Ind. Code § 36-4-10-9
If the clerk or clerk-treasurer is unable to perform the fiscal requirements of the clerk's or clerk-treasurer's position, the city shall hire or contract with a qualified certified public accountant to:
(2) perform the clerk or clerk-treasurer's fiscal responsibilities.
The clerk or clerk-treasurer is considered to be unable to perform the fiscal requirements of the clerk's or clerk-treasurer's position if the city is declared unauditable under IC 5-11-1-9 (b).
As added by P.L.58-2023, SEC.27.