The Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance From Governmental Sources(Guidelines) has been updated and reissue here in 2016. New information includes the electronic submission process through the Indiana Gateway for Governmental Units and the superseding of OMB Circular A-133 by Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. As with all such revisions, we have attempted to provide up-to-date, relevant information to all interested parties in the most complete and concise manner possible. Please take the time to review the Guidelines and feel free to contact us if clarification of any item is needed.
Entities are defined as providers of goods, services, or other benefits maintained in whole or in part at public expense, or supported in whole or in part by appropriations, public funds or taxation. The definition does not include agencies of the state, Indiana local government, or quasi‑government agencies, but does include for‑profit and not‑for‑profit corporations, unincorporated associations, organizations, and individuals.
Entities are nongovernmental organizations, many of whom conduct their business as not‑for‑profit corporations. By contract or other form of agreement, entities provide a service or benefit to the public on behalf of government. Since 1986, more than 2300 entities in more than 30 distinct categories have been identified that are subject to the audit and reporting requirements of IC 5‑11‑1.
Our involvement in the entity audit process is triggered primarily by the filing of an Entity Annual Report (Form E-1).Based on the financial information reported, we advise the entity if an audit, in accordance with our guidelines is required, or if they qualify for a waiver of this requirement.
Effective July 1, 2017, IC 5-11-5-1.5 (House Bill 1031) went into effect that requires entities audited by the SBOA to submit a Corrective Action Plan for any noncompliance issues that have been repeated from prior reports.
We have created the following guidelines and FAQs in regards to this: 1031 Guidelines
If you need to submit a CAP, please click here.
CAP Template - This is a template of the CAP for your reference, but please remember, you have to submit it online via the link above. For any modifications that are requested by the SBOA, we will contact the submitter via email.
Please submit any questions you have related to this process to CAP@sboa.in.gov.