation of the changes, see the Bulletins Spreadsheet.xlsx.
2025-005 Updated USAS Manual to be Published May 2025
This bulletin announces that the updated Uniform School Accounting System (USAS) Manual is in its final stages of review and is scheduled for release in early May 2025.
| Status | File | Issued |
| Active | 2025-005.pdf | Apr 2025 |
2025-004 Governmental Accounting Standards Board Statement No. 101, Compensated Absences
This bulletin provides an overview of GASB Statement No. 101, Compensated Absences, which updates the recognition and measurement guidance for compensated absences under a unified model. GASB 101 is effective for financial statements for periods beginning after Dec. 15, 2023.
| Status | File | Issued |
| Active | 2025-004.pdf | Apr 2025 |
2025-003 Cannabis Revenue
The purpose of this bulletin is to provide accounting guidance for cannabis revenue received by townships and municipal corporations.
| Status | File | Issued |
| Active | 2025-003.pdf | Feb 2025 |
2025-002 Estimating Historical Costs of Capital Assets Using the Consumer Price Index (CPI)
The annual Consumer Price Index (CPI) bulletin is now available. Political subdivisions reporting in accordance with Generally Accepted Accounting Principles may need this bulletin to calculate the historical cost of a capital asset.
| Status | File | Issued |
| Active | 2025-002.pdf | Feb 2025 |
2025-001 U.S. Department of Education Related Party Disclosure Requirement
In October 2023, the U.S. Department of Education (ED) amended 34 CFR Part 668 Student Assistance General Provisions, which establishes general rules that apply to all institutions of higher education (institutions) that participate in financial assistance programs authorized under Title IV of the Higher Education Act.
This Bulletin discusses expanded party disclosure requirements, which exceed what is required under U.S. Generally Accepted Accounting Principles to include all related parties and a level of detail that would enable ED to readily identify the related party.
| Status | File | Issued |
| Active | 2025-001.pdf | Jan 2025 |
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