As units continue their essential operations during the public health emergency (PHE), they may find it useful to adjust their signature process to an electronic as opposed to a hand-written signature. This memo addresses that process from the audit perspective of the Indiana State Board of Accounts (SBOA). SBOA previously issued an audit opinion on the Digital Signature Act (IC 5-24-1 repealed). This law was repealed by HEA 1427-2019. Therefore, electronic signatures are generally controlled by IC 26-2-8, the Uniform Electronic Transactions Act (UETA).
As such, SBOA will not take audit exception with electronic signatures as long as the signature and corresponding procedures comply with the relevant parameters set out in Indiana Code. It should be noted that the use of an electronic signature does not allow a unit to alter or circumvent other statutory constraints (IC 26-2-8-107).
Units should have adequate internal controls in place to ensure the electronic signature is created by the person whose name appears on the document, or, in the alternative, the person who has legal authority to sign the document on the elected official's behalf. Moreover, if more than one elected official's signature is required on the document, this would still be the case.
Paul D. Joyce, CPA
The Indiana Regional Sewer District Association is here to serve you!
Whether you are a newly formed or existing regional sewer or waste district, we hope you will find our website useful and encourage you to become involved as a member. We are all volunteers, so your help is needed for the association to be successful.
►2020 Fall Conference
The 2020 Fall Conference will be held in conjunction with the Alliance of Indiana Rural Water Fall Conference on October 7th at the Grand Wayne Convention Center, 120 W Jefferson Blvd, Fort Wayne, IN 46802. Click Here for more conference information, or contact Nancy Harmon at 765-987-8432 or Connie Stevens at 317-508-0763.
Meeting Dates and Locations... all Meetings start at 11:00 a.m. unless otherwised noted ***:
• July 7, 2020 Twin Lakes Regional Sewer District, 921 W Executive Drive, Monticello, IN 47960
• October 7, 2020 *** 8:00 a.m.*** Alliance of Indiana Fall Conference, Fort Wayne Convention Center, 120 W Jefferson Boulevard, Ft. Wayne, IN 46802
• January 5, 2021 Midwestern Engineers, Inc, 6809 Corporate Drive, Indianapolis, IN 46278
If you plan on attending, please RSVP to firstname.lastname@example.org at least three days in advance of the meetings.For more information contact Mike Darter, IRSDA President.