Standards. Indiana Code 5-11-1-27(e) provides that through the compliance guidelines authorized under IC 5-11-1-24 the state board of accounts shall define the acceptable minimum level of internal control standards for internal control systems of political subdivisions, including the following: (1) Control Environment. (2) Risk Assessment.
A. Proffer At the Hearing Level Detailed information about the definition of proffer, when an administrative law judge (ALJ) must proffer evidence, and when an ALJ will offer a supplemental hearing based on proffered posthearing evidence is set forth in Hearings, Appeals and Litigation Law (HALLEX) manual I-2-7-1.For prehearing proffer procedures, see HALLEX I-2-5-29.