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2015 Technical Bulletins


2015-001 Clarification of Eligibility Requirements presented in Auditor of State Bulletins 2009-012 and 2012-007 and Modifications to Eligibility Requirements for Reduced Services for Small Government Clients

This bulletin clarifies eligibility requirements presented in Auditor of State Bulletins 2009-012 and 2012-007 and detail the changes in the eligibility requirements for agreed-upon procedures (AUP) based on the passage of Ohio Revised Code Section 117.114. This law, which addressed certain AUP engagements, changed eligibility requirements for AUPs that are completed in lieu of financial audits.


2015-002 Effects of the Affordable Care Act (ACA) on Reimbursement of Health and Hospitalization Insurance Premiums, or Reimbursement for Medicare Parts B and D Premiums

AOS has monitored the impact of the Affordable Care Act (ACA) and researched relevant issues on the effects of the ACA on the reimbursement of health and hospitalization insurance premiums or reimbursement for Medicare premiums. While this Bulletin is provided to update Township officials on the status of the matter, it may be equally applicable to other entities that have similar reimbursement arrangements.


2015-003 Legislative Changes and Clarifications Regarding Force Account Projects (Sections 5517.02, 5517.021, 117.16, R.C.)

This bulletin explains force account changes implemented by House Bill 51 (130th General Assembly) effective July 1, 2013, and clarifies certain requirements for force account projects constructed by or in conjunction with the Ohio Department of Transportation (ODOT).


2015-004 Joint Interim Final Rule on Changes to Federal Programs and Single Audits – OMB’s New Uniform Guidance

The purpose of this Bulletin is to highlight the key changes to Federal programs and single audits, referred to in this bulletin as “Uniform Guidance.” Along with this Bulletin, entities and their auditors should also carefully read the full text of the Uniform Guidance as there are too many changes and details to fully describe in this Bulletin.

In addition, AOS has recorded a webinar on this topic and made it available to the public at https://ohioauditor.gov/trainings/default.html


2015-005 Estimating Historical Costs of Capital Assets Using the Consumer Price Index

Political subdivisions reporting in accordance with Generally Accepted Accounting Principles may have to calculate the historical cost of a capital asset. This Bulletin contains the consumer price index (CPI) for years ranging from 1935 to 2014 that may be used for such calculations.


2015-006 Governmental Accounting Standards Board Statement No. 68 – Accounting and Financial Reporting for Pensions

The purpose of this Bulletin is to highlight key components contained in GASB 68 that are applicable to all Ohio State and local governments with a GAAP reporting requirement. Entities and their auditors are responsible for understanding the requirements of the Statement and should read the full text of GASB 68 along with this Bulletin.


2015-007 Required Annual Financial Report Filing by Public Offices and Other Entities Required to File

The purpose of this Bulletin is to provide comprehensive guidance related to required annual financial report filings by public offices and other entities required to file.