FILE – In this Jan. 25, 2017, file photo, Ohio Auditor of State Dave Yost discusses a fiscal tool for cities and counties in Columbus, Ohio. Rollout of the Government Accounting Standards Board's reporting rules for economic development tax breaks has not been without hiccups, with the nonprofit board issuing an April 2017 clarification about tax increment financing, or TIF, districts. Columbus, Ohio, opted not to list TIFs in the city's 2016 financial report, a decision that appeared to comply with guidance issued by Yost. (AP Photo/Julie Carr Smyth, File)
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