A change in Indiana state law has meant that audits of local governments are being done less often.
The State Board of Accounts used to audit cities and counties annually and audit school corporations every two years. Now those audits are done every four years unless there are red flags.
Almost 200 field examiners routinely work in all 92 counties in Indiana. But Todd Caldwell, director of audit services for the State Board of Accounts, tells The (Muncie) Star Press that the number of entities to examine and limitations in the agency's budget means there's too much work and not enough people to do it.
Local officials confirmed this week that Delaware County and the city of Muncie haven't been audited for three years.