Note: This version of section effective 7-1-2026. See also preceding version of this section, effective until 7-1-2026.

1. (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.

Sec. 3. (a) The ESA program and the CSA program are subject to annual audit by an independent public accounting firm retained by the department.

As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.44; P.L.213-2025, SEC.206.