Indiana Code
Chapter 4.1. Accounting System for Local Roads and Streets
8-17-4.1-2. Records

Sec. 2. The governing body of every county and municipality shall set up and maintain an adequate system of records as prescribed by the state board of accounts, for their departments having road and street responsibilities.
Formerly: Acts 1971, P.L.103, SEC.1. As amended by P.L.86-1988, SEC.116.