20 IAC 3 — ARTICLE 3. DIGITAL SIGNATURES

TITLE 20 STATE BOARD OF ACCOUNTS

ARTICLE 3. DIGITAL SIGNATURES

20 IAC 3-1 Rule 1. Definitions (Expired)

Rule 1. Definitions (Expired)

(Expired under IC 4-22-2.5, effective January 1, 2018.)

Rule 2

20 IAC 3-2-1 20 IAC 3-2-1 Acceptable use of digital signatures (Expired)

Rule 2. General Provisions

20 IAC 3-2-1 Acceptable use of digital signatures (Expired)

(Expired under IC 4-22-2.5, effective January 1, 2018.)

20 IAC 3-2-2 20 IAC 3-2-2 Criteria for acceptable digital signature technology (Expired)

20 IAC 3-2-2 Criteria for acceptable digital signature technology (Expired)

(Expired under IC 4-22-2.5, effective January 1, 2018.)

20 IAC 3-2-3 20 IAC 3-2-3 Acceptable digital signature technology (Expired)

20 IAC 3-2-3 Acceptable digital signature technology (Expired)

(Expired under IC 4-22-2.5, effective January 1, 2018.)

20 IAC 3-2-4 20 IAC 3-2-4 Digital signature certification authorities (Expired)

20 IAC 3-2-4 Digital signature certification authorities (Expired)

(Expired under IC 4-22-2.5, effective January 1, 2018.)

20 IAC 3-2-5 20 IAC 3-2-5 Retention of certificates (Expired)

20 IAC 3-2-5 Retention of certificates (Expired)

(Expired under IC 4-22-2.5, effective January 1, 2018.)

20 IAC 3-2-6 20 IAC 3-2-6 Digital signature repudiation (Expired)

20 IAC 3-2-6 Digital signature repudiation (Expired)

(Expired under IC 4-22-2.5, effective January 1, 2018.)

20 IAC 3-2-7 20 IAC 3-2-7 Electronic submission of information (Expired)

20 IAC 3-2-7 Electronic submission of information (Expired)

(Expired under IC 4-22-2.5, effective January 1, 2016.)

Rule 3

20 IAC 3-3-1 20 IAC 3-3-1 Processing fee

Rule 3. General Provisions; Fees

20 IAC 3-3-1 Processing fee

Authority: IC 5-11-1-8

Affected: IC 5-11-4-3

Sec. 1. Except for examinations and investigations charged the actual direct and indirect allowable cost under 2 CFR 200.425 or IC 5-11-4-3(d), each taxing unit and soil and water conservation district shall be charged a thirty-five dollar ($35) per day processing fee related to processing examination reports.

(State Board of Accounts; 20 IAC 3-3-1; filed Feb 6, 2025, 4:10 p.m.: 20250305-IR-020240325FRA)

20 IAC 3-3-2 20 IAC 3-3-2 Processing fee for procured examinations and opt-out entities

20 IAC 3-3-2 Processing fee for procured examinations and opt-out entities

Authority: IC 5-11-1-8

Affected: IC 5-11-1-24.4; IC 5-11-4-3

Sec. 2. Examinations of entities authorized by statute to be conducted by certified public accountants other than the state board of accounts (SBOA), and audited entities that have opted out of SBOA examinations under IC 5-11-1-24.4, shall be charged three hundred seventy-five dollars ($375) related to processing each examination report.

(State Board of Accounts; 20 IAC 3-3-2; filed Feb 6, 2025, 4:10 p.m.: 20250305-IR-020240325FRA)

20 IAC 3-3-3 20 IAC 3-3-3 Technology fee

20 IAC 3-3-3 Technology fee

Authority: IC 5-11-1-8

Affected: IC 5-11-4-3

Sec. 3. Except for examinations and investigations charged the actual direct and indirect allowable cost under 2 CFR 200.425 or IC 5-11-4-3(d), each taxing unit and soil and water conservation district shall be charged a fifty-five dollar ($55) per day technology fee related to completing examination reports.

(State Board of Accounts; 20 IAC 3-3-3; filed Feb 6, 2025, 4:10 p.m.: 20250305-IR-020240325FRA)

20 IAC 3-3-4 20 IAC 3-3-4 Technical assistance fee for opt-out entities

20 IAC 3-3-4 Technical assistance fee for opt-out entities

Authority: IC 5-11-1-8

Affected: IC 5-11-1-24.4; IC 5-11-4-3

Sec. 4. Audited entities that have opted out of state board of accounts examinations under IC 5-11-1-24.4 shall be charged one hundred thirty dollars ($130) per hour for any technical assistance and support requested by the audited entity.

(State Board of Accounts; 20 IAC 3-3-4; filed Feb 6, 2025, 4:10 p.m.: 20250305-IR-020240325FRA)