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2008 Technical Bulletins

The Auditor of State’s Office periodically issues Technical Bulletins to provide guidance to the government entities it serves. Bulletins are updated as needed, and outdated or superseded bulletins may be removed.

All references to OCS refer to the Ohio Compliance Supplement

2008-009 On-Line Data Collection Form Procedures

Status File Removed
Inactive This bulletin is obsolete and has been removed. See fac.gov *

2008-008 Ohio Revised Code 117.43 (B) – Contract Procedures

Status File Removed
Inactive This bulletin has been superseded by Bulletin 2012-001. Jan 2024

2008-007 Bridges on the State Highway System within a Municipal Corporation (Correction to AOS Bulletin 2008-005)

This bulletin was originally issued to correct Bulletin 2008-005; however, updates have since been incorporated directly into the bulletin.

Status File Removed
Inactive This bulletin has been removed. See Bulletin 2008-005. Jan 2026

2008-006 Strict Liability

Status File Removed
Inactive This bulletin has been superseded by Bulletin 2010-001. *

2008-005 Bridges on the State Highway System within a Municipal Corporation

The purpose of this Bulletin is to update guidance on the reporting of infrastructure by Ohio cities and counties based on recent changes in the Ohio Revised Code. Questions about this bulletin can be directed to your regional Auditor of State's office.

Status File Issued
Active 2008-005.pdf May 2008

2008-004 Ohio Attorney General Opinion 2008-007 Regarding Force Account Projects

Status File Removed
Inactive This bulletin has been removed. See OCS 2B-1. *

2008-003 Guidance for Science, Technology, Engineering and Mathematics (STEM) Schools

This bulletin provides guidance for STEM schools related to financial accounting, reporting, internal control, compliance, and audit requirements.

Status File Revised
Active 2008-003.pdf Nov 2018

2008-002 Estimating Historical Costs of Capital Assets using the Consumer Price Index

Status File Removed
Inactive This bulletin is updated annually and has been superseded by Bulletin 2009-006. 2009

2008-001 AOS Position on Annual Filing Requirements and Extensions

Status File Removed
Inactive This bulletin has been superseded by Bulletin 2015-007. *
* Some removal dates are not available for previous years.

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