Indiana Code
Title 20. Education
Article 39. Accounting and Financial Reporting Procedures

Chapter 1. Unified Accounting System

20-39-1-1. Required Implementation - Sec. 1. All public school governing bodies, except a charter...

20-39-1-2. Repealed - [Pre-2006 Recodification Citation: 20-24-8-5.] As added by P.L.2-2006, SEC.162. Repealed...

20-39-1-3. Application to Freeway Schools - Sec. 3. IC 20-26-15-6 applies to the budget and accounting...

20-39-1-4. Charter School Organizers - Sec. 4. Charter school organizers shall adopt and accurately implement...

Chapter 2. Oversight by Department of Education

20-39-2-1. Supervision by Secretary of Education - Sec. 1. (a) The secretary of education shall exercise the...

20-39-2-2. Power to Require Reports - Sec. 2. The secretary of education may require from the...

20-39-2-3. Prescription of Forms - Sec. 3. The secretary of education may prepare and transmit...

Chapter 3. Financial Oversight of Township Schools

20-39-3-1. Inspection of Records - Sec. 1. The books, papers, and accounts of any township...

20-39-3-2. County Officers; Subpoena Powers - Sec. 2. For purposes of an inspection, the school examiner,...

20-39-3-3. Correction of Records - Sec. 3. If any books and accounts have been imperfectly...

20-39-3-4. Prescription of Forms - Sec. 4. The state board of accounts shall prescribe accounting...

Chapter 4. Audits; Reports Related to Trust Funds

20-39-4-1. Application; County Common School Fund; Congressional Township School Fund - Sec. 1. This chapter applies to the following funds: (1)...

20-39-4-2. Examination of Records; State Board of Accounts - Sec. 2. The state board of accounts shall examine the...

20-39-4-3. Annual Report of County Auditor and County Treasurer - Sec. 3. Before May 1 of each calendar year, each...

20-39-4-4. Examination of Report; County Commissioners - Sec. 4. (a) At the May meeting the county commissioners...

20-39-4-5. Annual Report; County Commissioners - Sec. 5. (a) Each board of county commissioners, at the...

20-39-4-6. Record of Report; Distribution of Copies - Sec. 6. The report prepared under section 5 of this...