IPA Correspondence

The following documents are records of news, updates, and communication sent from the Auditor of State's Office to Independent Public Accountant firms.

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These records are available for two years from the month they were sent. Anything older can be requested via email at IPACorrespondence

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Date Title
12/01/25 2025 OMB Compliance Supplement Update
11/21/25 2026 Ohio Compliance Supplement
10/29/25 School Clarification — 2025 Ohio Compliance Supplement Section 4D-2 Qualifying Rider Guidance
10/07/25 2025 OMB Compliance Supplement
09/02/25 FY25 FTE Adj. #1
08/26/25 Office of the Ohio Treasurer of State (TOS) — Ohio Pooled Collateral System (OPCS)
06/04/25 Procedures performed by DITA for CFIS_OAKS, CFIS web, and WebRMS for calendar year 2024
05/29/25 Office of the Ohio Treasurer of State (TOS) — Ohio Pooled Collateral System (OPCS)
05/14/25 2025 Ohio Compliance Supplement Chapter 4
05/12/25 House Bill 257 — Virtual Meetings
05/05/25 County Property Tax Reduction Procedures
04/10/25 County Board of Election Procedures
03/04/25 2024 UAN SOC 1 Report
02/18/25 UAN Audit WorkBench
02/03/25 Agreed Upon Procedure Updates
01/24/25 Community School Updates
11/19/24 Updated 2025 Ohio Compliance Supplement
11/15/24 Updated Guidance: School Partnership and Consortium Activity
11/07/24 FY24 FTE Adj. #2
10/29/24 Compliance with Ohio Rev. Code 3313.482
10/22/24 U.S. Department of Education Single Audit Filing and Transmittal Language
09/23/24 Office of the Ohio Treasurer of State (TOS) — Ohio Pooled Collateral System (OPCS)
09/17/24 First Responder Initiative Reporting Requirements
09/16/24 Exit Conferences — Community Schools
09/05/24 FY24 FTE Adj. #1
08/13/24 Findings for Recovery — Policy Change to Issue to Exact Amount
07/02/24 Department of Education Interpretation: Date of Receipt of Auditor’s Report
07/01/24 Computer Controls for WebGAAP
07/01/24 Procedures Performed by DITA for CFIS_OAKS, CFIS web, and WebRMS for Calendar Year 2023
05/28/24 Ohio Pooled Collateral System (OPCS)
05/22/24 2024 Ohio Compliance Supplement Chapter 4
05/09/24 County Board of Election Procedures
05/07/24 Federal — Alternative Compliance Examination Submissions
04/24/24 County Property Tax Reduction Procedures
03/21/24 UAN SOC 1 Report
03/01/24 Food Service Management Company Update
02/21/24 AUP Updates & Basic Audit Expenditure Threshold Increase

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IPACorrespondence

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Correspondence records on this page are available for two years from the month they were sent. For older records, please submit a request.

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