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Indiana State Board of Accounts

Indiana State Board of Accounts

SBOA > Units We Audit > Libraries Libraries

Director Contacts:

      Susan Gordon
      (317) 232-2513

      Todd Caldwell
      (317) 232-2513



The State Board of Accounts examines all public libraries serving the State of Indiana. The library directors have the responsibility to provide technical assistance for the examinations of federal, state and local funds and to implement all new standards and accounting principles adopted by the various standard-setting bodies. In addition, the directors provides guidance to the individual libraries on a variety of matters.

Library Manual

An Accounting for Uniform Compliance Guidelines Manual for Libraries is updated and revised periodically.  The manual and revisions are available to all Library officials.  The manual is also available to each field examiner for assistance in auditing libraries.  The manual contains accounting requirements, forms, and uniform compliance guidelines.

Telephone Calls, E-mail, and Correspondence

A primary duty of the Director for Libraries 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 library 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 libraries.

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 Library 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.