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 Bulletins are updated as needed, and outdated or superseded bulletins may be removed.
2009-008 American Recovery and Reinvestment Act (ARRA) — Federal Stimulus Funds
Federal Stimulus Funds Provided under the Workforce Investment Act — A Supplement to Bulletins 2009-005 and 2009-007
Status
File
Removed
Inactive
This bulletin is obsolete and has been removed.
*
2009-007 American Recovery and Reinvestment Act (ARRA) — Federal Stimulus Funds
An Amendment to Bulletin 2009-005 and Additional Information on ARRA Requirements
Status
File
Removed
Inactive
This bulletin is obsolete and has been removed.
*
2009-006 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This bulletin is updated annually and has been superseded by Bulletin 2010-002.
Apr 2010
2009-005 American Recovery and Reinvestment Act (ARRA) — Federal Stimulus Funds
Status
File
Removed
Inactive
This bulletin is obsolete and has been removed.
*
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. Also, see Bulletin 2020-003.
2009-003 House Bill 458 — Changes to Dependent Health Care Coverage and to R.C. 5705.05 & R.C. 5705.06
Status
File
Removed
Inactive
This bulletin has been removed. See OCS 3-15.
*
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.