Sec. 7. (a) The state examiner shall appoint assistants not exceeding the number required to administer this article. The assistants are to be known as "field examiners" and are at all times subject to the order and direction of the state examiner. Field examiners shall inspect and examine accounts of all state agencies, municipalities, and other governmental units, entities, or instrumentalities.
(b) The state examiner may engage or, in accordance with section 24 of this chapter, allow the engagement of private examiners to the extent the state examiner determines necessary to satisfy the requirements of this article. These examiners are subject to the direction of the state examiner while performing examinations under this article. The state examiner shall allow the engagement of private examiners for any state college or university subject to examination under this article if the state examiner finds that the private examiner is an independent certified public accountant firm with specific expertise in the financial affairs of educational organizations. The state examiner shall allow the engagement of private examiners for any development authority in accordance with IC 36-7.5-2-9 or IC 36-7.6-2-14, whichever applies. These private examiners are subject to the direction of the state examiner while performing examinations under this article.
(c) The state examiner may engage experts to assist the state board of accounts in carrying out its responsibilities under this article.
Formerly: Acts 1909, c.55, s.7. As amended by Acts 1980, P.L.30, SEC.6; P.L.3-1986, SEC.10; P.L.181-2015, SEC.11; P.L.213-2015, SEC.61; P.L.149-2016, SEC.19; P.L.257-2019, SEC.4.
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