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Governor Mike Braun
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Auditors

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Contact Information

Director
Staci Byrns
(317) 232-2512

  • Overview

    The Constitution of Indiana imposes no duties upon the county auditor. It only provides that he/she shall "perform such duties as may be directed by law." It is through statute that the county auditor is considered the fiscal officer for many of the duties in the county and works closely with all other departments and county offices. This includes being responsible for documenting the financial activity in a county’s various funds and reporting this activity yearly into the State’s Gateway System. The county auditor is to keep an accurate account current with the county treasurer, keep accounts for each item of appropriation made by the county council, issue warrants, and certify claims. The county auditor is part of the property tax process, which includes being responsible for the preparation, preservation, alteration, and maintenance of the tax duplicate. The county auditor is also to perform the duties as clerk at meetings for both the county commissioners and the county council. All of these and more place a heavy duty of fiscal responsibilities onto the office of the county auditor.

  • Uniform Compliance Guidelines (Manuals)
  • Presentations and Training Materials
    For all Archived County Auditors Presentations and Training Materials, please click here.
  • Internal Control Standards
    Standards

    Indiana Code 5-11-1-27(e) provides that through the compliance guidelines authorized under IC 5-11-1-24 the state board of accounts shall define the acceptable minimum level of internal control standards for internal control systems of political subdivisions, including the following: (1) Control Environment. (2) Risk Assessment. (3) Control Activities. (4) Information and Communication. (5) Monitoring.

    In response, the SBOA developed the Uniform Internal Control Standards for Indiana Political Subdivisions manual, which contains the acceptable minimum level of internal control standards.

    Generally Accepted Government Auditing Standards (the "Yellow Book") prohibits the SBOA from prescribing the actual internal control procedures to be used by a political subdivision. However, the manual provides examples and case studies to demonstrate implementation strategies.

    Internal Control Policy and Required Certifications

    After June 30, 2016, IC 5-11-1-27(g) provides that the legislative body of each political subdivision must adopt the minimum internal control standards as defined by SBOA. Additionally, the legislative body must ensure that personnel receive training concerning the internal control standards and procedures adopted by the political subdivision.

    At the time of submission of the Annual Financial Report (AFR) through Gateway, the fiscal officer must certify that the minimum internal control standards have been adopted and that personnel who are not otherwise on leave status have received training regarding these standards and procedures. Instructions for filing will be found as part of the AFR submission.

    Apart from the required certification to be filed by the fiscal officer in Gateway during the submission of the 2016 AFR due March 1, 2017(or August 29, 2017 for Schools)], a certification for each elected official, appointee, and employee that meets the definition of personnel in IC 5-11-1-27(c), should be signed as evidence for their individual training. A certification form is provided below and can also be found under the Appendix found in the Uniform Internal Control Standards for Indiana Political Subdivisions manual. These certifications are to be maintained by the political subdivision on-site.

    Certification Form

    Training

    Indiana Code 5-11-1-27(f) provides that the SBOA develop or designate approved personnel training materials concerning internal controls.

    The SBOA has developed and is providing the following training materials on internal controls:

    The SBOA has designated the following training materials on internal controls:

    In addition, the SBOA recognizes that political subdivisions may find appropriate internal control training materials on their own initiative. So, the following training materials may be designated:

    • Materials identified and submitted by political subdivisions, which are approved by the SBOA and/or posted on the SBOA's website. Please contact Debbie Gibson at (317) 232-2512 for further information.
    • The following entities have training materials that have been approved for use in lieu of the State Board of Accounts webinar.
      • Central Indiana Education Service Center (CIESC)
      • Safe Schools
      • Scenario Learning
      • Global Compliance Network
    Other Information

    Form 7

    This is a form that our agency may provide to you at the beginning of (or before) an engagement. This form allows us to gain a better understanding of your internal control structure and helps us in the planning of our engagement. There are sections on this form that may not be applicable to your unit.

  • Chart of Accounts
    Standard Chart of Accounts For Indiana Counties

    This standard chart of accounts was developed to try to meet the needs of all county users, the State Board of Accounts, other state agencies, and the citizens of Indiana. All counties were required to implement the new chart of accounts by January 1, 2012. The full chart of accounts contains a funds table, table of receipt accounts and table of disbursement accounts as a start to standardizing the record keeping and reporting of counties. These tables consist of multiple data elements for each fund, receipt account and disbursement account. All data elements must be associated with the applicable transaction or balance, even though they are not all contained in a single fund or account number.

  • Calendar of Duties
  • Resources

    Auditor of State

    Department of Local Government Finance

    Indiana County Auditors' Association

    Association of Indiana Counties

  • Forms