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2026 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 Bulletins are updated as needed, and outdated or superseded bulletins may be removed.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 (opens in a new tab)
2026-001 Estimating Historical Costs of Capital Assets Using the Consumer Price Index (CPI)
The annual Consumer Price Index (CPI) bulletin is provided for political subdivisions that report in accordance with Generally Accepted Accounting Principles and may need this bulletin to calculate the historical cost of a capital asset.
| Status | File | Issued |
|---|---|---|
| Active | 2026-001.pdf (opens in a new tab) | Jan 2026 |
2026-002 State Fiscal Year 2027 Hourly Billing Rates and Allocation of Audit Costs
This bulletin is issued pursuant to Ohio Revised Code (ORC) § 117.13, which states “the auditor of state shall determine and publish annually rates to be charged to state agencies and local public offices for recovering the costs of audits of local public offices”. This bulletin supersedes Auditor of State (AOS) Bulletin 2025-006.
This bulletin provides the hourly billing rates for State Fiscal Year (SFY) 2027, effective July 12, 2026.
| Status | File | Issued |
|---|---|---|
| Active | 2026-002.pdf (opens in a new tab) | May 2026 |
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