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Indiana State Board of Accounts

SBOA > Units We Audit > Cities and Towns Cities and Towns

Supervisor Contact:

Charles W. Pride
(317) 232-2507

Manuals and Bulletins:

Overview

The State of Indiana has 119 cities and 447 towns. Cities range in population from 1,209 (Cannelton) to over 780,000 (Indianapolis Unigov). Towns range in population from 28 (River Forest) to over 37,000 (Fishers).

Municipalities are classified according to their status and population as follows:

Status and Population

Class

Number

Cities of 250,000 or More

First Class Cities

1

Cities of 35,000 to 249,999

Second Class Cities

21

Cities of Less Than 35,000

Third Class Cities

97

Other Municipalities of Any Population

Towns

447

The State Board of Accounts is required by statute, to annually audit all cities (119) and towns with a population greater than 5,000 (24). All other towns (423) shall be audited biennially (IC 5-11-1-25).

Public Official Training and Other Public Meetings

1)  Annual Training Institute:  IC 5-11-14-2 requires the State Board of Accounts to conduct an annual training institute for clerk-treasurers. A typical agenda includes representatives of the State Board of Accounts discussing audit positions and the digest of new legislation affecting cities and towns and conducting training in accounting procedures. Representatives of state agencies that deal directly with cities and towns (i.e., Auditor of State, Treasurer of State, Department of Local Government Finance, Department of Revenue, Public Employees' Retirement Fund) and representatives of federal agencies (i.e., Internal Revenue Service, Social Security Administration, Wage and Hour Division of the Department of Labor) assist in the presentation. Time is set aside in all sessions for questions and answers. 

2)  New Fiscal Officer Training:  A series of regional meetings are conducted around the state to better train new fiscal officers in their accounting procedures and to instruct and answer questions relating to the statutory requirements of their offices. State Board of Accounts field supervisors participate in each regional meeting to better acquaint themselves with the new officials. 

Indiana Association of Cities and Towns (IACT): IACT sponsored conferences are conducted for newly elected municipal officials. The State Board of Accounts is asked to participate in training sessions for new officials. Representatives discuss the duties and responsibilities of the State Board of Accounts and general statutes relating to the new officials. 

Law Enforcement Training Academy: Annually, the Law Enforcement Training Academy, Plainfield, requests that the State Board of Accounts conduct a four hour training session designed specifically for newly appointed chiefs of police and town marshals as a portion of a five day session arranged by the Academy.

3)  City and Town Budget Workshops:  Each summer, IACT sponsors regional meetings designed to assist city and town officials in preparing their budgets. The State Board of Accounts presents a portion of the training. Topics discussed include but are not limited to, sources of revenue, budget forms to be used, and various city officials' budget responsibilities. 

4)  Other Public Meetings:  Each fall, two regional meetings are scheduled by ILMCT. The State Board of Accounts and the Department of Local Government Finance share the program responsibilities for these meetings. Each meeting has approximately 150 registrants.

Indiana Association of Cities and Towns (IACT): Each October, IACT holds a convention for all member cities and towns. During the convention, a number of concurrent sessions are held on topics of current interest. The State Board of Accounts is asked to attend in order to answer informal questions presented during the convention and to make formal presentations during the concurrent sessions. 

Indiana Judicial Commission:  Annually, a statewide meeting is held by the Indiana Judicial Commission for city and town court judges and other court officials. The State Board of Accounts is asked to give a presentation on new legislation, the court costs system, and court accounting forms.

Cities and Towns Manual

An Accounting and Uniform Compliance Guidelines Manual for Cities and Towns is updated and revised each year. 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. 

Court Manual

An Accounting and Uniform Compliance Guidelines Manual for City and Town Courts is furnished to all city and town courts to assist court clerks in accounting for court fees. 

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. Each year a legal digest is included listing those newly enacted statutes that pertain to cities and towns. 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. 

Memoranda

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 or new audit positions of the State Board of Accounts, are furnished in a timely manner to the city and town officials and State Board of Accounts staff. 

Telephone Calls, E-mail, and Correspondence

A major duty of the office supervisor for cities and towns 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 city and town officials, State Board of Accounts audit staff, and the general public. Many calls received are from city and town attorneys seeking the State Board of Accounts audit position for a particular situation. Utilization is made of our extensive files of past Attorney General opinions and court decisions accumulated over ninety-nine years of State Board of Accounts experience and activity. In responding to correspondence on behalf of the State Examiner, the supervisor assists the board in formulating audit positions in his area.

The supervisor works closely with all State Board of Accounts personnel (board, office supervisors, field supervisors, and audit staff) to keep them informed on the latest legislation, both state and federal, and any other current developments relative to auditing and accounting procedures for cities and towns. 

Other Supervisory Duties

The city and town supervisor is frequently requested to represent the State Examiner at various meetings including, but not limited to, those of legislative committees, study commissions, the Indiana Association of Cities and Towns, and the Indiana League of Municipal Clerks and Treasurers.