Indiana Code
Chapter 1. Unified Accounting System
20-39-1-4. Charter School Organizers

Sec. 4. Charter school organizers shall adopt and accurately implement a single, unified accounting system for charter school organizers as prescribed by the state board and the state board of accounts. The system, including a chart of accounts and all prescribed forms, must enable charter school organizers to adopt the accrual basis method of accounting.
As added by P.L.280-2013, SEC.56.