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2019 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 Bulletins are occasionally updated or superseded, so some previously issued bulletins have been removed.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.

2019-001 Compensation Increase Legislation pertaining to Nonjudicial State, County, and Township Elected Officials, and Boards of Elections Members (Senate Bill 296)

The County Commissioners Association of Ohio Advisory Bulletin 2019-02 outlines the various compensation increases for county elected officials set forth in Senate Bill 296, which was passed by the General Assembly as a public benefits bill and took effect Dec. 27, 2018. Questions about this bulletin may be directed to Cheryl Subler, CCAI Senior Policy Analyst, at or at CCAO’s toll free number 1-888-757-1904, or to the Auditor of State’s Legal Division at or at (614) 752-8683.

2019-02 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 includes the Consumer Price Index to aid in calculating estimated historical costs of assets. 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.