- Skip Navigation

Note: This message is displayed if (1) your browser is not standards-compliant or (2) you have you disabled CSS. Read our Policies for more information.

Indiana State Board of Accounts

SBOA > Units We Audit > Utilities Utilities

Supervisor Contact:

Todd Austin
(317) 232-2507

Manuals and Bulletins:


There are 941 municipally owned utilities (379 water, 431 wastewater, 74 electric, 25 storm water, 18 gas, and 14 other utilities) in Indiana.  The State Board of Accounts audits these utilities in conjunction with the audits of the respective cities and towns. The city and town supervisor and the utility and special districts supervisor work together to perform numerous functions and duties regarding these units of government. These supervisors have the responsibility to provide technical assistance for the audits of these utilities; communicate new accounting principles adopted by the various standard-setting bodies; and communicate any new legislation enacted by the Indiana General Assembly.

Public Officials Training and Meetings

The following meetings and workshops are conducted throughout the State to inform and train public officials and employees of utilities. 

  • The Alliance of Indiana Rural Water, Inc.: The State Board of Accounts participates in panel discussions at meetings of the Alliance regarding auditing and accounting for municipal water utilities.
  • Indiana Rural Water Association: The State Board of Accounts participates in accounting sessions and workshops.
  • Indiana Municipal Electric Association: The State Board of Accounts participates in workshops attended by electric utility bookkeeping staff members. 
  • Utility Bookkeeping Workshops: Periodically, bookkeeping workshops are conducted to teach correct utility bookkeeping methods. They are conducted for city and town clerk-treasurers and utility bookkeepers. The primary emphasis of the workshops is placed on teaching accrual basis double-entry accounting. 
  • Meetings are held with utility and state officials to answer inquiries and to present audit positions.
  • The State Board of Accounts representatives often attend legislative hearings regarding utility matters and testify at such hearings when requested.

Cities and Towns Manual

The Accounting and Uniform Compliance Manual for Cities and Towns, updated and revised each year, includes information relative to municipal utilities.  The manual and revisions are furnished to all city controllers, city clerks and city and town clerk-treasurers.  The manual is also furnished to each field examiner for assistance in auditing cities and towns.  The manual contains accounting requirements, forms and uniform compliance guidelines.

Cities and Towns Bulletins

In March, June, September and December of each year, a Cities and Towns Bulletin is prepared and circulated to all city controllers, city clerks, city and town clerk-treasurers and State Board of Accounts professional staff.  The bulletin contains articles of current interest deemed beneficial to the officials in the conduct of their duties, including those duties relative to municipal utilities.  Each year a legal digest is included listing those newly enacted statutes that pertain to cities and towns and their utilities.  The bulletins are kept on a ten-year cycle.  Old articles are reviewed each year and either repeated, revised or deleted.  The index is revised at the close of each year to include new articles and to delete outdated articles.