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Hospitals

Contact Information

Jennifer Marshall Ashley Engle 
(317) 232-2513 (317) 232-2513

Overview

There is 1 city and 28 county hospitals in Indiana. Pursuant to IC 16-22-3-12, they can elect to have an audit performed by an independent certified public accounting firm experienced in hospital matters in accordance with guidelines established by SBOA. These are documented in the Guidelines for Audits of County and City Hospitals by Independent Certified Public Accounting Firms which details the contract approval process, auditing standards, reporting, and notification requirements. The Private Examiner Director reviews and approves audit contracts, engagement letters, or their equivalents between hospitals and independent public accounting firms for those who have chosen to contract for an audit with these firms. The completed reports are filed in the audit report database when they meet the requirements.

Uniform Compliance Guidelines (Manuals)

State Examiner Directives

Internal Control Standards

Forms

Resources

Indiana Codes

Gateway

Annual Financial Report (AFR)

Comments Regarding SBOA Staff


Responsibilities under IC 5-11-1-27