IC 5-11-1 – State Board of Accounts Created | Midpage

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Indiana Code

Chapter 1

IC 5-11-1

State Board of Accounts Created

1Establishment; designation as independent external auditor; members; appointment; qualifications; terms; tenure 2System of accounting and reporting 3Separate accounts 4Annual report required for approval of budget, supplemental appropriations or for issuance of debt 5Repealed 6Forms of reports 7Field examiners; private examiners; state colleges and universities; experts 8Field examiners 9Financial examinations; unauditable entities; required inquiries; inefficiencies encountered; witnesses; records; process; IEDC waiver; IDDC waiver 9.3Examination of certain bodies corporate and politic 9.5Confidential reporting; retaliation; relief 9.7Repealed 10Failure to file report; interference with examiners; offense; forfeiture of office and alternative 11Records of money collected; public inspection 12Repealed 13Warrants or checks of state or municipality; receipts or quietus; correctness of claims 14Salaries and traveling expenses of state examiner, deputies, and assistants 15Repealed 16Definitions 17Repealed 18Examinations without notice; disclosure; offense 19Copyrighting uniform bookkeeping system; purchase of public office supplies 20Repealed 21Mandatory adoption of uniform system; refusal to adopt or failure to use; offense; penalty; forfeiture of office and alternative 22Repealed 23Repealed 24Uniform compliance guidelines for examinations and reports 24.4Opt out of state board of accounts examination; selection of certified public accountant to perform examination; examination report 24.5Expired 25Risk based examination criteria used to determine examination frequency; biennial school corporation examinations 26Repealed 27Local governmental internal controls; personnel training; violations; reporting misappropriations 28Annual internal audit and report required for certain agencies 28.2Access to statement filed by financial institutions 29Access to software supplied to a political subdivision 30Request for examination according to generally accepted accounting principles 31Examination of school corporations; revenue spending plans