Indiana Code
Article 11. Accounting for Public Funds
Chapter 1. State Board of Accounts Created

5-11-1-1. Establishment; Members; Appointment; Qualifications; Terms; Tenure - Sec. 1. (a) There is established a state board of...

5-11-1-2. System of Accounting and Reporting - Sec. 2. The state board of accounts shall formulate, prescribe,...

5-11-1-3. Separate Accounts - Sec. 3. Separate accounts shall be kept for every appropriation...

5-11-1-4. Annual Report Required for Approval of Budget, Supplemental Appropriations or for Issuance of Debt - Sec. 4. (a) The state examiner shall require from every...

5-11-1-5. Repealed - Formerly: Acts 1909, c.55, s.5. Repealed by Acts 1980, P.L.30,...

5-11-1-6. Forms of Reports - Sec. 6. The state board of accounts shall formulate, prescribe,...

5-11-1-7. Field Examiners; Private Examiners; State Colleges and Universities; Experts - Sec. 7. (a) The state examiner shall appoint assistants not...

5-11-1-8. Field Examiners - Sec. 8. All appointments of field examiners shall be made...

5-11-1-9. Financial Examinations; Required Inquiries; Inefficiencies Encountered; Witnesses; Records; Process; Iedc Waiver - Sec. 9. (a) The state examiner, personally or through the...

5-11-1-9.3. Examination of Certain Bodies Corporate and Politic - Sec. 9.3. (a) This section applies only to a body...

5-11-1-9.5. Confidential Reporting; Grounds for Examination; Retaliation; Relief - Sec. 9.5. (a) An individual may report suspected malfeasance, misfeasance,...

5-11-1-9.7. Withdrawal or Removal of Counties From Solid Waste Management Districts - Sec. 9.7. (a) The state examiner, personally or through the...

5-11-1-10. Failure to File Report; Interference With Examiners; Offense; Forfeiture of Office and Alternative - Sec. 10. (a) A public officer or responsible officer of...

5-11-1-11. Records of Money Collected; Public Inspection - Sec. 11. There shall be kept in the office of...

5-11-1-12. Repealed - Formerly: Acts 1909, c.55, s.12. As amended by Acts 1978,...

5-11-1-13. Warrants or Checks of State or Municipality; Receipts or Quietus; Correctness of Claims - Sec. 13. Each officer having authority to draw the warrant...

5-11-1-14. Salaries and Traveling Expenses of State Examiner, Deputies, and Assistants - Sec. 14. The salaries and necessary traveling expenses of the...

5-11-1-15. Bonds and Crime Policies for Faithful Performance - Sec. 15. (a) The state examiner, deputy examiners, and field...

5-11-1-16. Definitions - Sec. 16. (a) As used in this article, "municipality" means...

5-11-1-17. Repealed - Formerly: Acts 1909, c.55, s.18; Acts 1945, c.176, s.4. Repealed...

5-11-1-18. Examinations Without Notice; Disclosure; Offense - Sec. 18. All examinations under this chapter may be made...

5-11-1-19. Copyrighting Uniform Bookkeeping System; Purchase of Public Office Supplies - Sec. 19. No system for uniform bookkeeping or any book,...

5-11-1-20. Repealed - Formerly: Acts 1909, c.55, s.21. Repealed by Acts 1980, P.L.30,...

5-11-1-21. Mandatory Adoption of Uniform System; Refusal to Adopt or Failure to Use; Offense; Penalty; Forfeiture of Office and Alternative - Sec. 21. (a) All public officers and responsible officers of...

5-11-1-22. Repealed - Formerly: Acts 1909, c.55, s.23. As amended by P.L.25-1986, SEC.37....

5-11-1-23. Repealed - Formerly: Acts 1909, c.55, s.24; Acts 1945, c.176, s.5. As...

5-11-1-24. Uniform Compliance Guidelines for Examinations and Reports - Sec. 24. (a) The state board of accounts shall establish...

5-11-1-24.4. Opt Out of State Board of Accounts Examination; Selection of Certified Public Accountant to Perform Examination; Examination Report - Sec. 24.4. (a) This section applies only to an audited...

5-11-1-25. Risk Based Examination Criteria Used to Determine Examination Frequency; Biennial School Corporation Examinations - Sec. 25. (a) This section and section 24.4 of this...

5-11-1-26. Examination Reports; Requisites; Performance of Public Works; Powers of Board - Sec. 26. (a) If a state office, municipality, or other...

5-11-1-27. Local Governmental Internal Controls; Personnel Training; Violations; Reporting Misappropriations - Sec. 27. (a) As used in this section, "legislative body"...

5-11-1-28. Annual Internal Audit and Report Required for Certain Agencies - Sec. 28. (a) The bureau of motor vehicles (IC 9-14-7-1),...

5-11-1-28.2. Access to Statement Filed by Financial Institutions - Sec. 28.2. The state board of accounts shall have regular...

5-11-1-29. Access to Software Supplied to a Political Subdivision - Sec. 29. (a) As used in this section, "vendor" means...

5-11-1-30. Request for Examination According to Generally Accepted Accounting Principles - Sec. 30. (a) An audited entity may request that an...

5-11-1-31. Examination of School Corporations; Revenue Spending Plans - Sec. 31. An examination of a school corporation conducted under...