Additional Audit Guidance for Community Schools

These forms are intended to assist with auditing a community school.

Auditor of State Bulletins Specific to Community Schools

See all Technical Bulletins

Bulletin 2021-007 — Community School Compliance with Public Records & Open Meetings Laws

Bulletin 2021-002 — Community School Loans to Other Community Schools

Bulletin 2007-008 — Unauditable Community Schools

Bulletin 2004-009 — Mandatory New Community School Footnote Disclosure for Management Companies

Community School Training Documents

2025: Community School Training (pdf)

2024: Community School Training (pdf)

2023: Community School Training (pdf)

2022: Community School Training (pdf)

2021: Community School Training (pdf)

2017/11: Community School Overpayments/True-Up Webinar (for auditors) webinar | slides

2017/09: Community School Overpayment/True-Up Webinar (for schools) webinar | slides

See also the Training page

Community School Audit Procedures & Sample Footnotes

Correspondence to IPAs

Specific to Community Schools

09-02-2025: FY25 FTE Adj. #1 (pdf)

05-14-2025: 2025 Ohio Compliance Supplement Chapter 4 (pdf)

01-24-2025: Community School Updates (pdf)

11-07-2024: FY24 FTE Adj. #2 (pdf)

10-29-2024: Compliance with Ohio Rev. Code 3313.482 (pdf)

09-16-2024: Exit Conferences — Community Schools (pdf)

09-05-2024: FY24 FTE Adj. #1 (pdf)

05-22-2024: OCS Chapter 4 — Schools (pdf)

11-06-2023: FY23 School Updates: FTE Adj. #2 (docx)

09-05-2023: HB 33 Impacts on 2023 School Audits & 2023 OCS CCP edit (pdf)

08-31-2023: FY23 School Updates: FTE Adj. #1 (pdf)

07-24-2023: OCS Chapter 4 — Schools (pdf)

07-05-2023: Food Service Management Company Procedures (pdf)

07-06-2023: 2023 OCS — Blended Learning Clarification (pdf)

These records are available for two years from the month they were sent. For more details see the IPA Correspondence page

AOS Community School Resources

External Resources

Community School links from other sources