Contact Information
Beth Kelley ![]() |
(317) 232-2513 |
Overview 
The SBOA performs an annual audit of the State of Indiana, as required by IC 5-11-1-25. Annually, the SBOA audits the Comprehensive Annual Financial Report (CAFR) which is prepared by the Indiana Auditor of State. Additionally, the SBOA is required to annually audit state federal programs in compliance with the Office of Management and Budget (OMB) Circular A-133.
The SBOA conducts procedures on state agencies to supplement the audit procedures conducted for the annual State CAFR and A-133 audits, 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 conducted each year. In the past an individual report was released for each agency and can be found by searching the audit reports. Three Statewide Supplemental Compliance reports, one for each branch of government, will be issued for the first time in 2015 to increase transparency for prevalent issues.
The SBOA takes great pride in working with other state agencies to improve the overall accountability and efficiency of state government.
Corrective Action Plan (CAP) - Repeat Findings
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.
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.
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:
- Uniform Internal Control Standards for Indiana Political Subdivisions manual by the SBOA
- Live presentations by the SBOA at the annual called meetings and conferences around the state.
- The following Webinar:
The webinar can also be downloaded to your local computer by clicking here.
The SBOA has designated the following training materials on internal controls:
- Internal Control - Integrated Framework (2013) by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
- Guidance papers, principals, or frameworks on Governance and Operational Performance, Internal Controls, Enterprise Risk Management, or Fraud Deterrence by COSO.
- Standards for Internal Control in the Federal Government (the "Green Book") set forth by the Comptroller General of the United States.
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
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 section on this form that may not be applicable to your unit.
Uniform Compliance Guidelines 
State Examiner Directives 
2015
Directive 2015-2, Engagement of a Private Examiner
Directive 2015-4, Audits and Examinations - GAAP Basis
2014
Directive 2014-1, Exit Conference Confidentiality - Rescinded
Manuals 
Accounting and Financial Regulatory Reporting Manual
Accounting and Financial Regulatory Reporting Manual - 2013
Internal Control Manual
Uniform Internal Control Standards for Indiana Political Subdivisions
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
You can download all the manual chapters to your PC by clicking here. After downloading and installing, they will be located in the directory C:\SBOA\MANUAL\STATE
When Adobe Acrobat is open and you are viewing a specific PDF file, to search multiple files in one location you would navigate to “edit” on the toolbar and then select advanced search. You would then select “All PDF Documents in” and navigate to the location on your machine that contains the PDF files you would like to search.
Presentations and Training Materials 
SBOA Youtube Channel
Click on the above link if you wish to view training videos posted to our YouTube channel.
Training Materials
Indiana Codes 
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
Gateway 
100R 
Login to Live Site
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.