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2009 Technical Bulletins


2009-001 Convention and Visitors Bureau

This bulletin is obsolete. See the spreadsheet at the top of the Official Bulletins page for more information.


2009-002 Reporting Federal Student Loans – Adult Education

This bulletin explains how schools receiving federal loans through the Federal Direct Student Loans (Direct Loan) Program (CFDA #84.268) should (1) report these loans on their Federal Awards Expenditures Schedules, (2) account for them, and (3) report them in GAAP financial statements.


2009-003 House Bill 458 – Changes to Dependent Health Care Coverage and to R.C. 5705.05 & R.C. 5705.06

This bulletin has been removed. See the spreadsheet at the top of the Official Bulletins page for more information.


2009-004 Audit and Financial Reporting Requirements for Joint Economic Development Districts

This bulletin describes communications required by the AOS for Joint Economic Development Districts (JEDD), as well as certain JEDD activity financial reporting considerations.


2009-005 American Recovery and Reinvestment Act (ARRA) – Federal Stimulus Funds

This bulletin is obsolete. See the spreadsheet at the top of the Official Bulletins page for more information.


2009-006 Estimating Historical Costs of Capital Assets using the Consumer Price Index

This bulletin is updated annually. See the spreadsheet at the top of the Official Bulletins page for more information.


2009-007 American Recovery and Reinvestment Act (ARRA) – Federal Stimulus Funds – An Amendment to Bulletin 2009-005 and Additional Information on ARRA Requirements

This bulletin is obsolete. See the spreadsheet at the top of the Official Bulletins page for more information.


2009-008 American Recovery and Reinvestment Act (ARRA) – Federal Stimulus Funds Provided under the Workforce Investment Act – A Supplement to Bulletins 2009-005 and 2009-007

This bulletin is obsolete. See the spreadsheet at the top of the Official Bulletins page for more information.


2009-009 Law Libraries: Implementing HB 420

This bulletin is obsolete. See the spreadsheet at the top of the Official Bulletins page for more information.


2009-010 School Anti-harassment Policy

This bulletin has been removed. See the spreadsheet at the top of the Official Bulletins page for more information.


2009-011 Allocating Audit Costs

This bulletin has been removed. See the spreadsheet at the top of the Official Bulletins page for more information.


2009-012 New AOS Policy: Agreed Upon Procedures for Small Government Audit Clients

This bulletin has been superseded. See the spreadsheet at the top of the Official Bulletins page for more information.


2009-013 Electronic Filing of Audit Reports

This bulletin has been superseded. See the spreadsheet at the top of the Official Bulletins page for more information.