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.
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 IC 5-11-13-1 and IC 5-14-3.8-7, the SBOA has implemented the Certified Report of Names, Addresses, Duties, and Compensation of Public Employees (Form 100R) on Gateway starting with the 100R due in January 2013.
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.
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