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Indiana State Board of Accounts

SBOA > Units We Audit > Libraries Libraries

Supervisor Contact:

      Charles W. Pride
      (317) 232-2507



The State Board of Accounts audits all public libraries serving the State of Indiana. The library supervisor has the responsibility to provide technical assistance for the audits of federal, state and local funds and to implement all new auditing standards and accounting principles adopted by the various standard-setting bodies. In addition, the office supervisor provides guidance to the individual libraries on a variety of matters.

Two regional library budget clinics are held each spring in cooperation with the Department of Local Government Finance and the Extension Office of the Indiana State Library. New legislation, accounting changes, and budgeting matters are discussed at these clinics.

Two regional library bookkeeping workshops are conducted each fall for library directors, treasurers, and bookkeepers. Accounting forms prescribed for libraries are discussed at these workshops as well as bookkeeping and financial statement preparation. In addition, libraries are given guidance on various recurring issues and audit positions.

The Accounting and Uniform Compliance Guidelines Manual for Libraries is published and updated annually by the State Board of Accounts to assist officers and employees of the public libraries. The manual includes important information about library board and employee responsibilities, revenue sources, allowable expenditures, budgeting, operating procedures, and uniform compliance guidelines.