Indiana Code
Chapter 5. Special Education Cooperatives
20-35-5-13. Fiscal Accountability

Sec. 13. A special education cooperative may:
(1) be attached to a participating school corporation that has responsibility for administrative and financial controls; or
(2) establish a separate treasury with separate accounts.
If a special education cooperative is not attached to a participating school corporation, it must comply with the state board of accounts' approved forms and rules for fiscal accountability and is subject to audit by the state board of accounts.
[Pre-2005 Elementary and Secondary Education Recodification Citation: 20-1-6-20(g).]
As added by P.L.1-2005, SEC.19.

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