The department, the office of management and budget established by IC 4-3-22-3 , and the state board of accounts established by IC 5-11-1-1 shall post on the Indiana transparency website the following:

1. (1) The financial reports required by IC 5-11-1-4 .
2. (2) The report on expenditures per capita prepared under IC 6-1.1-33.5-7 .
3. (3) A listing of the property tax rates certified by the department.
4. (4) An index of audit reports prepared by the state board of accounts.
5. (5) Local development agreement reports prepared under IC 4-33-23-10 and IC 4-33-23-17 .
6. (6) Information for evaluating the fiscal health of a political subdivision in the format required by section 8(b) of this chapter.

7. (7) A listing of expenditures specifically identifying those for:

   1. (A) personal services;
   2. (B) other operating expenses or total operating expenses; and
   3. (C) debt service, including lease payments, related to debt.
8. (8) A listing of fund balances, specifically identifying balances in funds that are being used for accumulation of money for future capital needs.
9. (9) Any other financial information deemed appropriate by the department.

As added by P.L.172-2011, SEC.18. Amended by P.L.229-2013, SEC.37; P.L.84-2014, SEC.5; P.L.208-2016, SEC.3; P.L.1-2025, SEC.66; P.L.157-2026, SEC.28.