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Contact Information

Lori Rogers Ricci Hofherr 
(317) 232-2512 (317) 232-2512


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Calendar of Duties

Combined Calendar of duties for County Auditors


MVH Directive 

On December 20, 2018, the State Examiner issued Directive 2018-2 regarding the accounting for distributions from the State Motor Vehicle Highway account and the statutory restriction that at least 50 percent be used on construction, reconstruction, or preservation of the local unit’s highway and streets. 

We also have provided definitions and examples of activities that would be considered during an audit as construction, reconstruction, or preservation and those that would be general unallocated costs or maintenance.  These definitions were compiled by a committee chaired by LTAP and will be what we will use for determining compliance with the restrictions on the use of MVH distributions. 


Overview and Chart of Accounts     

Corrective Action Plan (CAP) - Repeat Findings 

Internal Control Standards 

Uniform Compliance Guidelines


Presentations and Training Materials                

Indiana Codes  

Comments Regarding SBOA Staff

Responsibilities under IC 5-11-1-27