A Directive is a pronouncement by the State Board of Accounts (the Board) that sets forth a policy or procedure that the Board will use to enforce a law or Uniform Compliance Guideline (UCG) to conduct audits, and to carry out its duties as set forth by the Indiana legislature. A Directive is based on the general authority of the Board to carry out its responsibilities under IC 5-11-1 and other laws, and may be a form of the UCGs authorized by IC 5-11-1-24. The Board has the authority to direct public officers in keeping the accounts of their offices, including the use of forms, records, and systems of accounting and reporting adopted by the Board. A person who refuses to follow a Directive is subject to a civil action for an infraction.
2023
2021
- Directive 2021-1, (Amended 2022) Accounting for American Rescue Plan Act (ARP), Accounting Processes for Subtitle M-Coronavirus State and Local Fiscal Recovery Funds
- Directive 2021-2, GAAP and ACFR Audits
- Directive 2021-3, (Amended 2023) Premium Pay under the American Rescue Plan Act
2020
- Directive 2020-1, Timely Deposits and the Claims Process - Rescinded
- Directive 2020-2, Application for Township Assistance
- Directive 2020-3, Accounting for CARES Administered by IFA
- Directive 2020-4, Independent Public Accountants' Qualifications to Serve as a Private Examiner
2018
- Directive 2018-1 (Amended October 2023), Monthly and Annual Engagement Uploads
- Directive 2018-2, Motor Vehicle Highway Account
2017
2016
- Directive 2016-1 (Amended 2020), GAAP Annual Financial Reports
- Directive 2016-2, Internal Control Policy and Training for Judicial Circuit
2015
- Directive 2015-1, Moving Traffic Violations
- Directive 2015-2, Engagement of a Private Examiner
- Directive 2015-3, Form 100 R - Hospitals - Rescinded
- Directive 2015-4, (Amended 2021), Audits and Examinations - GAAP Basis
- Directive 2015-5, School Fees and Textbook Assistance - Rescinded
- Directive 2015-6, Materiality Threshold for Reporting Irregular Variances, Losses, Shortages, and Thefts