We have a group of individuals, called Directors who work, on a daily basis, with local government officials. A primary duty of the directors is receiving phone calls, e-mails, and responding to correspondence on behalf of the State Examiner. Numerous telephone calls, e-mails, and correspondence are received from local government officials, SBOA staff, and the general public.
Directors also have the responsibility to write and update our manuals, bulletins, and best practices. Directors also frequently represent the State Examiner at various meetings and trainings around the state.
Each of our Directors have a general knowledge about each local governmental unit type in Indiana. These directors are also specialized by unit type. You can find the specialized Director for each unit type on those respective pages.
The SBOA spends a great deal of time with local government unit officials and the public on education. We regularly host or present at many conferences for local government unit officials. When more individualized questions and concerns arise we are available to help by phone or e-mail.
Please see your specific unit type page for a list of meetings at which our Directors will be presenting.
A Directive is a pronouncement by the SBOA that sets forth a policy or procedure that the SBOA will use to enforce a law or Uniform Compliance Guideline (UCG) to conduct audits, and to carry out its duties as set forth by the Indiana legislature. A Directive is based on the general authority of the SBOA to carry out its responsibilities under IC 5-11-1 and other laws, and may be a form of the UCGs authorized by IC 5-11-1-24. The SBOA has the authority to direct public officers in keeping the accounts of their offices, including the use of forms, records, and systems of accounting and reporting adopted by the SBOA. A person who refuses to follow a Directive is subject to a civil action for an infraction.
Pursuant to IC 5-11-1-24, the SBOA has established UCGs for each unit type (including some additional miscellaneous manuals) listed above. The manuals are updated periodically and are always available on our website. The manuals contain accounting requirements, forms, and UCGs. These manuals can be found on the pages of their respective unit type above.
Once each quarter, bulletins are put out for Charter Schools, Cities/Towns, Counties, Public Schools, and Townships. These bulletins contain articles of current interest deemed beneficial to the officials in the conduct of their duties. Each year a legal digest is included listing those newly enacted statutes that pertain to the respective unit types. The bulletins are kept on a ten-year cycle. Articles that are 10 years old are reviewed each year and either repeated, revised, or deleted. The index is revised at the close of each year to include new articles and delete outdated articles.
The Indiana Gateway for Government Units (Gateway) collects financial information from local officials directly through the web and in turn makes the data public as soon as possible after the collection phase has been completed, modernizing the way we collect and publish local government financial information.
Gateway was developed as a collaborative effort between many state agencies and the Indiana Business Research Center (IBRC) at the Kelley School of Business through the Information for Indiana (IFI) initiative.
Pursuant to IC 5-11-1-4(a), the SBOA implemented the new AFR system beginning in 2011 through Gateway.
Unaudited AFR data is available online for all to view. With this electronic data, user-friendly reports and interactive research tools will be placed online, increasing transparency and accessibility of local government financial information for the citizens and taxpayers of Indiana. Units of government and taxpayers will have tools to better understand the services local governments provide and the associated costs. With this resource, figures can be easily compared against other units, analyzed per capita, and put in the context of economic conditions. Financial data regarding receipts, disbursements, and balances have been added to the public data site for those units that have submitted their AFRs.
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.
Nongovernmental organizations (entities) receiving financial assistance from governmental sources in the form of grants, subsidies, or contributions are required by IC 5-11-1-4 to file an Entity Annual Report (Form E-1) with the SBOA within sixty days of the close of their fiscal year. Beginning in 2015, the E-1 is filed on Gateway.
Per IC 5-11-1-4(a), the SBOA implemented the new AFR system beginning in 2011 through Gateway. Starting in 2015, part of those requirements include this ECA risk report for school corporations to report information on their extra-curricular accounts.
The legal requirement for filing disclosures of conflict of interest can be found in IC 35-44.1-1-4. If you have any questions regarding this law or disclosure, you should contact your attorney for legal advice.
Persons required to file this disclosure with the SBOA can use the form available by clicking here. Once you have filled out the form, scan it as a PDF (preferred) or an image (allowed types include TIF, PNG, JPG, GIF) and upload on Gateway by clicking here.
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.