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Indiana State Board of Accounts

SBOA > Units We Audit > Schools Schools

Director Contact:

Ryan E. Preston
(317) 232-2512

Manuals and Bulletins:


Biennial audits are required for school corporations, school cooperatives, and education service centers.  Pursuant to Indiana Code 20-41-1-4, the records and affairs of the extracurricular accounts may be examined by the State Board of Accounts when the State Examiner determines an examination is necessary.  The Indiana Department of Education requires Charter Schools be audited annually to meet federal regulations. 

School Manuals

An Accounting for Uniform Compliance Guidelines Manual for Public School Corporations, Charter Schools, and Extra-Curricular Accounts are updated and revised periodically.  The manual and revisions are available to all school officials.  The manual is also available to each field examiner for assistance in auditing schools.  The manual contains accounting requirements, forms, and uniform compliance guidelines.

School Administrators

In March, June, September, and December of each year, a School Administrator and a Charter School Administrator is prepared and is available to all school officials and State Board of Accounts professional staff.  The administrator contains articles of current interest deemed beneficial to the officials in the conduct of their duties.  Each year a legal digest is included listing those newly enacted statues that pertain to schools. The bulletins are kept on a ten-year cycle.  Articles over 10 years old are reviewed each year and either repeated, revised, or deleted.  The index is revised at the close of each year to include new articles and to delete outdated articles.


The State Board of Accounts spends a great deal of time with school officials and the public on education.  We regularly host or present at many conferences for school officials.  When more individualized questions and concerns arise we are available to help by phone or e-mail.

Telephone Calls, E-mail, and Correspondence

A primary duty of the Director for Schools is receiving telephone calls, e-mails, and responding to correspondence on behalf of the State Examiner.  Numerous telephone calls, e-mails, and correspondence are received from school officials, State Board of Accounts audit staff, and the general public. Utilization is made of our extensive file of past Attorney General opinions and court decisions accumulated over a hundred years of State Board of Accounts experience and activity.  In responding to correspondence on behalf of the State Examiner, the Director assists the board in formulating audit positions in his area.

The Director works closely with all State Board of Accounts personnel to keep them informed on the latest legislation, both state and federal, and any other current developments relative to auditing and accounting procedures for schools.

Other Correspondence

During the course of the year, various types of information, including current late-breaking developments of interest due to new legislation, new court decisions, new Attorney General opinions, new audit positions of the State Board of Accounts, or State Examiner Directives, could be furnished in a timely manner, via memoranda, to the school officials and State Board of Accounts professional staff.

Other Duties of Directors

The Directors are frequently requested to represent the State Examiner at various meetings including, but not limited to, those of legislative committees, study commissions, and local associations.

Department of Education and State Board of Accounts

The Department of Education and the State Board of Accounts have cooperated for many years in the sharing of financial information. The biannual financial report often referred to as the "Form 9" is to be filed by all school corporations with the Department of Education. The Department of Education receives the information and the State Board of Accounts Information Systems Audit division compiles the data for audit purposes.