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Regulatory guidance outlining disclosure requirements and presentation considerations for annual financial statement footnotes of Ohio park districts prepared on the AOS Regulatory Basis.
Issuing body:
Auditor of State (AOS)
Applicable entity type:
Park Districts
Jurisdiction:
State of Ohio, United States
Document type:
Regulatory guidance and disclosure framework
Subject:
Annual footnotes to financial statements on the AOS Regulatory Basis
Accounting standards referenced:
GASB Codification 2300; GASB 14/39/61; GASB 102
Intended users:
Park District management and financial statement preparers
Effective update:
December 2025
Content scope:
Reporting entity definition, component units, risk disclosures, COVID-19 note guidance, legal settlement disclosures
Basis of accounting:
AOS Regulatory Basis
Regulatory references:
GASB Codification 2100 and 2600; GASB 102 FAQs
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The product description is provided for reference. Actual content and formatting may differ slightly.
Year:
2006
Note:
Region / city
Topic:
Corporate law, Judicial decisions
Document type:
Editorial
Year:
2025
Region / City:
Ohio, United States
Subject:
Financial reporting for solid waste management
Document Type:
Footnote template for financial statements
Organization:
Solid Waste District
Author:
AOS (Auditor of State)
Target Audience:
District financial officers and auditors
Regulatory Basis:
AOS Regulatory Basis
Revision Date:
December 2025
Reference Standards:
GASB Codification 2300, GASB 102
Year:
2025
Organization:
Water and Sewer District, ABC County
Document Type:
Financial Statement Footnote Template
Regulatory Basis:
AOS Regulatory Basis
Governing Law:
Constitution and laws of the State of Ohio
Intended Audience:
District financial officers and auditors
Revision Date:
December 2025
Notes Included:
Reporting Entity, Joint Ventures, Jointly Governed Organizations, Public Entity Risk Pools, COVID-19 Related Note, Certain Risk Disclosures
Reference Standards:
GASB Codification 2300, GASB 102
Geographic Scope:
ABC County, Ohio
Document Purpose:
Guidance for preparing annual financial statement footnotes under regulatory requirements
Year:
Not specified
Region / City:
Not specified
Topic:
Data analysis, probability, and statistics
Document Type:
Educational curriculum
Organization / Institution:
Not specified
Author:
Not specified
Target Audience:
Students
Period of validity:
Not specified
Approval Date:
Not specified
Modification Date:
Not specified
Contextual description:
Educational curriculum on statistical methods and data analysis techniques for students, covering various topics like data distribution, probability, and financial mathematics.
Year:
2026
Region / city:
Not specified
Subject:
Chemistry
Document type:
Educational curriculum
Author:
Not specified
Target audience:
Students
Period of validity:
Not specified
Approval date:
Not specified
Date of changes:
Not specified
Year:
2021
Region / City:
Noordwijk, The Netherlands
Topic:
Space Engineering
Document Type:
Adoption Notice
Organization / Institution:
European Space Agency (ESA)
Author:
ECSS Space Communications Working Group
Target Audience:
Space missions and projects requiring space data link protocols
Validity Period:
Not specified
Approval Date:
March 2021
Modification Date:
March 2021
Year:
2025
Region / City:
Ohio, United States
Subject:
Financial reporting for solid waste management
Document Type:
Footnote template for financial statements
Organization:
Solid Waste District
Author:
AOS (Auditor of State)
Target Audience:
District financial officers and auditors
Regulatory Basis:
AOS Regulatory Basis
Revision Date:
December 2025
Reference Standards:
GASB Codification 2300, GASB 102
Year:
2025
Organization:
Water and Sewer District, ABC County
Document Type:
Financial Statement Footnote Template
Regulatory Basis:
AOS Regulatory Basis
Governing Law:
Constitution and laws of the State of Ohio
Intended Audience:
District financial officers and auditors
Revision Date:
December 2025
Notes Included:
Reporting Entity, Joint Ventures, Jointly Governed Organizations, Public Entity Risk Pools, COVID-19 Related Note, Certain Risk Disclosures
Reference Standards:
GASB Codification 2300, GASB 102
Geographic Scope:
ABC County, Ohio
Document Purpose:
Guidance for preparing annual financial statement footnotes under regulatory requirements
Year:
2023
Region / City:
United States
Subject:
Insulated concrete panel system
Document Type:
Technical specification
Organization / Institution:
HercuWall
Author:
Not specified
Target Audience:
Design professionals, construction engineers, contractors
Effective Period:
Not specified
Approval Date:
Not specified
Amendment Date:
Not specified
Year:
2021
Note:
Region / City
Topic:
Shell Programming, File Manipulations, Matrix Operations
Document Type:
Educational Assignment
Target Audience:
Students enrolled in ECE 1111 course
Period of Use:
Semester 2021
Year:
2023
Region / City:
London
Topic:
Structural Analysis, Engineering, Composite Materials
Document Type:
Research Report
Organization / Institution:
Imperial College London
Author:
Imperial Eco-Marathon Team
Target Audience:
Engineers, Researchers, Students in Engineering
Period of Validity:
Not specified
Approval Date:
Not specified
Modification Date:
Not specified
Note:
Year
Year:
2013
Region / City:
Flagstaff, AZ
Theme:
Sustainable Transportation, Vehicle Design
Document Type:
Concept Design Report
Organization / Institution:
Northern Arizona University, Department of Mechanical Engineering
Author:
Jericho Alves, Benjamin Kurtz, Moneer Al-Jawad, Daniel Chief
Target Audience:
Engineering students, researchers, competition participants
Duration:
Not specified
Approval Date:
Not specified
Modification Date:
Not specified
Year:
2017
Region / City:
Maryland
Topic:
Shell Record Layout, Workday Benefits
Document Type:
Technical Specifications
Institution:
Maryland Department of Budget and Management (DBM)
Author:
SPS (LL)
Target Audience:
Universities, MDOT, Judiciary, General Assembly of MD
Effective Period:
March 2017
Approval Date:
March 10, 2017
Amendment Date:
March 10, 2017
Document Type:
Public review draft
Circulation date:
18th September, 2023
Closing date:
17th November, 2023
Technical Committee:
EASC/TC 015 Oilseeds, edible fats and oils
Bureau:
Kenya Bureau of Standards
Author:
Director Standards Development and International Trade
Target Audience:
Public review participants
Date of Approval:
N/A
Date of Amendments:
N/A
Contact:
Mercy N. Ndirangu ([email protected]
Author:
Sagar Uttamrao Bankar
Co-Author:
Dr. Chetan Choudhary
Department:
Mechanical Department
Institution:
Sandip University, School of Engineering & Technology
Location:
Nashik, India
Document Type:
Academic Research Paper
Subject:
Pressure Vessel Design and Structural Analysis
Keywords:
Pressure vessel design & analysis, CATIA V5 R24, ANSYS Workbench, Welding
Standards Referenced:
ASME Section VIII Division 2
Reference Manual:
Pressure Vessel Design Manual, Third Edition, Dennis Moss
Software Used:
ANSYS Workbench, CATIA V5 R24
Analysis Type:
Finite Element Analysis (Static, Thermal, Dynamic)
Focus:
Effect of Shell Thickness and Nozzle Configuration on Stress Distribution
Application Field:
Mechanical Engineering, Chemical and Food Industry Equipment
Year:
2025
Region / City:
Ohio, United States
Subject:
Financial reporting for solid waste management
Document Type:
Footnote template for financial statements
Organization:
Solid Waste District
Author:
AOS (Auditor of State)
Target Audience:
District financial officers and auditors
Regulatory Basis:
AOS Regulatory Basis
Revision Date:
December 2025
Reference Standards:
GASB Codification 2300, GASB 102
Year:
2023
Course:
ECE 1111
Type:
Exam Instructions and Programming Problems
Topics:
Shell scripting, C programming, random number generation, file handling
Author:
Course Instructor
Target Audience:
Undergraduate students in Electrical and Computer Engineering
Environment:
Linux terminal, standard course directories
Assessment:
Points assigned per problem (50 each, total 100)
File Structure:
Directories p01, p02 for problems 1 and 2
Submission Requirements:
Code only using discussed concepts, no external advanced features
Year:
2011
Jurisdiction:
United States
Subject:
Voluntary grading of shell eggs
Document type:
Regulatory support statement
Agency:
United States Department of Agriculture (USDA)
Program:
Agricultural Marketing Service, Poultry Programs
Forms referenced:
PY-100, PY-157, PY-240P, PY-240S
Purpose:
Information collection for voluntary grading program
Audience:
Egg producers and USDA/State employees
Legal basis:
Agricultural Marketing Act of 1946, 7 U.S.C. 1621–1627
Program implementation:
Voluntary user fee-for-service system
Procedures covered:
Grading, licensing, inspection, plant surveys, compound approvals
Year:
2025
Organization:
Water and Sewer District, ABC County
Document Type:
Financial Statement Footnote Template
Regulatory Basis:
AOS Regulatory Basis
Governing Law:
Constitution and laws of the State of Ohio
Intended Audience:
District financial officers and auditors
Revision Date:
December 2025
Notes Included:
Reporting Entity, Joint Ventures, Jointly Governed Organizations, Public Entity Risk Pools, COVID-19 Related Note, Certain Risk Disclosures
Reference Standards:
GASB Codification 2300, GASB 102
Geographic Scope:
ABC County, Ohio
Document Purpose:
Guidance for preparing annual financial statement footnotes under regulatory requirements