Indiana Code
Chapter 14. Achieving a Better Life Experience (Able) Program
12-11-14-23. Audit; Transmission of Audit

Sec. 23. (a) The funds, accounts, management, and operations of the authority are subject to annual audit by an independent public accounting firm retained by the board.
(b) The authority shall promptly transmit copies of each annual audit to the governor and in an electronic format under IC 5-14-6 to the general assembly. Upon request, the authority shall make available copies of the audit to qualified beneficiaries, account owners, and the public.
As added by P.L.12-2016, SEC.8.

Structure Indiana Code

Indiana Code

Title 12. Human Services

Article 11. Services for Individuals With Disabilities

Chapter 14. Achieving a Better Life Experience (Able) Program

12-11-14-1. "Able Account"

12-11-14-2. "Authority"

12-11-14-3. "Board"

12-11-14-4. "Contracting State"

12-11-14-5. "Designated Beneficiary"

12-11-14-6. "Eligible Individual"

12-11-14-7. "Qualified Able Program"

12-11-14-8. "Qualified Disability Expense"

12-11-14-9. Creation of Able Authority; Body Corporate and Politic; Authority to Establish Qualified Able Program; Tax Exemption; Contracting; Public Agency

12-11-14-10. Establishment of Able Board; Members; Appointments; Chairperson; Reimbursement; Quorum

12-11-14-10.5. Treasurer of State Administers, Manages, and Directs the Affairs of the Board

12-11-14-11. Board Duties and Powers

12-11-14-12. Authority Duties; Annual Report

12-11-14-13. Accepting of Gifts and Property by Authority

12-11-14-14. Designated Person Maintaining Records of Authority Proceedings; Custodian

12-11-14-15. Surety Bond

12-11-14-16. Not a Conflict of Interest to Serve on Authority; Disclosure of Conflicts by Member

12-11-14-17. Funds

12-11-14-18. Investment Policies

12-11-14-19. Investment Policies by Board

12-11-14-20. Preserving, Investing, and Expenditures of Trust Fund and Property; Trust

12-11-14-21. Management of Assets in Trust Fund

12-11-14-22. Expenses of Authority; Exhausting of Funds

12-11-14-23. Audit; Transmission of Audit

12-11-14-24. Taxation Exemption; Property of Account Owner; Funds in Able Account