in-20240918-IR-020240325FNA: The State Board of Accounts (SBOA) is soliciting public comment on adding rules at 20 IAC 3-3 concerning general provisions of the agency, including fees charged for audits. SBOA seeks comment on the affected citations listed and any other provisions of Title 20 that may be affected by this rulemaking.

Notice of First Public Comment Period LSA Document #24-325 Sec. 1. Except for examinations and investigations charged the actual direct and indirect allowable cost under 2 CFR 200.425 or IC 5-11-4-3(d), each taxing unit and soil and water conservation district shall be charged a thirty-five dollar ($35) per day processing fee related to processing examination reports. Sec. 2. Examinations of entities authorized by statute to be conducted by certified public accountants other than the state board of accounts (SBOA), and audited entities that have opted out of SBOA examinations under IC 5-11-1-24.4, shall be charged three hundred seventy-five dollars ($375) related to processing each examination report. Sec. 3. Except for examinations and investigations charged the actual direct and indirect allowable cost under 2 CFR 200.425 or IC 5-11-4-3(d), each taxing unit and soil and water conservation district shall be charged a fifty-five dollar ($55) per day technology fee related to completing examination reports. Sec. 4. Audited entities that have opted out of state board of accounts examinations under IC 5-11-1-24.4 shall be charged one hundred thirty dollars ($130) per hour for any technical assistance and support requested by the audited entity.