Sec. 3. No financial records or records relating to financial records shall be destroyed until the earlier of the following actions:
(1) The audit of the records by the state board of accounts has been completed, report filed, and any exceptions set out in the report satisfied.
(2) The financial record or records have been copied or reproduced in accordance with a retention schedule or with the written consent of the administration.
Formerly: Acts 1939, c.91, s.3; Acts 1955, c.319, s.2. As amended by P.L.50-1991, SEC.12; P.L.74-1995, SEC.5; P.L.47-1997, SEC.1; P.L.10-1997, SEC.10; P.L.79-1998, SEC.9; P.L.171-2015, SEC.36.
Structure Indiana Code
Title 5. State and Local Administration
Article 15. Preservation of Public Records
Chapter 6. Local Public Records Commissions
5-15-6-1. County Commissions of Public Records; Creation; Membership; Meetings
5-15-6-1.2. "County Commission" or "Commission"
5-15-6-1.3. "Indiana State Archives"
5-15-6-1.4. "Local Government"
5-15-6-1.5. "Public Record" or "Record"
5-15-6-1.6. "Records Management"
5-15-6-1.7. "Retention Schedule"
5-15-6-2. Duties of County Commission
5-15-6-3. Prerequisites to Destruction of Financial Records
5-15-6-5. Records Having Official Value; State Archives
5-15-6-6. Records Having Historical Value; State Archives
5-15-6-11. Application of Chapter
5-15-6-12. Retention of Compilation or Creation of List or Report; Considerations