Indiana Code
Chapter 1. Credit Unions
28-7-1-12. Examinations of Credit Unions and Affiliates; Recognition of Cpa Audit; Examination of Vendors

Sec. 12. (a) Every credit union and every affiliate of a credit union shall be subject to examination in accordance with IC 28-11-3-1 by the department. A credit union shall be examined by the department as often as the department shall deem necessary. The department shall at all times be given free access to all of the books, papers, securities, and other sources of information, including audit reports and audit working papers for any such credit union. The director, the members of the department, and the supervisor in charge of the division shall have the power to subpoena documents and examine witnesses under oath pertaining to the business of the credit union. The department may accept an audit by a certified public accountant and govern its examination procedures and examination fees accordingly. At the close of each examination, a conference shall be conducted to disclose to the board of directors the findings of the examination.
(b) If a credit union contracts with an outside vendor to provide a service that would otherwise be undertaken internally by the credit union and be subject to the department's routine examination procedures, the person that provides the service to the credit union shall, at the request of the director, submit to an examination by the department. If the director determines that an examination under this subsection is necessary or desirable, the examination may be made at the expense of the person to be examined. If the person to be examined under this subsection refuses to permit the examination to be made, the director may order any credit union that receives services from the person refusing the examination to:
(1) discontinue receiving one (1) or more services from the person; or
(2) otherwise cease conducting business with the person.
Formerly: Acts 1961, c.182, s.12. As amended by P.L.263-1995, SEC.10; P.L.35-2010, SEC.153; P.L.73-2016, SEC.25.

Structure Indiana Code

Indiana Code

Title 28. Financial Institutions

Article 7. Specialized Financial Institutions

Chapter 1. Credit Unions

28-7-1-0.1. Application of Certain Amendments to Chapter

28-7-1-0.5. Definitions

28-7-1-1. Persons Authorized to Organize; Application; Articles of Incorporation

28-7-1-2. Repealed

28-7-1-3. Bylaws; Requirement to Commence Business; Form

28-7-1-4. Bylaws; Contents

28-7-1-5. Repealed

28-7-1-6. Repealed

28-7-1-7. Amendment of Articles

28-7-1-8. Unauthorized Use of Name "Credit Union"; Violations

28-7-1-9. Powers; Investments; Maintenance of Files; Authority to Purchase and Hold Life Insurance

28-7-1-9.1. Sale of Life Insurance Policy or Annuity Contract; Prohibitions

28-7-1-9.2. Request to Exercise Rights and Privileges Granted to Federal Credit Unions; Appeal

28-7-1-10. Membership; Identification; Qualified Groups; Membership Cards

28-7-1-10.1. Illegal Members; Purging of Accounts; Loans Not Affected

28-7-1-10.5. Repealed

28-7-1-10.6. Issuing Shares in a Revocable or Irrevocable Trust; Conditions

28-7-1-11. Quarterly Call Report of Credit Union's Condition; Civil Penalty for Failure to Report; Information in Report

28-7-1-12. Examinations of Credit Unions and Affiliates; Recognition of Cpa Audit; Examination of Vendors

28-7-1-13. Repealed

28-7-1-14. Fiscal Year; Membership Meetings; Voting Rights

28-7-1-15. Selection of Board of Directors, Supervisory Committee, and Credit Committee; Oath; Term Length; Replacement of Chief Executive Officer; Qualification Criteria

28-7-1-16. Board of Directors; Board Officers; Credit Union Officers; Board Meetings; Executive Committee; Directors' Duties; Loan Officers; Delegation of Duties; Suspension or Removal of Officer; Action by Written Consent

28-7-1-16.5. Conflicts of Interest; Disqualification; Directors; Committee Members

28-7-1-17. Loans to Members; Application; Terms and Conditions; Loans Secured by Real Estate; Participation Loans; Indemnifying or Second Mortgage on Real Estate

28-7-1-17.1. Repealed

28-7-1-17.2. Extensions of Credit to Officers, Directors, or Supervisory Committee Members; Applicability of Federal Regulation; Delinquencies by Directors or Committee Members; Waiver

28-7-1-17.3. Quarterly Report of Outstanding Indebtedness of Officers, Directors, and Committee Members; Retention; Contents

28-7-1-17.5. Signature Limits

28-7-1-18. Duties and Powers of Supervisory Committee; Audits; Meeting Minutes

28-7-1-19. Capital; Lien on Shares; Transfer of Shares; Use of Secondary Capital by Federal Credit Unions

28-7-1-20. Repealed

28-7-1-20.1. Issuance of Shares; Joint Tenancy; Deposits, Investments, and Withdrawals by Minors

28-7-1-21. Repealed

28-7-1-22. Authority to Borrow; Limits; Authority to Receive Public Deposits and Pledge Securities

28-7-1-23. Loans to Members; Purposes; Repayment Plans; Direct Deposit

28-7-1-24. Regular Reserve Requirements; Undivided Profits Account; Financial Statements; Allowances for Loan and Investment Losses

28-7-1-24.1. Repealed

28-7-1-25. Dividends

28-7-1-26. Repealed

28-7-1-26.3. Termination of Membership; Termination or Suspension of Services to Member; Withdrawal From Membership; Notice

28-7-1-26.5. Refusal to Make Payment From Account

28-7-1-27. Repealed

28-7-1-27.1. Dissolution

28-7-1-28. Change of Place of Business

28-7-1-29. Conversion From Federal to State Charter; Conversion From State to Federal Charter; Procedures and Requirements

28-7-1-30. Repealed

28-7-1-31. Fidelity Coverage for Directors, Officers, and Employees With Access to Money or Bonds; Blanket Fidelity Bond or Separate Reserve Fund Required

28-7-1-31.3. Credit Union Officials; Discharge of Duties; Indemnification

28-7-1-31.5. Insurance; Examinations

28-7-1-32. Repealed

28-7-1-33. Merger of Credit Unions; Submission of Resolutions and Joint Agreement to Department; Approval or Disapproval; Shareholder Vote; Articles of Merger

28-7-1-33.1. Merger of Credit Unions; Surviving Credit Union Organized Under Federal or Other State Law; Department Approval Not Required

28-7-1-34. Out-of-State Credit Unions; Branch Offices in Indiana; Approval of Department or Exemption From Approval; Field of Membership; Application; Denial, Suspension, or Revocation of Application; Compliance; Examinations; Agreements Between Depa...

28-7-1-35. Effect of Amendments by Acts 1974, p.l.130

28-7-1-36. Atm Ownership

28-7-1-37. Withdrawal of Deposits

28-7-1-38. Requirement to Provide Property Tax Information in Certain Transactions

28-7-1-39. Limits on Loans to Members; Exceptions; Prohibition Against Accepting Compensation for Procuring Loan; Exception for Bona Fide Employment or Compensation Agreements; Deadline for Compliance