State Agencies

See this page to view State Examiner Directives.

SBOA YouTube Channel

Click on the above link if you wish to view training videos posted to our YouTube channel.

See our State Agency playlist.

State Agency Fraud Training - November 2025

• Agenda
• Presentations

State Agency Collaborative Training - June 2025

• State Assignments and State Advisory Services

Internal Control Officer Training - Session 2 - July 2024

• Gordon - Addressing Risk Through Internal Control Development

Internal Control Officer Training - Session 1 - July 2024

• Gordon - Risk Assessment
• Nance - Root Cause Analysis

Internal Control Officer Training - June 2024

• Gibson, Gordon, Lenon - Internal Control Officer Training - Introduction

Indiana Office of Inspector General Auditor and Investigator Conference - June 2024

• Gordon - SBOA Internal Control and Risk Training

Indiana School for the Deaf - February 2024

• Lenon - SBOA ISD Training

FFATA Reporting Webinar - 2022

• Gordon - FFATA Reporting
  • YouTube Video

Compliance Supplement Webinar - 2022

• Gordon - 2022 Compliance Supplement
  • YouTube Video

State Agency Fiscal Summit - 2022

• Summit YouTube Video
• Internal Control FMC Training
• Risk Self-Assessment Training

Training Materials

• SBOA Federal Uniform Guidance Training

To search for Indiana Code, please follow this link: https://iga.in.gov/laws/2025/ic/titles/1

The SBOA has additional responsibilities for state agencies, quasi agencies, and commissions as outlined below:

• The State Lottery Commission is reviewed annually in accordance with IC 4-30-19-2
• The Indiana Economic Development Corporation is reviewed biennially in accordance with IC 5-28-3-2
• The Indiana Economic Development Foundation is reviewed annually in accordance with IC 5-28-5-13
• The Bureau of Motor Vehicles is reviewed annually in accordance with IC 9-16-5-1
• The State Museum and Historic Sites Corporation is reviewed annually in accordance with IC 4-37-2-4
• The Indiana State Museum Foundation is reviewed annually in accordance with IC 4-37-8-5
• The Ports of Indiana is reviewed annually in accordance with IC 8-10-1-22
• The Common School Funds are reviewed annually in accordance with IC 20-49-3-14

Internal Control Manual Tools

Development Tools

• Control Questionnaire
• Control Template
• Control Environment Questionnaire
• Control Environment Template
• Risk Assessment Template

Evaluation Tools

• Control Environment Questionnaire
• Control Environment Template
• Control Activities Template
• Risk Assessment Template
• Information and Communication Template
• Monitoring Template
• Segregation of Duties

Assistance Listing Numbers (ALN)

Standard Operating Procedures (SOPs) Template

Management Response to Risks Template - Example

Code of Federal Regulation (CFR)

Federal Clearinghouse

State of Indiana

Indiana State Agencies

Indiana Code

Indiana Administrative Code

Federal Office of Management and Budget Circulars

SAM.gov Subaward Reporting Guide (IOT)

GASB 68 information from INPRS