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2004 Technical Bulletins
The Auditor of State's Office periodically releases Technical Bulletins to offer guidance to the government entities it serves. All bulletins since 1981 are compiled in one file, All Bulletins.pdf, for easy searching. Bulletins are occasionally updated, so some previously issued bulletins have been removed.
For an explanation of the changes, see the Bulletins Spreadsheet.xlsx.
2004-010 Check Clearing for the 21st Century Act
This Bulletin discusses key provisions of the federal “Check Clearing for the 21st Century Act” (Check 21), which affects all units of government that use the banking system. This Bulletin also addresses protestation rights under the new law and control procedures that should be implemented due to changes caused by Check 21.
| Status | File | Issued |
| Active | 2004-010.pdf | Nov 2004 |
2004-009 Mandatory New Community School Footnote Disclosure for Management Companies
| Status | File | Revised |
| Active | 2004-009.pdf | Feb 2016 |
2004-008 Audits of Governmental Insurance Pools
| Status | File | Issued |
| Active | 2004-008.pdf | Aug 2004 |
2004-007 Law Library Associations
| Status | File | Removed |
| Inactive | This bulletin has been removed. For details see the Bulletins Spreadsheet (xlsx). | * |
2004-006 Unresolved Findings for Recovery Database
This bulletin clarifies and limits how ORC § 9.24 applies, incorporating Attorney General Opinion 2004-014 and Senate Bill 189 to define what counts as a contract, which funds and entities are covered, which findings apply, and what exemptions exist, and it updates how agencies should use the Findings for Recovery database for compliance. See Bulletin 2003-009 for the original requirements of ORC § 9.24 and the initial implementation of the Findings for Recovery database.
| Status | File | Issued |
| Active | 2004-006.pdf | Jun 2004 |
2004-005 Auditing and Reporting for Community Based Correctional Facilities
| Status | File | Revised |
| Active | 2004-005.pdf | Apr 2021 |
2004-004 Lessened Restrictions on Using the Auditor of State’s Opinions
| Status | File | Removed |
| Inactive | This bulletin has been removed. | * |
2004-003 Concealed Handgun License Issuance Expense Fund
| Status | File | Issued |
| Active | 2004-003.pdf | Apr 2004 |
2004-002 Expenditure of Public Funds for a Proper Public Purpose
| Status | File | Issued |
| Active | 2004-002.pdf | Feb 2004 |
2004-001 Auditor of State’s Position on GASB 39 – Determining “Significance” and “Safe Harbor”
| Status | File | Revised |
| Active | 2004-001.pdf | Jan 2022 |
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