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Indiana State Board of Accounts

SBOA > Units We Audit > Special Districts Special Districts

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There are well over 400 entities broadly categorized as Special Districts. Specifically, the category includes 92 Soil and Water Districts, 79 Conservancy Districts, 68 Solid Waste Management Districts, 66 Regional Districts, 54 Fire Protection Districts, and over 70 districts of other various types, including, among others, Public Transportation Corporations, Port Authorities, Area Library Service Authorities, Airport Authorities, Flood Control Districts, Military Reuse Authorities, Regional Planning Commissions and Redevelopment Authorities. The special districts supervisor performs numerous functions and duties regarding these units of government. The supervisor has the responsibility to provide technical assistance for the audits of these utilities; communicate new accounting principles adopted by the various standard-setting bodies; and communicate any new legislation enacted by the Indiana General Assembly.

Public Officials Training and Meetings

The State Board of Accounts participates in meetings and workshops throughout the State to inform and train public officials and employees of various types of special districts. Meetings and workshops are conducted by the following organizations:

  • The Alliance of Indiana Rural Water, Inc.
  • The Indiana Rural Water Association
  • The Association of Indiana Conservancy Districts
  • The Association of Indiana Solid Waste Management Districts
  • The Indiana Regional Sewer District Association
  • The Indiana Association of Soil and Water Conservation Districts

Additionally, meetings are held with utility and state officials to answer inquiries and to present audit positions. State Board of Accounts representatives often attend legislative hearings regarding utility matters and testify at such hearings when requested.

Special Districts Manual

The Accounting and Uniform Compliance Guidelines Manual for Special Districts includes specific chapters for the major types of special districts, which include unit-specific statutes pertaining to the creation, powers, etc. of those district types. The manual also includes chapters which address compliance guidelines that are of general applicability to all district types. The manual is updated periodically, in an attempt to inform district officials and employees of, and to assist them with, their accounting responsibilities.