- (a) The ESA program and the CSA program are subject to annual audit by an independent public accounting firm retained by the department.
- (b) The department shall promptly transmit copies of each annual audit to the governor and, in an electronic format under IC 5-14-6 , the general assembly. Upon request, the department shall make copies of the audit available to the public.
As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.44; P.L.213-2025, SEC.206.