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Indiana State Board of Accounts

SBOA > Manuals > County Auditors Manual County Auditors Manual

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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.