1. (a) A township trustee or treasurer of the board of directors of an incorporated cemetery who receives a distribution under section 3 of this chapter shall make a receipt or voucher for any money paid out.

2. (b) A receipt or voucher made under subsection (a) must state:

   1. (1) the amount paid out;
   2. (2) the purpose for which the money was expended; and
   3. (3) the fund from which the money came.

3. (c) The receipts and vouchers made under subsection (a) shall be:

   1. (1) filed with the county auditor before January 2 of each year; and
   2. (2) presented to the board of commissioners for examination and approval at the January meeting of the board of commissioners.

As added by P.L.52-1997, SEC.44.