2025 Technical Bulletins

2025-014 Community School Training on Public Records and Open Meetings Laws

This Bulletin provides guidance on how the Auditor of State’s Office will assess compliance with the annual training requirements for community school officials and employees. It supersedes Technical Bulletin 2021-007 and reflects standards consistent with Attorney General Opinion > 2025-013.

This Bulletin also summarizes the standards the Auditor of State’s Office will apply to evaluate whether community school officials and employees have completed the required annual training on Ohio’s public records and open meetings laws, as set forth in Ohio Revised Code § 3314.037, § 149.43, and § 121.22.

Implementation Date: Compliance with this requirement will be audited beginning in Fiscal Year 2027 (i.e., periods starting July 1, 2026, and ending June 30, 2027). Early implementation by community schools is encouraged.

2025-013 Reimbursement of Sales Tax by Tax-Exempt Public Offices

This Bulletin will provide guidance to public offices that are exempt from the payment of Ohio’s retail sales tax about reimbursing their officials and/or employees when those individuals have made lawful expenditures on behalf of the public office using their own personal credit card or checking account.

2025-012 Ohio Ethics Commission Advisory Opinion 2025-02 Frequent Flyer Miles, Other Rewards or Discount Programs

In this Bulletin, the Auditor of State’s Office summarizes the Ohio Ethics Commission’s Advisory Opinion 2025-02.pdf, effective immediately, which revises guidance on the personal use of rewards or discount programs earned through official business. The opinion permits public officials and employees to use rewards such as frequent flyer miles or hotel points when earned under the same conditions available to the public, when no additional costs are incurred by the public office, and when the vendor is not chosen to obtain the rewards. The Commission also clarified that such use is not additional compensation, encouraged public offices to adopt policies, and overruled prior opinions 91-010 and 2003-INF-0224-1.

2025-011 Ohio Revised Code § 311.14 — Certificate of Transition by Outgoing Sheriff

This bulletin describes the obligations established by the Ohio Revised Code (ORC) § 311.14, effective September 30, 2025, which requires all outgoing county sheriffs (elected or appointed under ORC Chapter 311) to complete and submit the Auditor of State’s official Certificate of Transition before their final day in office.

Templates to help document an office transition are available on the Outgoing Officers page

2025-010 Amendment to Ohio Rev. Code § 9.03 — Eliminating Charter Entity Exemption from Restrictions on Public Funds Expenditure to Influence the Outcome of an Election

The purpose of this bulletin is to inform political subdivisions that Ohio Revised Code (ORC) § 9.03, effective September 30, 2025, prohibits the use of public funds to support or oppose candidates or the outcome of a bond or levy election. The law has been amended to clarify that charter municipalities and charter counties are now subject to the same restrictions as other political subdivisions when a levy or bond issue appears on the ballot.

2025-009 Amendment of Ohio Rev. Code § 3313.46 — Clarification of Competitive Bidding Requirements

This bulletin provides guidance on the statutory amendment to Ohio Revised Code (ORC) § 3313.46, effective September 30, 2025, which clarifies that competitive bidding applies to “any building or other property” for school districts and educational service centers (ESCs). School boards and ESCs are advised to review policies, consult legal counsel as needed, and ensure contracting practices comply with the clarified requirements.

2025-008 Process for Seeking Unclaimed Money for Public Offices

This bulletin provides guidance for local governments on handling unclaimed funds, which are considered public money held in trust for the public. Under Ohio Revised Code (ORC) § 169.01, local governments are responsible for identifying, reporting, and remitting unclaimed funds to the Department of Commerce, Division of Unclaimed Funds. The bulletin outlines the steps for claiming these funds and properly accounting for monies that have been recovered.

2025-007 Adoption of Cybersecurity Program

This bulletin provides guidance for local governments on cybersecurity requirements under ORC § 9.64 (House Bill 96). Subdivisions must establish standards to protect against cyber and ransomware threats, report any incidents to Ohio Homeland Security within seven days and the Auditor of State within 30 days. Counties and cities are required to adopt a cybersecurity program or policy by January 1, 2026, with all other entities required to do so by July 1, 2026.

2025-006 State Fiscal Year 2026 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 (AOS) Bulletin 2024-004.

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.

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.

2025-003 Cannabis Revenue

The purpose of this bulletin is to provide accounting guidance for cannabis revenue received by townships and municipal corporations.

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.

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.