1. (a) All forms and reports that are used by the state comptroller to enter information into the state comptroller's accounting system are subject to the approval of the state comptroller.

2. (b) The state comptroller shall approve forms and reports used by the state comptroller in a paper form, as a facsimile, or in an electronic form. This section may not be implemented in a manner that interferes with the duties and powers of:

   1. (1) the state board of accounts under IC 5-11-1-2 ; or
   2. (2) the oversight committee on public records or the Indiana archives and records administration under IC 5-15-5.1-5 .

3. (c) The state comptroller may require that a form or report submitted to the state comptroller for processing must be submitted in paper form, as a facsimile, or electronically if the requirement:

   1. (1) is approved by the state board of accounts; and
   2. (2) does not create a hardship for a person that submits the form or report to the state comptroller.

As added by P.L.6-1996, SEC.2. Amended by P.L.19-1997, SEC.1; P.L.171-2015, SEC.2; P.L.9-2024, SEC.46.