Ind. Code § 5-11-4-3 – Expenses of investigation of public accounts; certification; reimbursements

(a) The expense of examination and investigation of accounts shall be paid by each municipality or entity as provided in this chapter.
(b) The state examiner shall not certify more often than monthly to the auditor of each county the amount chargeable to each taxing unit within the county for the expense of its examinations as provided in this chapter. Immediately upon receipt of the certified statement, the county auditor shall issue a warrant on the county treasurer payable to the treasurer of state out of the general fund of the county for the amount stated in the certificate. The county auditor shall reimburse the county general fund, except for the expense of examination and investigation of county offices, out of the money due the taxing units at the next semiannual settlement of the collection of taxes.
(c) If the county to which a claim is made is not in possession or has not collected the funds due or to be due to any examined municipality, then the certificate must be filed with and the warrant shall be drawn by the officer of the municipality having authority to draw warrants upon its funds. The municipality shall pay the warrant immediately to the treasurer of state. The money, when received by the treasurer of state, shall be deposited in the trust and agency fund created by subsection (g).
(d) Except as otherwise provided in this chapter, each:
1. (1) taxing unit; and
2. (2) soil and water conservation district;
  shall be charged at the rate of one hundred seventy-five dollars ($175) per day for each field examiner, private examiner, expert, or employee of the state board of accounts who is engaged in making examinations or investigations. Except as provided in subsection (h), all other entities shall be charged the actual direct and indirect cost of performing the examination or investigation.
(e) The state examiner shall certify, not more often than monthly, to the proper disbursing officer the total amount of expense incurred for the examination of:
1. (1) any unit of state government or entity that is required by law to bear the costs of its own examination and operating expense; or
2. (2) any utility owned or operated by any municipality or any department of the municipality, if the utility is operated from revenues or receipts other than taxation.
  Upon receipt of the state examiner's certificate the unit of state government, entity, or utility shall immediately pay to the treasurer of state the amount charged. The money, when received by the treasurer of state, shall be deposited in the trust and agency fund created by subsection (g).
(f) In addition to other charges provided in this chapter, the state examiner may charge a reasonable fee for typing and processing reports of examination in the same manner as other charges are made under this chapter.
(g) There is created a dedicated fund known as the trust and agency fund in the hands of the state examiner to be used by the state examiner for the payment of the expense of examinations under this article. All fees charged for examinations under this article shall be deposited into the trust and agency fund.
(h) A municipality that contracts for services with a volunteer fire department may pay the cost of an examination or investigation of the volunteer fire department under this chapter.
(i) An audit of a county shall include, but not be limited to, an audit of that county's soil and water conservation district established under IC 14-32 .
Formerly: Acts 1945, c.15, s.3. As amended by Acts 1980, P.L.30, SEC.14; P.L.52-1983, SEC.1; P.L.3-1986, SEC.17; P.L.64-1987, SEC.1; P.L.291-2001, SEC.168; P.L.191-2003, SEC.1; P.L.213-2015, SEC.62.