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Indiana State Board of Accounts

Indiana State Board of Accounts

Mission Statement

We are dedicated to providing the citizens of the State of Indiana with complete confidence in the integrity and financial accountability of state and local government.

The Board Members are:

  • Paul Joyce, CPA, State Examiner
  • Mike Bozymski, CPA, Deputy State Examiner
  • Tammy White, CPA, Deputy State Examiner

2016 LOIT Special Distribution

Pursuant to Senate Enrolled Act 67, which added Indiana Code 6-3.6-9-17, a special one-time distribution will be made from the State to each county having a positive balance at December 31, 2014 in the county’s trust account maintained by the State. Before June 1, 2016, County Auditors shall distribute to each taxing unit an amount equal to the taxing unit’s allocation amount.

Distributions to counties, cities, and towns have specific requirements for how the money may be used. We issued a Memorandum to all County Auditors, City Controllers, and Clerk-Treasurers with instructions for accounting for this special distribution, which may be found by clicking here.

Distributions to other taxing units have requirements that differ from counties, cities, and towns. We issued a Memorandum to all other taxing units with instructions for accounting for this special distribution, which may be found by clicking here.

Internal Control Standards

Pursuant to Indiana Code 5-11-1-27(e), we have developed the Uniform Internal Control Standards for Indiana Political Subdivisions manual, which contains the acceptable minimum level of internal control standards.

Pursuant to Indiana Code 5-11-1-27(g), after June 30, 2016 all Indiana political subdivisions must have their own local policy regarding Internal Controls and ensure that personnel receive training on Internal Controls.

The Uniform Internal Control Standards for Indiana Political Subdivisions can be found by clicking here. This page also includes approved training materials for political subdivisions.

Indiana Code References

As of July 1, 2015, the Indiana Code references listed on our website are not the current links. If this notice appears on a page, all links to Indiana Codes on that page are to the 2014 archived version. Please click here to search the current 2015 version. We will get all these links updated. Thank you in advance for your patience in this matter.

Aaron's Law

In April of 2015, Senate Bill 406, also known as Aaron's Law, went into effect allowing lay persons (the general public) to administer naloxone to a friend or family person who is experiencing an opioid overdose. A person may obtain a prescription for naloxone from their family physician and get it filled a their local pharmacy. Please click below for more information: