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Manuals and Bulletins:
There are 941 municipally owned utilities (379 water, 431 wastewater, 74 electric, 25 storm water, 18 gas, and 14 other utilities) in Indiana. The State Board of Accounts audits these utilities in conjunction with the audits of the respective cities and towns. The city and town supervisor and the utility and special districts supervisor work together to perform numerous functions and duties regarding these units of government. These supervisors have 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.
Public Officials Training and Meetings
The following meetings and workshops are conducted throughout the State to inform and train public officials and employees of utilities.
Cities and Towns Manual
The Accounting and Uniform Compliance Manual for Cities and Towns, updated and revised each year, includes information relative to municipal utilities. The manual and revisions are furnished to all city controllers, city clerks and city and town clerk-treasurers. The manual is also furnished to each field examiner for assistance in auditing cities and towns. The manual contains accounting requirements, forms and uniform compliance guidelines.
Cities and Towns Bulletins
In March, June, September and December of each year, a Cities and Towns Bulletin is prepared and circulated to all city controllers, city clerks, city and town clerk-treasurers and State Board of Accounts professional staff. The bulletin contains articles of current interest deemed beneficial to the officials in the conduct of their duties, including those duties relative to municipal utilities. Each year a legal digest is included listing those newly enacted statutes that pertain to cities and towns and their utilities. The bulletins are kept on a ten-year cycle. Old articles are reviewed each year and either repeated, revised or deleted. The index is revised at the close of each year to include new articles and to delete outdated articles.