LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
FISCAL IMPACT STATEMENT
LS 7116 NOTE PREPARED: Mar 17, 2025
BILL NUMBER: HB 1208 BILL AMENDED: Mar 10, 2025
SUBJECT: Administration of Sheriff's Commissary Fund.
FIRST AUTHOR: Rep. Steuerwald BILL STATUS: 2
nd
Reading - 2
nd
House
FIRST SPONSOR: Sen. Clark
FUNDS AFFECTED:XGENERAL IMPACT: State & Local
XDEDICATED
FEDERAL
Summary of Legislation: This bill requires the State Board of Accounts to establish annual or biennial
training requirements for a sheriff and the sheriff's designee responsible for the oversight or administration
of a Jail Commissary Fund.
The bill requires a sheriff to provide a copy of the record of receipts and disbursements for the fund to the
county fiscal body on a quarterly basis. (Current law requires the sheriff to provide a copy of the record of
receipts and disbursements for the fund to the county fiscal body semiannually.)
The bill also provides that the fund may be used to pay for an audit or review of the fund by an independent
certified public accountant for years in which the fund is not audited by the State Board of Accounts or
otherwise required to be audited by an independent certified public accountant in a manner approved by the
State Board of Accounts.
Effective Date: July 1, 2025.
Explanation of State Expenditures: Training: The bill will increase workload for the State Board of
Accounts (SBOA) to establish training requirements for sheriffs and hosting training for sheriffs. Any
increases in workload are expected to be small and to be done within existing funding and resource levels.
Explanation of State Revenues:
Explanation of Local Expenditures: Audits: The bill allows the jail commissary fund to pay for
independent audits for the fund. The fiscal impact of this provision will depend on the administrative actions
of the county and to the extent that the county has the necessary funds in the jail commissary fund.
Sheriff Requirements: A sheriff or sheriff’s designee in charge of the records of the jail commissary fund will
have increased workload to account for the funds and report the copy of the record on a quarterly basis and
to attend training established by the SBOA. The bill’s requirements are within the sheriff’s routine
administrative functions and should be able to be implemented with no additional appropriations, assuming
HB 1208 1 near customary agency staffing and resource levels.
Explanation of Local Revenues:
State Agencies Affected: State Board of Accounts.
Local Agencies Affected: County Sheriffs.
Information Sources: https://www.in.gov/sboa/political-subdivisions/counties/sheriff/.
Fiscal Analyst: Nate Bodnar, 317-234-9476.
HB 1208 2