# Indiana SB 203: Audit of state agencies.

Indiana SB 203, Audit of state agencies., is a First Regular Session 124th General Assembly (2025) Senate bill sponsored by James Tomes (Republican); status failed, last action 2025-01-28 (Senator Dernulc removed as third author) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-SB203-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana SB 203
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Audit of state agencies.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-08
- Last action: 2025-01-28, Senator Dernulc removed as third author
- Sponsor: James Tomes (Republican)
- Cosponsors: 9
- Subjects: appropriations
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Requires the legislative council to oversee the audit, by an independent public accounting firm, of all accounts, financial affairs, and compliance related matters of all state agencies. Requires the legislative council to direct the legislative services agency to issue requests for proposals for an independent public accounting firm or firms, as necessary, to audit the state agencies. Requires the legislative council to determine which and how many state agencies will be audited each year. Requires the legislative council to provide notice to a state agency that will be subject to audit 30 days prior to the audit. Provides that the legislative council may not authorize a subsequent audit of a state agency until all state agencies have been audited at least once. Provides that when all of the state agencies have been audited at least once, the legislative council may determine which and how many agencies will be audited annually for each calendar year thereafter on a random basis. Provides that the legislative council may authorize a subsequent audit of a state agency that the legislative council determines to be high risk. Requires the legislative council to determine the scope of an audit during the request for proposal process. Lists the state agencies that are subject to audit. Requires the legislative council to publish the results of the audit of each state agency on the general assembly's website.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: James Tomes (Republican), Senate
- Cosponsor: Blake Doriot (Republican), Senate
- Cosponsor: Dan Dernulc (Republican), Senate
- Cosponsor: Eric Koch (Republican), Senate
- Cosponsor: Gary Byrne (Republican), Senate
- Cosponsor: Jean Leising (Republican), Senate
- Cosponsor: Michael Young (Republican), Senate
- Cosponsor: Rick Niemeyer (Republican), Senate
- Cosponsor: Susan Glick (Republican), Senate
- Cosponsor: Vaneta Becker (Republican), Senate

## Actions (10)

- 2025-01-28: Senator Dernulc removed as third author (Senate)
- 2025-01-28: Senators Becker and Dernulc added as coauthors (Senate)
- 2025-01-28: Senator Byrne added as third author (Senate)
- 2025-01-28: Senator Koch added as second author (Senate)
- 2025-01-28: Senator Becker removed as second author (Senate)
- 2025-01-21: Senator Niemeyer added as coauthor (Senate)
- 2025-01-21: Senator Doriot added as coauthor (Senate)
- 2025-01-13: Senators Glick, Leising, Young M added as coauthors (Senate)
- 2025-01-08: First reading: referred to Committee on Appropriations (Senate)
- 2025-01-08: Authored by Senators Tomes, Becker, Dernulc (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0203/versions/SB0203.01.INTR?format=pdf)

## Related bills

- SB 324: Criminal procedures. (signed)
- SB 231: Various corrections matters. (signed)
- SB 80: Code publication. (signed)
- SB 453: Various tax matters. (signed)
- SB 464: Financial institutions and consumer credit. (signed)
- SB 371: Workforce matters. (signed)

## Sources
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0203/versions/SB0203.01.INTR?format=pdf)

## Related
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2025)
- [SB 453: Various tax matters.](https://policyrisk.com/state-bill/IN-SB453-2025)
- [SB 464: Financial institutions and consumer credit.](https://policyrisk.com/state-bill/IN-SB464-2025)
- [SB 371: Workforce matters.](https://policyrisk.com/state-bill/IN-SB371-2025)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/IN-SB203-2025 (as of 2026-10-17).