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Indiana State Board of Accounts

SBOA > Units We Audit > Schools Schools

Supervisor Contacts: 

Ryan E. Preston

Manuals and Bulletins:


Indiana currently has almost 370 public school corporations, school cooperatives, and charter schools, consisting of over 1,900 individual schools. Biennial audits are required for school corporations and extra-curricular accounts.  The Indiana Department of Education requires Charter Schools be audited annually to meet federal regulations. 

Public Officials Training and Meetings

School meetings are conducted around the State as training and communication tools intended to enhance accounting and compliance with federal mandates and legislation passed by the Indiana General Assembly.

Budget Workshops are held in conjunction with the Department of Education and the Department of Local Government Finance. Topics discussed include recent legislation of the Indiana General Assembly, timely budgeting matters, forms and accounting changes.

New superintendent training sessions intended for the orientation of accounting and auditing procedures are conducted in cooperation with the Indiana Association of Public School Superintendents (IAPSS).

The Annual Meeting for the Indiana Association of School Business Officials affords the opportunity to present audit positions and answers questions of school business managers and school corporation treasurers.

In-house conferences with vendors, state officials (various divisions of the Department of Education, Department of Local Government Finance, Attorney General, etc.) and school officials are held for sharing information and answering inquiries.

State Board of Accounts supervisors attend legislative hearings concerning school matters and testify when requested. Subsequent to the conclusion of the legislative session, a digest of pertinent school matters is compiled, printed and distributed to appropriate officials.

The State Board of Accounts has sponsored meetings for extra-curricular treasurers. Currently the State Board of Accounts cooperates with the Indiana Association of School Principals in providing workshops on extra-curricular accounting each year.

Audits of Title I; School and Community Nutrition Programs; and other Federal Programs

The State Board of Accounts includes audit procedures, as required related to federal programs in school corporation audits.


Every March, June, September and December, The School Administrator and Uniform Compliance Guidelines is issued to school corporation superintendents, treasurers, and State Board of Accounts professional staff, providing them with a calendar reminder of duties and numerous timely articles concerning State Board of Accounts' audit positions.


The Accounting and Uniform Compliance Guidelines Manual for Extra-Curricular Accountsthe Accounting and Uniform Compliance Guidelines Manual for Indiana Public School Corporations, and the Accounting and Uniform Compliance Guidelines Manual for Indiana Charter Schools  are updated annually. The manuals contain detailed accounting procedures, legal references, prescribed forms, uniform compliance guidelines, and numerous other topics which help officials maintain proper accounting of funds as mandated by the Legislature.

Tax Control Board

The State Board of Accounts is a voting member of the School Property Tax Control Board with the School and Township Supervisors providing the membership and fulfilling the associated duties.

Telephone Calls, E-mails, and Correspondence

Numerous telephone and letter inquiries on school matters are answered each year. Officials, taxpayers, legislators and individuals from other governmental departments are advised of State Board of Accounts audit positions. Assistance is also provided to State Board of Accounts field staff. Elected and appointed officials have often expressed gratitude for the timely service provided in completing their statutory duties.

Department of Education and State Board of Accounts

The Department of Education and the State Board of Accounts have cooperated for many years in the sharing of financial information. The biannual financial report often referred to as the "Form 9" is to be filed by all school corporations with the Department of Education. The Department of Education receives the information and the State Board of Accounts Information Systems Audit division compiles the data for audit purposes.