Sec. 24. (a) The state board of accounts shall establish in writing uniform compliance guidelines for the examinations and reports required by this chapter. The uniform compliance guidelines must include the standards that an entity must observe to avoid a finding that is critical of the audited entity for a reason other than the audited entity's failure to comply with a specific law.
(b) The state board of accounts may not establish guidelines for the auditing of an audited entity that are inconsistent with any federal audit guidelines that govern the audited entity.
(c) The state board of accounts must distribute the uniform compliance guidelines to each audited entity that the state board of accounts may audit.
(d) If the state board of accounts engages or authorizes the engagement of a private examiner to perform an examination under this chapter, the examination and report must comply with the uniform compliance guidelines established under subsection (a). If a person subject to examination under this chapter engages a private examiner, the contract with the private examiner must require the examination and report to comply with the uniform compliance guidelines established under subsection (a).
(e) An audited entity may not request proposals for performing examinations of an audited entity unless the request for proposals has been submitted to and approved by the state board of accounts.
As added by P.L.3-1986, SEC.15. Amended by P.L.39-1996, SEC.4; P.L.181-2015, SEC.15.
Structure Indiana Code
Title 5. State and Local Administration
Article 11. Accounting for Public Funds
Chapter 1. State Board of Accounts Created
5-11-1-1. Establishment; Members; Appointment; Qualifications; Terms; Tenure
5-11-1-2. System of Accounting and Reporting
5-11-1-7. Field Examiners; Private Examiners; State Colleges and Universities; Experts
5-11-1-9.3. Examination of Certain Bodies Corporate and Politic
5-11-1-9.5. Confidential Reporting; Grounds for Examination; Retaliation; Relief
5-11-1-9.7. Withdrawal or Removal of Counties From Solid Waste Management Districts
5-11-1-11. Records of Money Collected; Public Inspection
5-11-1-13. Warrants or Checks of State or Municipality; Receipts or Quietus; Correctness of Claims
5-11-1-14. Salaries and Traveling Expenses of State Examiner, Deputies, and Assistants
5-11-1-15. Bonds and Crime Policies for Faithful Performance
5-11-1-18. Examinations Without Notice; Disclosure; Offense
5-11-1-19. Copyrighting Uniform Bookkeeping System; Purchase of Public Office Supplies
5-11-1-24. Uniform Compliance Guidelines for Examinations and Reports
5-11-1-26. Examination Reports; Requisites; Performance of Public Works; Powers of Board
5-11-1-28. Annual Internal Audit and Report Required for Certain Agencies
5-11-1-28.2. Access to Statement Filed by Financial Institutions
5-11-1-29. Access to Software Supplied to a Political Subdivision
5-11-1-30. Request for Examination According to Generally Accepted Accounting Principles
5-11-1-31. Examination of School Corporations; Revenue Spending Plans