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Training
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.
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
ILMCT - AFR Presentation - January 2026
ILMCT Institute & Academy – November 2025
Annual Training School for City and Town Clerk-Treasurers, City Clerks, and City Controllers - August 2025
- Municipalities State Called Meeting Call Letter
- SBOA School Agenda
- Bureau of Motor Vehicles
- Department of Local Government Finance
- Indiana Office of Technology
- Local Technical Assistance Program
- Public Access Counselor
- SBOA - New Legislation
- SBOA - SEFA
- SBOA - Special Investigations
- State Comptroller
ILMCT Institute & Academy - March 2025
See individual offices for their meeting materials.
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
Auditors Fall Conference - 2025
- Agenda
- Excise A State Agency Collaborative
- Cooper - Wheel Tax
- Van Dorp - FIT/CVET
- Byrns - Miscellaneous
- Hofherr - Audit Process
- Rouker - Caselaw Survey: Auditor's Power & Duties
- Simmermeyer - IN911 Updates
- Byrns - Repeat Comments & Corrective Action Plans: Section I Financial Findings
- Hofherr - Gateway Reporting
- Byrns - Resources
- Hofherr - Food & Beverage Tax Reporting
- Hofherr - Section II & III Findings and Corrective Action Plans
Auditors Spring Conference: Part 2 In-Person - 2025
Auditors Spring Conference: Part 1 Virtual - 2025
- Agenda
- Van Dorp - State Comptroller's Office
- Culy & VanderVeen - Certification of Net Assessed Values
- Hofherr - Federal Grants
- Byrns - Payroll
- Hofherr - New Legislation
- Byrns - Gateway
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
County Clerk's Annual Conference - June 2025
- Agenda
- Byrns - Gateway
- Hofherr - Clerk's Funds
- Blanford - CSB Program Updates
- Nussmeyer & Kochevar - Election Legislation 2025
- Nussmeyer - Election Summary 2025
- King & Warycha - Election Legislation 2025
- Hofherr - Reconciling
- Byrns - Internal Controls, Repeat Comments, and CAPs
- Rouker - New Legislation
- Byrns - Indiana Unclaimed
- Strickland - Updates Court Technology
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
County Recorders Conference - 2025
- Agenda
- Byrns - Gateway
- Hofherr - New Legislation
- Byrns - Recorder's Funds
- Grosser - SOS Notary
- Christiansen - How to Manage Your Public Records
- Hofherr - Recorder's Perpetuation Fund
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
Sheriff, Matron, and Bookkeeper Virtual Training - 2025
- Gateway, Reconciling, and Commissary Funds
- Sheriff, Matron, and Bookkeeping Virtual Conference Recording 11-19-25
Sheriff’s Fall Conference – 2025
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
Treasurer's Conference - 2025
- Agenda
- Hofherr - Internal Controls & Risk Assessment Forms
- Byrns - Alcohol Permits
- Hofherr - Reconciling & Cashbook
- Byrns - Repeat Comments & Corrective Action Plans (CAPs)
- Hofherr - Audit Process
- Rouker - New Legislation
- Byrns - Resources
- Barger - TOS Permissible Investments
- Byrns - Gateway
- Hofherr - Mobile Homes
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
Indiana Bookkeeping Workshop - Fall 2025
2nd Annual Library Bookkeepers Workshop - August 2025
Library Spring Workshop - Spring 2025
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
IAPSS - New Superintendents Academy - September 2025
IASP - ECA Training - September 2025
IASBO - Annual Meeting - May 2025
IASBO - Purchasing Seminar - April 2025
IASP – ECA Training - March 2025
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
Soil and Water Workshop - December 2025
Conservancy District Training – October 2025
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
See our State Agency playlist.
State Agency Fraud Training - November 2025
State Agency Collaborative Training - June 2025
FFATA Reporting - SAM.GOV - June 2025
Internal Control Officer Training - Session 2 - July 2024
Internal Control Officer Training - Session 1 - July 2024
Internal Control Officer Training - June 2024
Indiana Office of Inspector General Auditor and Investigator Conference - June 2024
Indiana School for the Deaf - February 2024
Compliance Supplement Webinar - 2022
State Agency Fiscal Summit - 2022
Training Materials
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
ILMCT - AFR Presentation - January 2026
ILMCT Institute & Academy – November 2025
Annual Training School for City and Town Clerk-Treasurers, City Clerks, and City Controllers - August 2025
- Municipalities State Called Meeting Call Letter
- SBOA School Agenda
- Bureau of Motor Vehicles
- Department of Local Government Finance
- Indiana Office of Technology
- Local Technical Assistance Program
- Public Access Counselor
- SBOA - New Legislation
- SBOA - SEFA
- SBOA - Special Investigations
- State Comptroller
ILMCT Institute & Academy - March 2025
SBOA YouTube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
2026 ITA Township Finance: End of Year Training - January
2025 ITA Educational Conference - September 2025
2025 State Called Meetings - April 2025
- Wineinger - SBOA Updates
- Huber - Township Assistance
- Wineinger - Common Audit Findings
- Huber - Cemetery Care and Maintenance
ITA Township Finance: End of Year Training – January 2025
Newly Elected Training for Cities and Towns:
- Overview and Introduction to SBOA
- Getting started in the office
- Public Official Bonds
- Bank Reconcilements
- Obtaining Access to Gateway
- Monthly Uploads in Gateway
- Annual Uploads in Gateway
- Uniform Compliance Guidelines
- Getting Started with Internal Controls
- City & Town Internal
- Importance of Policies Part 1
- Importance of Policies Part 2
- What to Expect from Audit
SBOA Training Videos
- Forms Prior to Audit
- Highway Annual Operational Report Updates
- SBOA Internal Controls v2
- Internal Controls Webinar
- Capital Asset Training
Newly Elected Training for Cities and Towns:
SBOA Training Videos
Engagements
| Single Audit | Any non-federal entity that expends $500,000 ($750,000 for audits of fiscal years beginning on or after December 26, 2014) or more in a year in Federal awards shall receive a Single Audit. A Single Audit includes a Financial Audit, as well as a compliance audit of Federal Awards |
| Financial Audit | An audit of an entity's financial statements and accompanying disclosures conducted in accordance with Generally Accepted Auditing Standards (GAAS). An audit of an entity's financial statements is conducted to provide an opinion on whether the financial statements are fairly stated in accordance with the applicable reporting standards. An audit is intended to provide reasonable, but not absolute, assurance that the financial statements are presented fairly. A Financial Audit is conducted in conjunction with a Single Audit. |
| Compliance Engagement | Pursuant to IC 5-11-1-9, every entity that the SBOA is required to perform some type of engagement, inquiry is to be made as to whether the units comply with the laws of the State of Indiana. In most cases, compliance engagements are conducted in conjunction with another engagement, but there are cases in which a compliance engagement is performed on its own. |
| Review | A review of an entity’s financial statements is conducted when the needs of the unit do not require the level of assurance that is provided in an audit or examination. The objective of a review is to obtain limited assurance about whether the examiner is aware of any material modifications that should be made to the financial statements to be in accordance with the applicable reporting standards. Reviews are performed in accordance with the Statement on Standards for Accounting and Review Services. |
| Special Investigation | Pursuant to IC 5-11-1-27, any local government that has any erroneous or irregular variances, losses, shortages, or thefts of government funds or property is required to report those to the SBOA. In situations in which there is fraud, or suspected fraud, we will conduct a special investigation, with the purpose being to search for misfeasance, malfeasance, or nonfeasance by a local government official. |
| Agreed-Upon Procedure | Occasionally, an entity will have a specific reporting need, and will engage the SBOA to perform an agreed-upon procedures engagement. In these situations, the purpose of the engagement and the procedures required are set out before hand and are conducted by the SBOA in accordance with Statements on Standards for Attestation Engagements. |
Frequency of Examinations
Indiana Code 5-11-1-25 provides the criteria the SBOA is to use in determining the examination frequency of entities.
Examinations are completed annually (biennially for a school corporation) if one or more of the following apply:
- If the entity is subject to an annual federal audit;
- A federal audit is required if the amount of federal expenditures exceeds $750,000 for an audit period.
- Due to continuing disclosure requirements; or
- As a condition of a public bond issuance.
The entity must provide notice to the State Examiner not later than 60 days after the close of the entity’s fiscal year that it is required to have an annual audit under these circumstances.
An audit of the State is completed annually.
If the above criteria are not applicable to an entity, then the SBOA uses a risk based approached to determine the frequency of examinations. These risk based factors include (but are not limited to):
- Election or Appointment of new fiscal officer or key employees
- Timeliness and accuracy of Annual Financial Report (AFR) (required by IC 5-11-1-4)
- Results of prior examinations
- Risk Assessment questionnaire they complete within their AFR
- Information presented to SBOA by outside sources (staff, citizens, vendors, etc.)
Regardless of the results of the risk based assessment, examinations are completed at least once every four years.