Sec. 3. The state board of accounts shall develop systems of records for every county and municipality to maintain. The records shall be adequate (considering the anticipated number and type of transactions relating to roads and streets) to show the sources and amount of receipts and expenditures of the department, the purpose of the expenditures, and an accounting of all funds.
Formerly: Acts 1971, P.L.103, SEC.1. As amended by P.L.86-1988, SEC.117.
Structure Indiana Code
Title 8. Utilities and Transportation
Article 17. County Roads─administration and Maintenance
Chapter 4.1. Accounting System for Local Roads and Streets
8-17-4.1-1. Application of Chapter; Governing Body
8-17-4.1-3. Development of Adequate System
8-17-4.1-4. Additional Records
8-17-4.1-5. Annual Operational Report
8-17-4.1-6. Contents of Report
8-17-4.1-8. Certified List; Counties and Municipalities; Withholding of Distributions