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Our Responsibilities

The SBOA has many statutory requirements. These include, but may not be limited to:

  • IC 5-11-1-2: Formulate, prescribe, and install a system of accounting and reporting.
  • IC 5-11-1-4: Collect financial reports annually from every state or local government unit, entity, or instrumentality.
  • IC 5-11-1-6: Formulate, prescribe, and approve the forms for reports.
  • IC 5-11-1-9: Examine all accounts and financial affairs of every public office and officer, state office, state institution, and entity.
  • IC 5-11-1-24: Establish in writing uniform compliance guidelines.
  • IC 3-12-10-8: Conduct any recount or other contest proceeding ordered by the state recount commission.
  • IC 35-44.1-1-3: Collect all Conflict of Interest Statements from State and Local Government Officials.

The following are audits required/approved:

  • IC 4-3-17: Governor's Hoosier Alliance Against Drugs
  • IC 4-8.1-1: State Treasury - At request of the Governor
  • IC 4-12-4: Indiana Tobacco Use Prevention and Cessation Trust Fund
  • IC 4-24-6: Inmate Trust Funds
  • IC 4-30-17: Build Indiana Fund
  • IC 4-30-19: Indiana State Lottery
  • IC 5-1-4: Hospital Bonding Authorities
  • IC 5-1.4-3: Local Public Improvement Bond Banks
  • IC 5-1.5-3: Indiana Bond Bank
  • IC 5-1.5-3: PERF Board of Trustees
  • IC 5-10.3-9: PERF Other Plans Administered
  • IC 5-13-10: Depository Balances of Treasurer of State
  • IC 5-15-6: Local Public Records Commissions should not allow destruction of records until audits completed, report filed and exceptions satisfied
  • IC 5-22-10: Contract records for a special purchase
  • IC 5-28-3: Indiana Economic Development Corporation
  • IC 5-28-5: IEDC nonprofit subsidiary(ies) [if any]
  • IC 5-28-18: Microenterprise Partnership Program Fund
  • IC 6-8.1-3: IDOR
  • IC 6-9-1:
  • IC 6-9-2:
  • IC 6-9-6:
  • IC 6-9-10:
  • IC 6-9-15:
  • IC 6-9-17:
  • IC 6-9-18:
  • IC 6-9-19:
  • IC 6-9-32:
  • IC 6-9-37:
  • IC 8-1-11.1-17: Records of department of public utilities of consolidated city
  • IC 8-1.5-3-11: All accounts of every municipality owned utility
  • IC 8-5-15-19:Commuter Transportation Districts
  • IC 8-10-1: Indiana Port Commission
  • IC 8-18-21: Money coming into possession of the Toll Road Authority
  • IC 8-22-3-22: Airport Authorities
  • IC 9-15-3: BMVC
  • IC 9-16-1-4: BMVC private contracts
  • IC 9-16-5-1: License Branches
  • IC 10-15-3-9: Emergency Mgmt, Fire & Building Services, Public Safety Training Foundations
  • IC 10-16-3-18: State Armory Board
  • IC 10-16-4-5: Local Armory Boards
  • IC 10-18-1: Indiana War Memorials Commission
  • IC 12-8-10: FSSA Financial Services Group
  • IC 13-23-7-7: Underground Petroleum Storage Tank Excess Liability Trust Fund
  • IC 14-13-4: River Marina Development Commission
  • IC 14-13-5: Ohio River Greenway Development Commission
  • IC 14-14-1: Recreational Development Commission
  • IC 14-20-15: Lews and Clark Bicentennial Commission
  • IC 14-30-1: Kankakee River Basin Commission
  • IC 14-30-3: St. Joseph River Basin Commission
  • IC 14-32-2: Soil Conservation Board
  • IC 15-13-3-7: State Fair Commission
  • IC 15-13-3-11: State Fair Non-Profit Subsidiary Corporation
  • IC 15-13-8-8: State Fair Fund
  • IC 15-15-11-16: Commodity Market Development Council
  • IC 15-18-5-16: Dairy Development Board
  • IC 16-22-3: Hospital
  • IC 16-22-3-14: Transfer of public funds from hospital to foundation
  • IC 16-22-6-35: County Hospital Building Authorities
  • IC 16-22-7-40: Hospital Building Authorities
  • IC 16-23-1: City Hospitals in 3rd Class Cities
  • IC 16-24-1: County Tuberculosis Hospitals
  • IC 16-24-2: County Tuberculosis Hospitals in Allen, St. Joseph, Vanderburgh, and Madison Counties
  • IC 20-23-4-41: County Committee for Reorganization of School Corps
  • IC 20-24-8: Charter Schools
  • IC 20-25-3-14: IPS Board of School Commissioners; Officers and Employees
  • IC 20-26-4-1: School Corporations
  • IC 20-26-10: Joint School Programs
  • IC 20-35-5: Special Ed Cooperative
  • IC 21-18-2: Commission for Higher Education
  • IC 33-44-7-15: Indiana Attorney Trust Account Fund
  • IC 34-57-3-8: Community Dispute Resolution
  • IC 36-7-5.1: Joint District Planning and Zoning Commission
  • IC 36-7-7: Regional Planning Commissions
  • IC 36-7-7.6: NW IN Regional Planning Commission
  • IC 36-7-11.5: Historic Hotel Preservation Commission
  • IC 36-7-12: Economic Development and Pollution Control (Economic Development Commission)
  • IC 36-7-13.5: Shoreline Development Commission
  • IC 36-7-18-37: Housing Authorities
  • IC 36-7-23: Multiple County Infrastructure Authority
  • IC 36-7.5-2-9: NW IN Regional Development Authority
  • IC 36-8-7.5: 1953 Police Pension Fund - Consolidated City
  • IC 36-9-3-28: Regional Transportation Authorities
  • IC 36-9-4-53: Urban Mass Transportation Systems
  • IC 36-9-13: County Building Authority
  • IC 36-10-8: Capital Improvement Boards (except Marion Co.)
  • IC 36-10-9: Capital Improvement Board Marion Co
  • IC 36-10-10: Civic Center Building Authority, South Bend & Mishawaka
  • IC 36-10-11-31: Gary Building Authority