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
State and Quasi Agencies - Uniform Compliance Guidelines Manual
- Table of Contents
- Overview - General Guidelines
- Chapter 1 - Accounting Systems and Accounting Processes
- Chapter 2 - Internal Control
- Chapter 3 - Accounting for Budgets
- Chapter 4 - Accounting for Revenue
- Chapter 5 - Procurement
- Chapter 6 - Expenses Expenditures
- Chapter 7 - Federal Financial Assistance
- Chapter 8 - Capital Asset Accounting
- Chapter 9 - Payroll and Personnel Transactions
- Chapter 10 - Travel
- Chapter 11 - Public Records
- Chapter 12 - State Institutions
- Chapter 13 - Internal Services Funds
- Chapter 14 - Information Technology Controls
You can download all the manual chapters to your PC by clicking here. After downloading and installing, they will be located in the directory C:\SBOA\MANUAL\STATE
When Adobe Acrobat is open and you are viewing a specific PDF file, to search multiple files in one location you would navigate to “edit” on the toolbar and then select advanced search. You would then select “All PDF Documents in” and navigate to the location on your machine that contains the PDF files you would like to search.
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
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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.