Reference Materials
The Auditor of State's Office offers local governments and IPA firms a full range of professional consulting, accounting, and financial reporting resources.
Client Reference Material(s)
General Inquiries
For questions contact the relevant division listed below, or fill out the
General Inquiry Form
Local Government Services (LGS)
Local Government Services
800-345-2519
Contact LGS Form
Independent Public Accountants (IPA)
Uniform Accounting Network (UAN)
IPA Firms can check the status of UAN Filing Status.
UAN Training: Watch the Audit Workbench Software Webinar
Reference Materials Quick Links
GASB 84
GASB FAQs
Ohio Compliance Manuals
Library FAQs and Program Codes
Other Accounting FAQs
Financial Statement Shells & Footnotes
Single Audit Practice Aids & Report Shells
Federal Award Compliance Control Records (FACCR)
Agreed-Upon Procedure Shells
Audit Report Shells
Additional Audit Guidance
Ohio Laws & Rules
Publications & Manuals