The State of Ohio provides funding for capital projects to higher education institutions by issuing Higher Education Facilities Bonds. The debt and the associated interest expense are recorded on the financial records of the State of Ohio and do not appear on the records of individual institutions.
- Cost Allocation Plans for Interest Expense on Higher Education Facilities Bonds FY2015 (PDF)
- Cost Allocation Plans for Interest Expense on Higher Education Facilities Bonds FY2005 (PDF)
- Cost Allocation Plans for Interest Expense on Higher Education Facilities Bonds FY2006 (PDF)
- Cost Allocation Plans for Interest Expense on Higher Education Facilities Bonds FY2007 (PDF)
- Cost Allocation Plans for Interest Expense on Higher Education Facilities Bonds FY2008 (PDF)
Training Materials
Post Bond Issuance Compliance Training for Managers of State Bond-Funded Projects
