The SBOA performs an annual audit of the State of Indiana, as required by IC 5-11-1-25. Annually, the SBOA audits the Comprehensive Annual Financial Report (CAFR) which is prepared by the Indiana Auditor of State. Additionally, the SBOA is required to annually audit state federal programs in compliance with the Office of Management and Budget (OMB) Circular A-133.
The SBOA conducts procedures on state agencies to supplement the audit procedures conducted for the annual State CAFR and A-133 audits, and to ensure proper compliance with the Accounting and Uniform Compliance Guidelines Manual for State and Quasi Agencies. The determination of which agencies will have procedures conducted, and the scope of those procedures, is based on a risk analysis conducted each year. In the past an individual report was released for each agency and can be found by searching the audit reports. Three Statewide Supplemental Compliance reports, one for each branch of government, will be issued for the first time in 2015 to increase transparency for prevalent issues.
The SBOA takes great pride in working with other state agencies to improve the overall accountability and efficiency of state government.
Effective July 1, 2017, IC 5-11-5-1.5 (House Bill 1031) went into effect that requires entities audited by the SBOA to submit a Corrective Action Plan for any noncompliance issues that have been repeated from prior reports.
We have created the following guidelines and FAQs in regards to this: 1031 Guidelines
If you need to submit a CAP, please click here.
CAP Template - This is a template of the CAP for your reference, but please remember, you have to submit it online via the link above.
Please submit any questions you have related to this process to CAP@sboa.in.gov.
Indiana Code 5-11-1-27(e) provides that through the compliance guidelines authorized under IC 5-11-1-24 the state board of accounts shall define the acceptable minimum level of internal control standards for internal control systems of political subdivisions, including the following: (1) Control Environment. (2) Risk Assessment. (3) Control Activities. (4) Information and Communication. (5) Monitoring.
In response, the SBOA developed the Uniform Internal Control Standards for Indiana Political Subdivisions manual, which contains the acceptable minimum level of internal control standards.
Generally Accepted Government Auditing Standards (the "Yellow Book") prohibits the SBOA from prescribing the actual internal control procedures to be used by a political subdivision. However, the manual provides examples and case studies to demonstrate implementation strategies.
Internal Control Policy and Required Certifications
After June 30, 2016 IC 5-11-1-27(g) provides that the legislative body of each political subdivision must adopt the minimum internal control standards as defined by SBOA. Additionally, the legislative body must ensure that personnel receive training concerning the internal control standards and procedures adopted by the political subdivision.
At the time of submission of the Annual Financial Report (AFR) through Gateway, the fiscal officer must certify that the minimum internal control standards have been adopted and that personnel who are not otherwise on leave status have received training regarding these standards and procedures. Instructions for filing will be found as part of the AFR submission.
Apart from the required certification to be filed by the fiscal officer in Gateway during the submission of the 2016 AFR due March 1, 2017(or August 29, 2017 for Schools)], a certification for each elected official, appointee, and employee that meets the definition of personnel in IC 5-11-1-27(c), should be signed as evidence for their individual training. A certification form is provided below and can also be found under the Appendix found in the Uniform Internal Control Standards for Indiana Political Subdivisions manual. These certifications are to be maintained by the political subdivision on-site.
Indiana Code 5-11-1-27(f) provides that the SBOA develop or designate approved personnel training materials concerning internal controls.
The SBOA has developed and is providing the following training materials on internal controls:
- Uniform Internal Control Standards for Indiana Political Subdivisions manual by the SBOA
- Live presentations by the SBOA at the annual called meetings and conferences around the state.
- The following Webinar:
The webinar can also be downloaded to your local computer by clicking here.
The SBOA has designated the following training materials on internal controls:
- Internal Control - Integrated Framework (2013) by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
- Guidance papers, principals, or frameworks on Governance and Operational Performance, Internal Controls, Enterprise Risk Management, or Fraud Deterrence by COSO.
- Standards for Internal Control in the Federal Government (the "Green Book") set forth by the Comptroller General of the United States.
In addition, the SBOA recognizes that political subdivisions may find appropriate internal control training materials on their own initiative. So, the following training materials may be designated:
- Materials identified and submitted by political subdivisions, which are approved by the SBOA and/or posted on the SBOA's website. Please contact Debbie Gibson at (317) 232-2512 for further information.
This is a form that our agency may provide to you at the beginning of (or before) an engagement. This form allows us to gain a better understanding of your internal control structure and helps us in the planning of our engagement. There are section on this form that may not be applicable to your unit.
Accounting and Financial Regulatory Reporting Manual
Internal Control Manual
Uniform Compliance Guidelines Manual
The SBOA has additional responsibilities for state agencies, quasi agencies, and commissions as outlined below:
- The State Lottery Commission is reviewed annually in accordance with IC 4-30-19-2
- The Indiana Economic Development Corporation is reviewed biennially in accordance with IC 5-28-3-2
- The Indiana Economic Development Foundation is reviewed annually in accordance with IC 5-28-5-13
- The Bureau of Motor Vehicles is reviewed annually in accordance with IC 9-16-5-1
- The State Museum and Historic Sites Corporation is reviewed annually in accordance with IC 4-37-2-4
- The Indiana State Museum Foundation is reviewed annually in accordance with IC 4-37-8-5
- The Ports of Indiana is reviewed annually in accordance with IC 8-10-1-22
- The Common School Funds are reviewed annually in accordance with IC 20-49-3-14
Per Statute, the Executive Officer is responsible for submitting the 100R by January 31 each year. The Executive Officer may delegate the submission to the Fiscal Officer. If you do not have a Gateway account, please complete the form here to request one.
If you would like to request access for someone else, please complete the Limited Delegation of Authority form.
If you have any questions, email our help desk at firstname.lastname@example.org.
Gateway 100R Resources
Please use the form below to let us know about the performance of our staff, both positives and negatives. Your submission is confidential and will be considered for the employee's annual evaluation. Thank you for taking the time to give us feedback on our staff! We strive to provide excellent customer service at all times!
Pursuant to IC 5-11-1-27(j), all political subdivisions are required to report to us all erroneous or irregular material variances, losses, shortages, or thefts of local funds or property. For the purposes of this IC section, material is defined by the State Examiner in State Examiner Directive 2015_6. Please use the following form to report this information to us. All fields are required.