A State Examiner Directive is an official instruction or policy issued by the State Examiner, which provides guidance to public officials and employees on how to properly manage the accounts, financial records, forms, and systems of accounting and reporting of audited entities. The directives are legally binding and meant to ensure uniformity, accuracy, transparency, and compliance with laws and uniform compliance guidelines. See IC 5-11-1-21, IC 35-44.2-1-7.
2021
- Directive 2021-1, (Amended 2022) Accounting for American Rescue Plan Act (ARP), Accounting Processes for Subtitle M-Coronavirus State and Local Fiscal Recovery Funds
- Directive 2021-2, GAAP and ACFR Audits
- Directive 2021-3, (Amended 2023) Premium Pay under the American Rescue Plan Act
2020
- Directive 2020-2, Application for Township Assistance
- Directive 2020-3, Accounting for CARES Administered by IFA
- Directive 2020-4, Independent Public Accountants' Qualifications to Serve as a Private Examiner
2018
- Directive 2018-1 (Amended April 2025), Monthly and Annual Engagement Uploads
- Directive 2018-1 (Amended October 2023), Monthly and Annual Engagement Uploads
- Directive 2018-2, Motor Vehicle Highway Account
2016
- Directive 2016-1 (Amended 2020), GAAP Annual Financial Reports
- Directive 2016-2, Internal Control Policy and Training for Judicial Circuit
2015
- Directive 2015-1, Moving Traffic Violations
- Directive 2015-2, Engagement of a Private Examiner
- Directive 2015-4, (Amended 2021), Audits and Examinations - GAAP Basis
- Directive 2015-6, Materiality Threshold for Reporting Irregular Variances, Losses, Shortages, and Thefts