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Committee advances bill tightening sheriff commissary reporting, audits and training, 8-0
Summary
House Bill 12-08 would move sheriff commissary reporting from semiannual to quarterly filings with set deadlines, permit independent audits paid from the commissary fund, and require training coordinated with the State Board of Accounts; the Local Government Committee approved the measure 8-0.
The Senate Local Government Committee on Monday approved House Bill 12-08 by an 8-0 vote, adopting an amendment that sets quarterly reporting deadlines and requires training and review practices intended to increase transparency for sheriff commissary funds.
Senator Clark, the bill’s sponsor in the Senate, said the measure codifies practices developed in coordination with the Indiana Sheriffs Association, county auditors and the State Board of Accounts (SBOA). The bill requires quarterly reports to be submitted within 15 days after each quarter ends, allows a sheriff to engage an independent certified public accountant to audit commissary records and permits payment for such a review from the commissary fund, and directs SBOA to provide training so that sheriffs statewide handle commissary bookkeeping consistently.
Steve Lucey, executive director of the Indiana Sheriffs Association and a retired sheriff, told the committee the sheriff’s association has worked with SBOA on training and that SBOA staff will attend sheriffs’ conferences to answer bookkeeping questions. Jennifer Gallagher of the State Board of Accounts said the state examiner supports continued education and partnerships with sheriffs’ offices.
Senator Schmidt asked procedural questions about who would trigger an independent audit, how costs would be handled and the public availability of any audits. Witnesses said a sheriff could request an independent audit and that such an audit could be paid from the commissary fund; SBOA audits would continue under existing practices. Committee members were told audits and commissary records remain public records and that county fiscal bodies can request access to reports.
The committee adopted the amendment and voted 8-0 to advance the bill. Sponsors said the change aims to standardize practices and increase transparency without imposing new, unfunded mandates on counties.
