Sec. 31. An examination of a school corporation conducted under section 24.4, 25(d), or 30 of this chapter and a financial report prepared in accordance with IC 5-1-11.5-3 must include an examination of:
(1) any revenue spending plans adopted under IC 20-46-1-8 or IC 20-46-9-6 for:
(A) an operating referendum tax levy approved by the voters of the school corporation under IC 20-46-1; or
(B) a school safety referendum tax levy approved by the voters of the school corporation under IC 20-46-9; and
(2) the operating referendum tax levy fund or school safety referendum tax levy fund of the school corporation, whichever is applicable;
to determine whether the school corporation is using the revenue collected from the operating referendum tax levy or school safety referendum tax levy in the amounts and for the purposes established in the applicable revenue spending plan.
As added by P.L.136-2021, SEC.1.
Structure 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
5-11-1-7. Field Examiners; Private Examiners; State Colleges and Universities; Experts
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
5-11-1-11. Records of Money Collected; Public Inspection
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
5-11-1-18. Examinations Without Notice; Disclosure; Offense
5-11-1-19. Copyrighting Uniform Bookkeeping System; Purchase of Public Office Supplies
5-11-1-24. Uniform Compliance Guidelines for Examinations and Reports
5-11-1-26. Examination Reports; Requisites; Performance of Public Works; Powers of Board
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