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

2. (b) The auditor of state shall approve forms and reports used by the auditor of state 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 auditor of state may require that a form or report submitted to the auditor of state 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 auditor of state.

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