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Committee approves quarterly sheriffs’ commissary reporting, audit and training requirements, 8-0
Summary
The committee unanimously approved a bill to increase transparency of sheriff’s commissary funds by shifting reporting from semiannually to quarterly, authorizing independent CPA review paid from the fund, and directing State Board of Accounts-led training for sheriffs and staff.
The Senate Local Government Committee unanimously (8–0) approved legislation to increase transparency and consistency in sheriffs’ commissary funds reporting and oversight.
Senator Clark, presenting the bill, said the measure modernizes reporting frequency, specifying quarterly filing deadlines (15 days after quarter end) and authorizes sheriffs to pay for independent audits or reviews of commissary records from the commissary fund. The bill also directs the State Board of Accounts (SBOA) to provide training and guidance to sheriffs and their staff so that recordkeeping follows consistent statewide practice.
Steve Luce, executive director of the Indiana Sheriffs Association and a retired sheriff, told the committee the association supports the measure and has been working with SBOA on training and compliance. Jennifer Gallagher of the State Board of Accounts said the SBOA will continue to strengthen its partnership with sheriffs and provide guidance and forms online.
Senator Schmidt asked whether independent CPA reviews would be paid from the commissary fund; witnesses said the bill expressly permits the sheriff to use commissary funds to pay for a licensed CPA review or audit. The State Board of Accounts will continue to perform its statutory audits (paid through existing SBOA processes), and the independent reviews paid from commissary funds would be additional and are expected to be public records available on request.
Committee members emphasized the collaborative process used to shape the bill: sponsors said it was developed with input from the Indiana Sheriffs Association, county commissioners, and SBOA. The bill passed the committee by roll call, 8–0, and will proceed to the next stage.
