republic-os/legislation/us/states/in/2020/hb-1108.md

---
type: "Bill"
title: "State board of accounts."
description: "Makes various changes to statutes concerning the state board of accounts (board). Adds a definition of a \"responsible officer of an audited entity\". Allows the audit committee to determine the amount of the bond for the state examiner, deputy examiners, and field examiners based on applicable risk considerations. Repeals a statute that addresses duties required by law on April 5, 1909. Provides that, for purposes of the risk based examination criteria, the board may perform examinations of certain audited entities more frequently than once every four years if required by a ratings agency that rates debt maintained by such an audited entity. Provides that the board may issue management letters based on professional auditing standards to certain audited entities. Provides that the state examiner, deputy examiner, or field examiner may issue subpoenas to enforce the filing of certain reports. Establishes a procedure governing the examination of certain bodies corporate and politic. Provides that the procedure applies only to a body corporate and politic whose enabling statute does not provide for an audit, examination, or other engagement by the state board of accounts or an independent public accounting firm concerning financial or compliance related matters of the body corporate and politic. Makes changes to statutes establishing the forfeiture of office for the failure to file certain reports, interference with an examiner, and the failure to adopt or use the system of accounting and reporting adopted by the board. Provides that, as an alternative to an order to forfeit office, a court may impose a civil penalty that does not exceed $500 for each day that the public officer or responsible officer continues to violate an obligation with respect to an audit, examination, or other engagement by the board. Specifies that the individual is personally liable for a civil penalty imposed on the individual for such a violation. Provides that the board may collect the expenses from the audited entity that the board incurs in carrying out the audit, examination, or other engagement."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2020"
identifier: "HB 1108"
citation: "Indiana HB 1108 (2020)"
classification: ["bill"]
subjects: ["ACCOUNTS", "STATE BOARD OF"]
status: "enacted"
primary_sponsors: ["Eric Bassler", "Matt Lehman", "Victoria Spartz"]
version_count: 5
action_count: 32
vote_count: 2
first_action: "2020-01-08"
last_action: "2020-03-30"
source: "openstates"
source_identifier: "ocd-bill/d93fca2f-f843-4698-8b9f-d48c9eda48b1"
source_url: "http://iga.in.gov/legislative/2020/bills/house/1108"
source_hash: "13748b8c39ea42930dda5aa099f0678ee22eb7df8bcf2eec07fbc0a1052944d5"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-in"]
---

# Indiana HB 1108 (2020) — State board of accounts.

Makes various changes to statutes concerning the state board of accounts (board). Adds a definition of a "responsible officer of an audited entity". Allows the audit committee to determine the amount of the bond for the state examiner, deputy examiners, and field examiners based on applicable risk considerations. Repeals a statute that addresses duties required by law on April 5, 1909. Provides that, for purposes of the risk based examination criteria, the board may perform examinations of certain audited entities more frequently than once every four years if required by a ratings agency that rates debt maintained by such an audited entity. Provides that the board may issue management letters based on professional auditing standards to certain audited entities. Provides that the state examiner, deputy examiner, or field examiner may issue subpoenas to enforce the filing of certain reports. Establishes a procedure governing the examination of certain bodies corporate and politic. Provides that the procedure applies only to a body corporate and politic whose enabling statute does not provide for an audit, examination, or other engagement by the state board of accounts or an independent public accounting firm concerning financial or compliance related matters of the body corporate and politic. Makes changes to statutes establishing the forfeiture of office for the failure to file certain reports, interference with an examiner, and the failure to adopt or use the system of accounting and reporting adopted by the board. Provides that, as an alternative to an order to forfeit office, a court may impose a civil penalty that does not exceed $500 for each day that the public officer or responsible officer continues to violate an obligation with respect to an audit, examination, or other engagement by the board. Specifies that the individual is personally liable for a civil penalty imposed on the individual for such a violation. Provides that the board may collect the expenses from the audited entity that the board incurs in carrying out the audit, examination, or other engagement.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Engrossed House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/HB1108/versions/HB1108.04.ENGS)
2. **Enrolled House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/HB1108/versions/HB1108.05.ENRS)
3. **House Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/HB1108/versions/HB1108.02.COMH)
4. **House Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/HB1108/versions/HB1108.03.COMS)
5. **Introduced House Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2020/bills/HB1108/versions/HB1108.01.INTR)

## Votes

- HB 1108 - Lehman - 3rd Reading — **94–0** (pass) · lower
- HB 1108 - Bassler - 3rd Reading — **47–3** (pass) · upper

## Sponsors

- Eric Bassler — primary (person)
- Matt Lehman — primary (person)
- Victoria Spartz — primary (person)
- Gregory Porter — coauthor (person)
- Lonnie Randolph — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-01-08** Authored by Representative Lehman
- **2020-01-08** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2020-01-09** Representative Porter added as coauthor
- **2020-01-27** Committee report: amend do pass, adopted `committee-passage`
- **2020-01-29** Amendment #1 (Porter) failed; Roll Call 118: yeas 32, nays 61 `amendment-failure`
- **2020-01-29** Second reading: ordered engrossed `reading-2`
- **2020-01-30** Senate sponsors: Senators Bassler and Spartz
- **2020-01-30** Third reading: passed; Roll Call 140: yeas 94, nays 0 `reading-3, passage`
- **2020-01-31** Referred to the Senate
- **2020-02-05** First reading: referred to Committee on Appropriations `reading-1, referral-committee`
- **2020-02-20** Committee report: amend do pass, adopted `committee-passage`
- **2020-02-24** Senator Randolph added as cosponsor
- **2020-02-27** Amendment #8 (Bassler) prevailed; voice vote `amendment-passage, amendment-failure`
- **2020-02-27** Amendment #4 (Stoops) failed; voice vote `amendment-failure`
- **2020-02-27** Second reading: amended, ordered engrossed `reading-2`
- **2020-03-03** Third reading: passed; Roll Call 285: yeas 47, nays 3 `reading-3, passage`
- **2020-03-04** Returned to the House with amendments `amendment-failure`
- **2020-03-04** Motion to dissent filed
- **2020-03-04** House dissented from Senate amendments `amendment-failure`
- **2020-03-04** House conferees appointed: Lehman and Porter
- **2020-03-04** House advisors appointed: Barrett, Negele, Campbell and Hamilton
- **2020-03-05** Senate conferees appointed: Bassler and Niezgodski
- **2020-03-05** Senate advisors appointed: Spartz and Tallian
- **2020-03-11** CCR # 1 filed in the House
- **2020-03-11** CCR # 1 filed in the Senate
- **2020-03-11** Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 395: yeas 43, nays 6
- **2020-03-11** Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 392: yeas 92, nays 0
- **2020-03-12** Signed by the President Pro Tempore
- **2020-03-16** Signed by the Speaker
- **2020-03-18** Signed by the President of the Senate
- **2020-03-21** Signed by the Governor `executive-signature`
- **2020-03-30** Public Law 157

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d93fca2f-f843-4698-8b9f-d48c9eda48b1`. Confidence: reported (aggregated from official Indiana legislature records).