Indiana State Board of Accounts
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Transcript of Indiana State Board of Accounts
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Indiana State Board of Accounts
In a speech to a joint session on January 11, 1909, Governor Thomas R. Marshall called for the creation of the SBOA. › “The public is not only desirous of having frequent
investigations of all public offices, but such investigations are a check not only upon dishonesty, but also upon extravagances. I recommend the adoption of a uniform accounting system of bookkeeping, the examination of public records at irregular intervals, and auditing of all public accounts.”
Legislators passed IC 5-11-1 by a large margin (67-8) in the House and a smaller margin (27-22) in the Senate.
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Indiana State Board of Accounts
Responsibilities› Perform audits/examinations of governmental units› Prescribe system of accounting, forms, and
procedures used by governmental units› Various other duties including recounts, providing
training for local officials, consulting services, etc. Units served
› Counties, Cities, Towns, Public Schools, Charter Schools, State Universities, Townships, Some Hospitals, Special Districts, and qualifying Not-For-Profit Organizations
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Indiana State Board of Accounts
Organizational Structure› SBOA Board (State Examiner and 2 Deputies)› Directors (5 and 2 Assistants)• Schools and Townships• Counties• Cities, Towns, and Special Districts
› Coordinators Audit (5) Exam (5)
› Field Examiners Around 1.2 per county
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What can the SBOA do for you?
Provide assistance interpreting various laws and regulations
Provide conduit for schools to report to federal governmental agencies
Provide assurance to the public that schools are following laws and regulations
Provide ways for schools to recover money that has been taken
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Website Resources
www.in.gov/sboa Filed audit and examination reports Accounting and Uniform Compliance
Guidelines Manual for Indiana Public School Corporations
Accounting and Uniform Compliance Guidelines Manual for Extra-Curricular Accounts
School Administrator
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Contact Information
Susan Lardino – [email protected] › Lake, Porter, LaPorte, St. Joseph, Marshall, Starke, Fulton, Pulaski,
Jasper, Newton, Benton, White, Cass, Carroll, Tippecanoe, Warren, Fountain, Montgomery, Clinton, Boone
Bill Akey – [email protected] › Elkhart, LaGrange, Steuben, DeKalb, Noble, Kosciusko, Whitley, Allen,
Adams, Wells, Huntington, Wabash, Miami, Howard, Grant, Blackford, Jay, Randolph, Delaware, Madison, Tipton
Jeff Arthur – [email protected] › Hamilton, Marion, Hancock, Henry, Wayne, Union, Fayette, Rush,
Shelby, Johnson, Bartholomew, Decatur, Franklin, Dearborn, Ripley, Jennings, Jackson, Scott, Jefferson, Switzerland, Ohio, Clark, Floyd, Harrison
Sara Bellamy – [email protected] › Vermillion, Parke, Putnam, Hendricks, Morgan, Owen, Clay, Vigo,
Sullivan, Greene, Monroe, Brown, Lawrence, Martin, Daviess, Knox, Gibson, Pike, Dubois, Orange, Washington, Crawford, Perry, Spencer, Warrick, Vanderburgh, Posey
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Contact Information
Ryan Preston, Director› [email protected]
Tyler Michael, Asst. Director› [email protected]
Daina Bacon, Admin. Asst.› [email protected]
(317) 232-2512