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Indiana State Board of Accounts

SBOA > Units We Audit > Hospitals Hospitals

Supervisor Contact:

Manuals and Audit Guides:


Of the thirty-five remaining city or county hospitals currently operating under the Uniform County Hospital Law, twenty-one are audited by Independent Public Accounting firms, as allowed by Indiana Code.  The remaining fourteen are audited by the State Board of Accounts. 

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.

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.

Office Supervisor Responsibilities

The hospitals supervisor receives all calls and prepares all correspondence related to hospital issues, on behalf of the State Examiner, and assists field staff with any issues relative to the performance of hospital audits.  In addition, the hospitals supervisor reviews the engagement letters for hospital audit services to be performed by Independent Public Accounting firms, as well as the resulting hospital audit reports, to assure adherence to State Board of Accounts guidelines.