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Read. Follow. Verify.Indiana requires triennial audits of the utility regulatory commission and mandatory forensic audits for public utility rate cases
Last action · January 12, 2026: Representative Burton added as coauthorSponsors: John Bartlett and 1 other
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What This Bill Proposed
Indiana requires the state board of accounts to conduct triennial financial and compliance audits of the Indiana Utility Regulatory Commission starting in 2026, and mandates s of public utilities during s filed after December 31, 2025.
Utility customers and investor-owned electric, natural gas, water, and wastewater utilities face new financial scrutiny, with utilities required to pay for s that examine accounts, transactions, lobbying expenditures, and compliance.
- The Indiana Utility Regulatory Commission is a state agency that hears petitions and makes decisions concerning the rates, charges, and services of investor-owned utilities in Indiana. context
- The State Board of Accounts is the state entity responsible for auditing the financial accounts of all public offices and state agencies in Indiana. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Indiana Utility Regulatory Commission
Subject to mandatory triennial financial audits by the state board of accounts and required to perform forensic audits during utility rate cases.
Investor-owned public utilities
Subject to mandatory forensic audits during base rate cases, examining accounts, transactions, and political activities.
Utility customers
Affected by regulatory reviews and potential rate case determinations resulting from commission audits and oversight.
Key Facts
- The state board of accounts must conduct an audit of the Indiana Utility Regulatory Commission's funds, accounts, financial affairs, and compliance matters every three years beginning in 2026.
- Audit reports of the commission must be submitted electronically to the executive director of the legislative services agency for distribution to the general assembly by November 1 of the audit year.
- The Indiana Utility Regulatory Commission must conduct a forensic audit of any public utility as part of any base rate case filed or pending after December 31, 2025.
- The commission may also conduct a forensic audit of a public utility with good cause during examinations, inquiries, or investigations.
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- The commission is authorized to appoint independent accounting firms or qualified agents to conduct forensic audits.
- A forensic audit may examine accounts, specific transactions, employee interviews, lobbying and political activities, and compliance with state laws and commission rules.
- Upon completing a forensic audit, the commission may issue orders directing utilities to correct improper practices or refer suspected criminal activities to law enforcement.
Frequently Asked Questions
When are forensic audits of public utilities required?
What areas can a forensic audit examine?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in House committee.
Procedural history
3 actions- Jan 12, 2026HouseRepresentative Burton added as coauthor
- Jan 6, 2026HouseIntroducedFirst reading: referred to Committee on Utilities, Energy and Telecommunications
- Jan 6, 2026HouseAuthored by Representative Bartlett
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Mandatory Utility Forensic Audits
Shifts regulatory procedure by making forensic audits compulsory for all public utility base rate cases filed after December 31, 2025.
Connected Entities
Sources
iga.in.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 80)
- Controversy45Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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