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. For any modifications that are requested by the SBOA, we will contact the submitter via email.
Please submit any questions you have related to this process to CAP@sboa.in.gov.
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
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.
If you have information regarding fraud at a local governmental unit, please let us know! Please use the form below to submit that information. Please be as detailed as possible. Boxes that are marked with an * are required fields. Please be aware, if you do not include an e-mail address, we can NOT contact you if we have any additional questions. If you have further supporting documentation you would like to submit to us, please include your e-mail address and let us know in the message below that you have further information you would like to submit and we will contact you to obtain that information.