Indiana Code
Chapter 1. State Board of Accounts Created
5-11-1-26. Examination Reports; Requisites; Performance of Public Works; Powers of Board

Sec. 26. (a) If a state office, municipality, or other entity has authority to contract for the construction, reconstruction, alteration, repair, improvement, or maintenance of a public work, the state board of accounts shall include in each examination report concerning the state office, municipality, or entity:
(1) an opinion concerning whether the state office, municipality, or entity has complied with IC 5-16-8; and
(2) a brief description of each instance in which the state office, municipality, or entity has exercised its authority under IC 5-16-8-2(b) or IC 5-16-8-4.
(b) If a municipality or a county performs a public work by means of its own workforce under IC 36-1-12-3, the state board of accounts shall include the following in each examination report concerning the municipality or county:
(1) An opinion concerning whether the municipality or county has complied with IC 36-1-12-3 for each public work performed by the entity's own workforce.
(2) A brief description of each public work that the municipality or county has performed with its own workforce under IC 36-1-12-3, including a calculation of the actual cost of each public work under IC 36-1-12-3.
(3) An opinion concerning whether the municipality or county has complied with IC 36-1-12-19 in calculating the actual costs of a public work project performed under IC 36-1-12-3.
(c) If a state agency performs a public work by means of its own workforce under IC 4-13.6-5-4, the state board of accounts shall include the following in each examination report concerning the agency:
(1) An opinion concerning whether the agency has complied with IC 4-13.6-5-4 for each public work performed by the agency's own workforce.
(2) A brief description of each public work that the agency has performed with its own workforce under IC 4-13.6-5-4, including a calculation of the actual cost of each public work under IC 4-13.6-5-4.
(3) An opinion concerning whether the agency has complied with IC 4-13.6-5-4(c) in calculating the actual costs of a public work project performed under IC 4-13.6-5-4.
(d) If a state educational institution performs a public work by means of its own workforce under IC 5-16-1-1.5, the state board of accounts shall include the following in each examination report concerning the state educational institution:
(1) An opinion concerning whether the state educational institution has complied with IC 5-16-1-1.5 for each public work performed by the state educational institution's own workforce.
(2) A brief description of each public work that the state educational institution has performed with its own workforce under IC 5-16-1-1.5, including a calculation of the actual cost of each public work under IC 5-16-1-1.5.
(3) An opinion concerning whether the state educational institution has complied with IC 5-16-1-1.5 in calculating the actual costs of a public work project performed under IC 5-16-1-1.5.
(e) The state board of accounts may exercise any of its powers under this chapter concerning public accounts to carry out this section, including the power to require a uniform system of accounting or the use of forms prescribed by the state board of accounts.
As added by P.L.63-1987, SEC.1. Amended by P.L.172-2011, SEC.13.

Structure Indiana Code

Indiana Code

Title 5. State and Local Administration

Article 11. Accounting for Public Funds

Chapter 1. State Board of Accounts Created

5-11-1-1. Establishment; Members; Appointment; Qualifications; Terms; Tenure

5-11-1-2. System of Accounting and Reporting

5-11-1-3. Separate Accounts

5-11-1-4. Annual Report Required for Approval of Budget, Supplemental Appropriations or for Issuance of Debt

5-11-1-5. Repealed

5-11-1-6. Forms of Reports

5-11-1-7. Field Examiners; Private Examiners; State Colleges and Universities; Experts

5-11-1-8. Field Examiners

5-11-1-9. Financial Examinations; Required Inquiries; Inefficiencies Encountered; Witnesses; Records; Process; Iedc Waiver

5-11-1-9.3. Examination of Certain Bodies Corporate and Politic

5-11-1-9.5. Confidential Reporting; Grounds for Examination; Retaliation; Relief

5-11-1-9.7. Withdrawal or Removal of Counties From Solid Waste Management Districts

5-11-1-10. Failure to File Report; Interference With Examiners; Offense; Forfeiture of Office and Alternative

5-11-1-11. Records of Money Collected; Public Inspection

5-11-1-12. Repealed

5-11-1-13. Warrants or Checks of State or Municipality; Receipts or Quietus; Correctness of Claims

5-11-1-14. Salaries and Traveling Expenses of State Examiner, Deputies, and Assistants

5-11-1-15. Bonds and Crime Policies for Faithful Performance

5-11-1-16. Definitions

5-11-1-17. Repealed

5-11-1-18. Examinations Without Notice; Disclosure; Offense

5-11-1-19. Copyrighting Uniform Bookkeeping System; Purchase of Public Office Supplies

5-11-1-20. Repealed

5-11-1-21. Mandatory Adoption of Uniform System; Refusal to Adopt or Failure to Use; Offense; Penalty; Forfeiture of Office and Alternative

5-11-1-22. Repealed

5-11-1-23. Repealed

5-11-1-24. Uniform Compliance Guidelines for Examinations and Reports

5-11-1-24.4. Opt Out of State Board of Accounts Examination; Selection of Certified Public Accountant to Perform Examination; Examination Report

5-11-1-25. Risk Based Examination Criteria Used to Determine Examination Frequency; Biennial School Corporation Examinations

5-11-1-26. Examination Reports; Requisites; Performance of Public Works; Powers of Board

5-11-1-27. Local Governmental Internal Controls; Personnel Training; Violations; Reporting Misappropriations

5-11-1-28. Annual Internal Audit and Report Required for Certain Agencies

5-11-1-28.2. Access to Statement Filed by Financial Institutions

5-11-1-29. Access to Software Supplied to a Political Subdivision

5-11-1-30. Request for Examination According to Generally Accepted Accounting Principles

5-11-1-31. Examination of School Corporations; Revenue Spending Plans