The SBOA performs an annual audit of the State of Indiana, as required by IC 5-11-1-25. Annually, the SBOA audits the Annual Comprehensive Financial Report (ACFR) which is prepared by the Indiana Auditor of State. Additionally, the SBOA annually audits state federal programs in compliance with the Federal Office of Management and Budget (OMB) Compliance Supplement for Single Audits.
The SBOA also conducts procedures on state agencies to supplement the audit procedures conducted for the annual State ACFR and Federal Single Audit, and to ensure proper compliance with the Accounting and Uniform Compliance Guidelines Manual for State and Quasi Agencies. The determination of which agencies will have procedures conducted, and the scope of those procedures, is based on a risk analysis.
The SBOA takes great pride in working with other state agencies to improve the overall accountability and efficiency of state government.
Accounting and Financial Regulatory Reporting Manual
Accounting and Financial Regulatory Reporting Manual - 2023
Internal Control Manual
Uniform Compliance Guidelines on Internal Controls for State and Quasi Agencies
State and Quasi Agencies - Uniform Compliance Guidelines Manual
- Table of Contents
- Overview - General Guidelines
- Chapter 1 - Accounting Systems and Accounting Processes
- Chapter 2 - Internal Control
- Chapter 3 - Accounting for Budgets
- Chapter 4 - Accounting for Revenue
- Chapter 5 - Procurement
- Chapter 6 - Expenses Expenditures
- Chapter 7 - Federal Financial Assistance
- Chapter 8 - Capital Asset Accounting
- Chapter 9 - Payroll and Personnel Transactions
- Chapter 10 - Travel
- Chapter 11 - Public Records
- Chapter 12 - State Institutions
- Chapter 13 - Internal Services Funds
- Chapter 14 - Information Technology Controls
- Comprehensive Manual - All Chapters
See this page to view State Examiner Directives.
For all Archived State Agencies Bulletins (2021-2025), please click here.
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2026 |
Effective July 1, 2017, IC 5-11-5-1.5 (House Bill 1031) went into effect that requires entities audited by the SBOA to submit a Corrective Action Plan for any noncompliance issues that have been repeated from prior reports.
We have created the following guidelines and FAQs in regards to this: 1031 Guidelines
If you need to submit a CAP, please click here.
CAP Template - This is a template of the CAP for your reference, but please remember, you have to submit it online via the link above. For any modifications that are requested by the SBOA, we will contact the submitter via email.
Please submit any questions you have related to this process to CAP@sboa.in.gov.
For all Archived State Agencies Presentations and Training Materials, please click here.
To search for Indiana Code, please follow this link: https://iga.in.gov/laws/2025/ic/titles/1
The SBOA has additional responsibilities for state agencies, quasi agencies, and commissions as outlined below:
- The State Lottery Commission is reviewed annually in accordance with IC 4-30-19-2
- The Indiana Economic Development Corporation is reviewed biennially in accordance with IC 5-28-3-2
- The Indiana Economic Development Foundation is reviewed annually in accordance with IC 5-28-5-13
- The Bureau of Motor Vehicles is reviewed annually in accordance with IC 9-16-5-1
- The State Museum and Historic Sites Corporation is reviewed annually in accordance with IC 4-37-2-4
- The Indiana State Museum Foundation is reviewed annually in accordance with IC 4-37-8-5
- The Ports of Indiana is reviewed annually in accordance with IC 8-10-1-22
- The Common School Funds are reviewed annually in accordance with IC 20-49-3-14
Internal Control Manual Tools
Development Tools
- Control Questionnaire
- Control Template
- Control Environment Questionnaire
- Control Environment Template
- Risk Assessment Template
Evaluation Tools
- Control Environment Questionnaire
- Control Environment Template
- Control Activities Template
- Risk Assessment Template
- Information and Communication Template
- Monitoring Template
- Segregation of Duties
Assistance Listing Numbers (ALN)
Standard Operating Procedures (SOPs) Template
Management Response to Risks Template - Example
Code of Federal Regulation (CFR)
Federal Office of Management and Budget Circulars
SAM.gov Subaward Reporting Guide (IOT)
100R
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Per Statute, the Executive Officer is responsible for submitting the 100R by January 31 each year. The Executive Officer may delegate the submission to the Fiscal Officer. If you do not have a Gateway account, please complete the form here to request one.
If you would like to request access for someone else, please complete the Limited Delegation of Authority form.
If you have any questions, email our help desk at gateway@sboa.in.gov.
