Current Official Bulletins

The Auditor of State's office periodically releases Technical Bulletins to offer guidance to the government entities it serves. All bulletins since 1977 are compiled in one file, All Bulletins.pdf, for easy searching.

Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed. For a thorough explanation see the Bulletins 1977 to Current.xlsx spreadsheet for a list of changes.

2024 Technical Bulletins

2024-004 State Fiscal Year 2025 Hourly Billing Rates and Allocation of Audit Costs

This bulletin is issued pursuant to Ohio Revised Code (ORC) §117.13(C)(4), which states, “The auditor of state shall determine and publish annually rates to be charged to local public offices for recovering the costs of audits of local public offices.” This bulletin supersedes Auditor of State Bulletin 2023-003; however, the local government Audit Rates, LGS Rates, and LGS Billing Tiers remain the same.

If you have questions regarding this Bulletin, contact the Local Government Services staff of the Auditor of State's Office at 800-345-2519 or 614-466-4717, or send an email to ContactLGS@ohioauditor.gov.

2024-003 Payment Re-Direct and Business Email Compromise Schemes

Ohio governments are increasingly falling victim to cybercrimes in the form of payment “re-direct” and business email compromise schemes. A year ago, the Auditor of State issued an Advisory alerting Ohio governments to an increase in cybercrime and providing guidance on what to look for and how to prevent attacks. We are issuing this bulletin in response to continuing reports of cybercrime activity. This bulletin will set clear standards and expectations for Ohio governments and public employees regarding the handling of requests for payment re-directs.

2024-002 Clarifying When Governmental Entities Are Permitted to Assume Debt in the Form of Standard Installment Loans from Private Financial Institutions

The purpose of this bulletin is to clarify when governmental entities are permitted to assume debt in the form of standard installment loans from private financial institutions.

If you have questions regarding this Bulletin, contact the AOS Center for Audit Excellence at 800-282-0370.

2024-001 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.

If you have questions regarding this Bulletin, contact the Local Government Services staff of the Auditor of State's Office at 800-345-2519 or send an email to
contactLGS@ohioauditor.gov.