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Indiana State Board of Accounts

SBOA > Units We Audit > Special Districts Special Districts

Director Contacts:

Susan Gordon
(317) 232-2513

Todd Caldwell
(317) 232-2513

Manuals and Bulletins:


There are various entities broadly categorized as Special Districts. The categories include Soil and Water Districts, Conservancy Districts, Solid Waste Management Districts, Regional Districts, Fire Protection Districts, Public Transportation Corporations, Port Authorities, Area Library Service Authorities, Airport Authorities, Flood Control Districts, Military Reuse Authorities, Regional Planning Commissions and Redevelopment Authorities. The special districts director performs numerous functions and duties regarding these units of government. The director has the responsibility to provide technical assistance for the audits of these utilities; communicate new accounting principles adopted by the various standard-setting bodies; and communicate any new legislation enacted by the Indiana General Assembly.

Special Districts Manual

An Accounting for Uniform Compliance Guidelines Manual for Special Districts is updated and revised periodically.  The manual and revisions are available to all special districts officials.  The manual is also available to each field examiner for assistance in auditing special districts.  The manual contains accounting requirements, forms, and uniform compliance guidelines.

Telephone Calls, E-mail, and Correspondence

A primary duty of the Director for Special Districts is receiving telephone calls, e-mails, and responding to correspondence on behalf of the State Examiner.  Numerous telephone calls, e-mails, and correspondence are received from special district officials, State Board of Accounts audit staff, and the general public. Utilization is made of our extensive file of past Attorney General opinions and court decisions accumulated over a hundred years of State Board of Accounts experience and activity.  In responding to correspondence on behalf of the State Examiner, the Director assists the board in formulating audit positions in his area.

The Director works closely with all State Board of Accounts personnel to keep them informed on the latest legislation, both state and federal, and any other current developments relative to auditing and accounting procedures for special districts.

Other Correspondence

During the course of the year, various types of information, including current late-breaking developments of interest due to new legislation, new court decisions, new Attorney General opinions, new audit positions of the State Board of Accounts, or State Examiner Directives, could be furnished in a timely manner, via memoranda, to the special district officials and State Board of Accounts professional staff.

Other Duties of Directors

The Directors are frequently requested to represent the State Examiner at various meetings including, but not limited to, those of legislative committees, study commissions, and local associations.