JOINT RESOLUTION NO. 2026-100

WHEREAS

The One-Touch Initiative, a countywide reform effort aimed at eliminating preventable errors, strengthening accountability, and increasing transparency for taxpayers; and

The initiative is built on a clear and enforceable standard: Data is entered once—at the source—and used across all systems; and

Indiana Code IC 5-11-1-2 requires that public funds be received, disbursed, and accounted for in accordance with standards prescribed by the Indiana State Board of Accounts (SBOA); and

Indiana Code IC 5-11-1-27 requires political subdivisions to maintain accurate financial records and sufficient internal controls; and

Indiana Code IC 36-1-8-1 through IC 36-1-8-5 establish statutory requirements governing county budgeting, appropriations, and fiscal controls; and

Indiana Code IC 36-2-6-3 assigns the County Auditor responsibility for accounting records, claims processing, and financial reporting; and

Indiana Code IC 36-1-8-12 and SBOA guidance require proper accounting and tracking of inventory and capital assets; and

Indiana Code IC 4-3-22-3, IC 4-3-22-7, and 2 CFR 200 require proper tracking and reporting of federal funds; and

Indiana Code IC 5-14-3 requires transparency and public access to financial records; and

The Indiana State Board of Accounts Accounting Manual and Internal Control Standards emphasize system-based controls, segregation of duties, and audit trails; and

Prior audits have identified recurring issues including:

• inconsistent chart of accounts structures,
• off-system asset tracking,