State Board of Accounts offers auditing services for financial statements of cities, towns, utilities, schools, counties, license branches, state agencies, hospitals, libraries, townships, and state colleges and universities. The agency maintains auditing standards and conducts investigative audits to reveal frauds. State Board of Accounts provides publications, instructions and county highway annual reports. It also provides guidelines for governmental agencies, city hospitals and independent certified public accounting firms. Its non-governmental entity auditing process includes quality control reviewing and public inspection services. State Board of Accounts administers the Indiana Local Transportation Assistance program that offers assistance to government agencies with infrastructure and reporting implementation issues.