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Indiana State Board of Accounts

Indiana State Board of Accounts

Mission Statement

We are dedicated to providing the citizens of the State of Indiana with complete confidence in the integrity and financial accountability of state and local government.

The Board Members are:

  • Paul Joyce, CPA, State Examiner
  • Mike Bozymski, CPA, Deputy State Examiner
  • Tammy White, CPA, Deputy State Examiner

Accounting and Uniform Compliance Guidelines Manuals Updated

We have updated portions of the following Accounting and Uniform Compliance Guidelines Manuals:

  • City/Town
  • County
  • County Auditor
  • County Clerk
  • County Public Drainage Funds
  • County Recorder
  • County Treasurer
  • Library
  • School
  • Special Districts
  • Township

In each of these Manuals, we have eliminated the following chapters (chapter numbers varied by manual):

  • Prescribed Forms, Taxes, and General Information
  • Computer Systems
  • Public Proceedings and Public Records
  • Conflict of Interest
  • Compensation and Benefits
  • Deposit and Investment of Funds
  • Public Purchases, Purchase of Land or Structures and Inventory of Fixed Assets
  • Public Works Law
  • Leases
  • Disposal of Real or Personal Property

Most of these chapters were intended as an easy topical reference to the authoritative source and consisted of repeating applicable statues. To ensure more timely updates, we are bolstering the Indiana Code section links on each of the governmental units’ page to include statutory links for these important topical issues.

Those portions of these chapters that were instructional and/or provided our audit position were moved by topic to the chapter entitled Prescribed Forms, Taxes, General Information, Local Policies, and Deposits and Investments. This is a generally applicable chapter and will now be Chapter 1 in all the aforementioned manuals with guidelines specific to a unit provided in the chapters that follow.

As stated before, only those chapters indicated have been updated. The upper right hand corner of every page will have the year in which that chapter was updated to prevent confusion of when the latest update of a particular chapter has occurred.

A new topical manual for Information Technology entitled the Accounting and Uniform Compliance Guidelines Manual for Information Technology has been developed and is applicable to all units. It is considered a companion manual to the Uniform Internal Control Standards for Indiana Political Subdivisions manual.

Special Reports

Pursuant to Indiana Code 3-12-10-8, we have recently conducted two election recounts. We have released the following reports in conjunction with the recounts:

Frequency of Examinations

Indiana Code 5-11-1-25 provides the criteria the SBOA is to use in determining the examination frequency of entities.

Examinations are completed annually (biennially for a school corporation) if one or more of the following apply:

  1. If the entity is subject to an annual federal audit;
    1. A federal audit is required if the amount of federal expenditures exceeds:
    1. $750,000 for an audit period that begins after December 26, 2014; or
    2. $500,000 for an audit period that begins before December 26, 2014.
  2. Due to continuing disclosure requirements; or
  3. As a condition of a public bond issuance.

The entity must provide notice to the State Examiner not later than 60 days after the close of the entity’s fiscal year that it is required to have an annual audit under these circumstances.

An audit of the State is completed annually. Historically, approximately 92% of schools, 84% of counties, 56% of cities, and 27% of towns meet these criteria.

If the above criteria are not applicable to an entity, then the SBOA uses a risk based approached to determine the frequency of examinations. These risk based factors include (but are not limited to):

  1. Election or Appointment of new fiscal officer or key employees
  2. Timeliness and accuracy of Annual Financial Report (AFR) (required by IC 5-11-1-4)
  3. Results of prior examinations
  4. Risk Assessment questionnaire they complete within their AFR
  5. Information presented to SBOA by outside sources (staff, citizens, vendors, etc.)

Regardless of the results of the risk based assessment, examinations are completed at least once every four years.

Internal Control Standards

Pursuant to Indiana Code 5-11-1-27(e), we have developed the Uniform Internal Control Standards for Indiana Political Subdivisions manual, which contains the acceptable minimum level of internal control standards.

Pursuant to Indiana Code 5-11-1-27(g), after June 30, 2016 all Indiana political subdivisions must have their own local policy regarding Internal Controls and ensure that personnel receive training on Internal Controls.

The Uniform Internal Control Standards for Indiana Political Subdivisions can be found by clicking here. This page also includes approved training materials for political subdivisions.

Aaron's Law

In April of 2015, Senate Bill 406, also known as Aaron's Law, went into effect allowing lay persons (the general public) to administer naloxone to a friend or family person who is experiencing an opioid overdose. A person may obtain a prescription for naloxone from their family physician and get it filled a their local pharmacy. Please click below for more information: