republic-os/legislation/us/states/in/2024/sb-221.md

---
type: "Bill"
title: "State board of accounts."
description: "Limits the authority of the director of the special investigations department to investigations involving public monies that are the subject of financial examinations undertaken by the state board. Provides that an internal audit or risk assessment conducted by or on behalf of the state shall remain confidential, and that the state and other individuals may not divulge information related to an internal audit or risk assessment unless required to do so in accordance with a judicial order. Provides an exception allowing the state and other individuals to divulge information related to an internal audit or risk assessment to: (1) the state examiner; (2) the director of the office of management and budget; (3) an external auditor, in accordance with professional auditing standards; or (4) any other individual for any reason that constitutes good cause as determined by the state examiner and approved by the director of the office of management and budget. Provides that if a majority of a governing body is present during an exit conference, or any conference initiated by the state examiner to discuss an examination status, the governing body shall be considered in an executive session."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2024"
identifier: "SB 221"
citation: "Indiana SB 221 (2024)"
classification: ["bill"]
subjects: ["AGENCIES; Office of Management and Budget (OMB)", "AGENCIES; State Board of Accounts (SBOA)", "AUDITS AND AUDITORS (Non-Elected)", "LOCAL ELECTED OFFICIALS; Auditors", "STATE GOVERNMENT; Contracts", "Procurements", "and Purchases"]
status: "enacted"
primary_sponsors: ["Eric Bassler", "Matt Lehman", "Mike Gaskill"]
version_count: 3
action_count: 22
vote_count: 3
first_action: "2024-01-09"
last_action: "2024-03-12"
source: "openstates"
source_identifier: "ocd-bill/93047397-5ee2-4391-be88-0812f83d7506"
source_url: "https://api.iga.in.gov/2024/bills/sb0221"
source_hash: "b9c37138bde89e6d15ab80060f66478ba4d9e693c67618b5f757cde3594a742e"
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 SB 221 (2024) — State board of accounts.

Limits the authority of the director of the special investigations department to investigations involving public monies that are the subject of financial examinations undertaken by the state board. Provides that an internal audit or risk assessment conducted by or on behalf of the state shall remain confidential, and that the state and other individuals may not divulge information related to an internal audit or risk assessment unless required to do so in accordance with a judicial order. Provides an exception allowing the state and other individuals to divulge information related to an internal audit or risk assessment to: (1) the state examiner; (2) the director of the office of management and budget; (3) an external auditor, in accordance with professional auditing standards; or (4) any other individual for any reason that constitutes good cause as determined by the state examiner and approved by the director of the office of management and budget. Provides that if a majority of a governing body is present during an exit conference, or any conference initiated by the state examiner to discuss an examination status, the governing body shall be considered in an executive session.

## Version chain

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

1. **Enrolled Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0221/SB0221.04.ENRH.pdf)
2. **Introduced Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0221/SB0221.01.INTR.pdf)
3. **Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0221/SB0221.03.COMH.pdf)

## Votes

- SB 221 - Lehman - 3rd Reading — **88–6** (pass) · lower
- SB 221 - Bassler - 3rd Reading — **48–0** (pass) · upper
- SB 221 - Lehman - 2nd Reading — **27–54** (fail) · lower

## Sponsors

- Eric Bassler — primary (person)
- Matt Lehman — primary (person)
- Mike Gaskill — primary (person)
- Greg Walker — coauthor (person)
- Gregory Porter — cosponsor (person)
- Lonnie Randolph — coauthor (person)

## Timeline

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

- **2024-01-09** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2024-01-09** Authored by Senator Bassler
- **2024-01-30** Committee report: amend do pass, adopted `committee-passage`
- **2024-02-01** Senator Walker G added as coauthor
- **2024-02-01** Senator Randolph added as coauthor
- **2024-02-05** Senator Gaskill added as second author
- **2024-02-05** Second reading: ordered engrossed `reading-2`
- **2024-02-06** House sponsor: Representative Lehman
- **2024-02-06** Third reading: passed; Roll Call 136: yeas 48, nays 0 `passage, reading-3, reading-3`
- **2024-02-07** Referred to the House `referral`
- **2024-02-12** First reading: referred to Committee on Government and Regulatory Reform `reading-1, referral-committee`
- **2024-02-13** Committee report: do pass, adopted `committee-passage`
- **2024-02-15** Amendment #1 (DeLaney) failed; Roll Call 151: yeas 27, nays 54 `amendment-failure, failure`
- **2024-02-15** Second reading: ordered engrossed `reading-2`
- **2024-02-19** Third reading: passed; Roll Call 161: yeas 88, nays 6 `passage, reading-3, reading-3`
- **2024-02-20** Representative Porter added as cosponsor
- **2024-02-20** Returned to the Senate without amendments `receipt`
- **2024-02-29** Signed by the President Pro Tempore `passage`
- **2024-03-04** Signed by the Speaker `passage`
- **2024-03-12** Signed by the Governor `executive-signature`
- **2024-03-12** Public Law 78 `became-law`
- **2024-03-08** Signed by the President of the Senate `passage`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/93047397-5ee2-4391-be88-0812f83d7506`. Confidence: reported (aggregated from official Indiana legislature records).