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Indiana State Board of Accounts

SBOA > Units We Audit > Counties Counties

Director Contacts:

Debbie Gibson
(317) 232-2512

Lori Rogers
(317) 232-2512

Manuals and Bulletins:


The State Board of Accounts annually audits 91 counties in Indiana.  There are many interesting facts and figures in County audit reports.  We provide financial information as well as information on the County’s compliance with laws and regulations within the audit reports.

Here is how you find the information you are looking for in County audit reports.  Each County has an annual audit report containing the financial information and our independent auditor’s opinion for the entire County.  Federally required audit information is also within the County’s annual audit report.

If you are looking for audit results related to noncompliance those are contained in separate supplemental reports for the specific office or department that it pertains to at the County.  Please note that a supplemental report is only issued when noncompliance is reported for that office or department, so not all offices and departments will have a supplemental report each year, even though they were included in the County’s audit. 

County Manuals 

Accounting for Uniform Compliance Guidelines Manuals for Counties, County Auditors, County Treasurers, County Recorders, Clerks of the Circuit Court, and Public Drainage Funds are updated and revised periodically.  The manuals and revisions are available to all county officials.  The manuals are also available to each field examiner for assistance in auditing counties. The manuals contain accounting requirements, forms, and uniform compliance guidelines.

County Bulletins

In January, April, July, and October of each year, a County Bulletin is prepared and is available to all County officials and State Board of Accounts professional staff.  The bulletin 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 Counties. 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  The index is revised at the close of each year to include new articles and to delete outdated articles.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 working with county officials and the public on education.  We regularly host or present at many conferences for county 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 counties 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 County 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 counties.

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 County 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.

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.  All counties were required to implement 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.