State Examiner Directives
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
Accounting and Uniform Compliance Guidelines Manuals Updated
We have updated portions of the following Accounting and Uniform Compliance Guidelines Manuals:
- County Auditor
- County Clerk
- County Public Drainage Funds
- County Recorder
- County Treasurer
- Special Districts
In each of these Manuals, we have eliminated the following chapters (chapter numbers varied by manual):
- Prescribed Forms, Taxes, and General Information
- Computer Systems
- Public Proceedings and Public Records
- Conflict of Interest
- Compensation and Benefits
- Deposit and Investment of Funds
- Public Purchases, Purchase of Land or Structures and Inventory of Fixed Assets
- Public Works Law
- Disposal of Real or Personal Property
Most of these chapters were intended as an easy topical reference to the authoritative source and consisted of repeating applicable statutes. To ensure more timely updates, we are bolstering the Indiana Code section links on each of the governmental units’ page to include statutory links for these important topical issues.
Those portions of these chapters that were instructional and/or provided our audit position were moved by topic to the chapter entitled Prescribed Forms, Taxes, General Information, Local Policies, and Deposits and Investments. This is a generally applicable chapter and will now be Chapter 1 in all the aforementioned manuals with guidelines specific to a unit provided in the chapters that follow.
As stated before, only those chapters indicated have been updated. The upper right hand corner of every page will have the year in which that chapter was updated to prevent confusion of when the latest update of a particular chapter has occurred.
A new topical manual for Information Technology entitled the Accounting and Uniform Compliance Guidelines Manual for Information Technology has been developed and is applicable to all units. It is considered a companion manual to the Uniform Internal Control Standards for Indiana Political Subdivisions manual.