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Indiana State Board of Accounts

SBOA > Units We Audit > Counties Counties

Supervisor Contacts:

Tammy R. White
(317) 232-2512

Debra Gibson
(317) 232-2512

Manuals and Bulletins:

Overview

The State Board of Accounts annually audits the 92 Counties of Indiana.  There are many interesting facts and figures in County audit reports.  We provide financial information as well as information on the County’s compliance with laws and regulations within the audit reports.

Here is how you find the information you are looking for in County audit reports.  Each County has an annual audit report containing the financial information and our independent auditor’s opinion for the entire County.  Federally required audit information is also within the County’s annual audit report.

If you are looking for audit results related to noncompliance those are contained in separate supplemental reports for the specific office or department that it pertains to at the County.  Please note that a supplemental report is only issued when noncompliance is reported for that office or department, so not all offices and departments will have a supplemental report each year, even though they were included in the County’s audit. 

Manuals and Bulletins

We publish manuals and bulletins that provide technical answers to accounting questions.  The Accounting and Uniform Compliance Guidelines Manuals offer detailed information about the accounting system and compliance with laws and regulations for County Auditors, County Treasurers, County Recorders, Clerks of the Circuit Court, and Public Drainage Funds.  Other departments and offices of the County follow the Accounting and Uniform Compliance Guidelines Manual for Counties

The County Bulletin is a quarterly publication that addresses current financial issues and changes that effect Counties.

Training

The State Board of Accounts spends a great deal of time working with county officials and the public on education.  We host many conferences for county officials which you can find on our calendar.  When more individualized questions and concerns arise we are available to help by phone or e-mail

Standard Chart of Accounts For Indiana Counties

This standard chart of accounts was developed to try to meet the needs of all county users, the State Board of Accounts, other state agencies, and the citizens of Indiana.  Counties may begin implementing the new chart of accounts at anytime and we encourage early implementation.  All counties must implement the use of the new chart of accounts by January 1, 2012.  The full chart of accounts contains a funds table, table of receipt accounts and table of disbursement accounts as a start to standardizing the record keeping and reporting of counties.  These tables consist of multiple data elements for each fund, receipt account and disbursement account.  All data elements must be associated with the applicable transaction or balance, even though they are not all contained in a single fund or account number.  Although the transition may be tedious we are confident the use of a standard chart of accounts will ultimately help with training officials and reporting of financial information.