Indiana Code
Chapter 3.7. Access to Financial Data for Local Schools
5-14-3.7-3. Department Posting Information on Indiana Transparency Web Site

Sec. 3. (a) The department, working with the office of technology established by IC 4-13.1-2-1 or another organization that is part of a state educational institution, the state board of accounts established by IC 5-11-1-1, the department of local government finance established under IC 6-1.1-30-1.1, and the office of management and budget established by IC 4-3-22-3, shall post on the Indiana transparency Internet web site a data base that lists expenditures and fund balances, including expenditures for contracts, grants, and leases, for public schools. The web site must be electronically searchable by the public.
(b) The data base must include for public schools:
(1) the amount, date, payer, and payee of expenditures;
(2) a listing of expenditures specifically identifying those for:
(A) personal services;
(B) other operating expenses or total operating expenses; and
(C) debt service, including lease payments, related to debt;
(3) a listing of fund balances, specifically identifying balances in funds that are being used for accumulation of money for future capital needs;
(4) a listing of real and personal property owned by the public school; and
(5) the report required under IC 6-1.1-33.5-7.
As added by P.L.172-2011, SEC.17. Amended by P.L.84-2014, SEC.3; P.L.208-2016, SEC.2; P.L.213-2018(ss), SEC.1.

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