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Indiana State Board of Accounts

Indiana State Board of Accounts

SBOA > Units We Audit > Hospitals Hospitals

Director Contact:

Leann Tinsley
(317) 232-2317

Private Examiner Contact:

Jennifer Marshall
(317) 234-8812

Manuals and Audit Guides:


Pursuant to Indiana Code 16-22-3-12, a hosptial may elect to have an audit performed by an independent certified public accounting firm that is experienced in hospital matters instead of the SBOA.  If a hositpal elects to have a CPA firm other than the SBOA perform the audit, they are required to provide a copy of the audit report to the SBOA. 

Hospital Manual

The Accounting and Uniform Compliance Guidelines Manual for Hospitals, published and updated periodically by the State Board of Accounts, details the various state statutes and compliance guidelines that pertain to the creation and the operation of city and county hospitals.

Telephone Calls, E-mail, and Correspondence

A primary duty of the Director for hospitlas is receiving telephone calls, e-mails, and responding to correspondence on behalf of the State Examiner.  Numerous telephone calls, e-mails, and correspondence are received from hospital officials, State Board of Accounts audit staff, and the general public.  Utilization is made of our extensive file of past Attorney General opinions and court decisions accumulated over a hundred years of State Board of Accounts experience and activity.  In responding to correspondence on behalf of the State Examiner, the Director assists the board in formulating audit positions in his area.

The Director works closely with all State Board of Accounts personnel to keep them informed on the latest legislation, both state and federal, and any other current developments relative to auditing and accounting procedures for hospitals.

Other Correspondence

During the course of the year, various types of information, including current late-breaking developments of interest due to new legislation, new court decisions, new Attorney General opinions, new audit positions of the State Board of Accounts, or State Examiner Directives, could be furnished in a timely manner, via memoranda, to the hospital officials and State Board of Accounts professional staff.

Other Duties of Directors

The Directors are frequently requested to represent the State Examiner at various meetings including, but not limited to, those of legislative committees, study commissions, and local associations.

In addition, the Private Examiner Director reviews the engagement letters for hospital audit services to be performed by Independent Public Accounting Firms, as well as the resulting audit reports, to assure adherence to State Board of Accounts guidelines.

Guidelines for Independent Auditors

Indiana Code 16-22-3-12 requires that city or county hospital audits performed by Independent Public Accounting Firms be performed pursuant to guidelines established by the State Board of Accounts.  Guidelines for Audits of County and City Hospitals by Independent Public Accounting Firms, published and periodically updated by the State Board of Accounts, should be utilized by hospital officials and their auditors to assure compliance with State Board of Accounts requirements.  Among other issues, this document includes a discussion of the contract approval process, reporting and notification requirements and auditing standards to be applied.