Indiana Code
Title 5. State and Local Administration
Article 11. Accounting for Public Funds

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 Repealed - Formerly: Acts 1909, c.55, s.5. Repealed by Acts 1980, P.L.30,...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 Repealed - Formerly: Acts 1909, c.55, s.12.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 Repealed - Formerly: Acts 1909, c.55, s.18; Acts 1945, c.176, s.4. Repealed...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...

Chapter 2. Repealed - Repealed by Acts 1980, P.L.30, SEC.19.

Chapter 3. Repealed - Repealed by Acts 1980, P.L.30, SEC.19.

Chapter 4. Payment of State Board of Accounts for Investigation of Public Accounts

5-11-4-1. Repealed - Formerly: Acts 1945, c.15, s.1. Repealed by Acts 1980, P.L.30,...

5-11-4-2. Field Examiners; Traveling Expenses - Sec. 2. Traveling expenses of field examiners shall be allowed...

5-11-4-3. Expenses of Investigation of Public Accounts; Certification; Reimbursements - Sec. 3. (a) The expense of examination and investigation of...

5-11-4-3.5. Repealed - As added by Acts 1977, P.L.27, SEC.4. Amended by Acts...

5-11-4-3.6. Payment of Investigation Costs by Examined Unit From Designated Funds - Sec. 3.6. As provided in section 3 of this chapter,...

5-11-4-4. Payments Without Appropriation - Sec. 4. All disbursing officers be and they are hereby...

Chapter 5. Reports of Examinations by State Board of Accounts; Recovery of Public Funds

5-11-5-1. Examination Reports; Exit Conferences; Disclosure of Examination Results; Attorney General Actions - Sec. 1. (a) Whenever an examination is made under this...

5-11-5-1.5. Failure of Audited Entity to Comply; Actions - Sec. 1.5. (a) As used in this section, "audited entity"...

5-11-5-2. Action for Recovery of Money - Sec. 2. Upon the written request of the attorney-general, the...

5-11-5-3. Compromise and Adjustment of Actions; Discretion of Attorney General; Appeal - Sec. 3. (a) The attorney general, by and with the...

5-11-5-4. Party to Actions; Plaintiff's Right of Recovery - Sec. 4. Any action brought by the attorney general, as...

5-11-5-5. Cumulative Remedies - Sec. 5. The remedies provided for in this chapter are...

5-11-5-6. Repealed - Formerly: Acts 1917, c.115, s.6. Repealed by Acts 1980, P.L.30,...

5-11-5-7. Collecting Fines, Costs, and Fees for Statutory Violations, Bond Forfeitures, and User's Fees; Compromises; Collection Costs; Disposition of Collected Money - Sec. 7. (a) The state board of accounts or a...

5-11-5-8. Copies of Reports Filed With Library Upon Request; Public Inspection; Renewal of Request - Sec. 8. (a) Upon request of a public library, the...

Chapter 5.5. False Claims and Whistleblower Protection

5-11-5.5-1. Definitions - Sec. 1. The following definitions apply throughout this chapter: (1)...

5-11-5.5-2. False Claims; Civil Penalty; Reduced Penalty for Certain Disclosures - Sec. 2. (a) This section does not apply to: (1)...

5-11-5.5-3. Duties of Inspector General and Attorney General; Concurrent Jurisdiction to Investigate; Civil Actions; When Inspector General May Bring a Civil Action; Venue - Sec. 3. (a) The: (1) attorney general; and (2) inspector...

5-11-5.5-4. Civil Action Brought by Person on Behalf of State; Dismissal; Service on Inspector General and Attorney General; Intervention by Inspector General or Attorney General; Extension of Time - Sec. 4. (a) A person may bring a civil action...

5-11-5.5-5. Responsibilities of Inspector General or Attorney General as Intervenors in Civil Action; Venue; Complainant as Party; Dismissal; Limitations on Complainant's Participation; Alternative Proceedings - Sec. 5. (a) If the attorney general or the inspector...

5-11-5.5-6. Compensation to Complainant; Exceptions and Modifications - Sec. 6. (a) The person who initially filed the complaint...

5-11-5.5-7. Lack of Jurisdiction Over Certain Civil Actions Brought by Individual - Sec. 7. (a) This section does not apply to an...

5-11-5.5-8. Relief for Whistleblowers - Sec. 8. (a) An employee who has been discharged, demoted,...

5-11-5.5-9. Service of Subpoena; Statute of Limitations; Burden of Proof; Estoppel - Sec. 9. (a) A subpoena requiring the attendance of a...

5-11-5.5-10. Civil Investigative Demands; Procedure - Sec. 10. (a) If the attorney general or the inspector...

5-11-5.5-11. Civil Investigative Demands; Specificity and Contents; Time Periods - Sec. 11. (a) A civil investigative demand issued under this...

5-11-5.5-12. Civil Investigative Demands; Protections From Disclosure; Objections - Sec. 12. (a) A civil investigative demand issued under this...

5-11-5.5-13. Civil Investigative Demands; Service - Sec. 13. (a) A civil investigative demand issued under this...

5-11-5.5-14. Civil Investigative Demands; Response - Sec. 14. (a) The production of documentary material in response...

5-11-5.5-15. Civil Investigative Demands; Possession of Responses and Transcripts; Examination of Responses - Sec. 15. (a) The official who issued the civil investigative...

5-11-5.5-16. Civil Investigative Demands; Sanctions for Failure to Comply; Protective Orders - Sec. 16. (a) A person who has failed to comply...

5-11-5.5-17. Civil Investigative Demands; Confidentiality of Responses - Sec. 17. Documentary material, answers to written interrogatories, or oral...

5-11-5.5-18. Application of Indiana Rules of Trial Procedure - Sec. 18. Proceedings under this chapter are governed by the...

Chapter 5.7. Medicaid False Claims and Whistleblower Protection

5-11-5.7-1. Application; Definitions - Sec. 1. (a) This chapter applies only to claims, requests,...

5-11-5.7-2. Liability for Presenting, Making, or Using False Claims, False Records or Statements, Conspiracy - Sec. 2. (a) A person who: (1) knowingly presents, or...

5-11-5.7-3. Concurrent Jurisdiction to Investigate; Civil Action; Certification of Findings; Intervention; Disqualification - Sec. 3. (a) The: (1) attorney general; and (2) inspector...

5-11-5.7-4. Civil Action for Violations on Behalf of a Person or the State; Requirements; Dismissal of Claim; Serving of Complaint; Extensions of Time; Intervention - Sec. 4. (a) A person may bring a civil action...

5-11-5.7-5. Attorney General and Inspector General Responsibilities in Intervention; Dismissal of Action; Settlement of Action; Limitations - Sec. 5. (a) If the attorney general or the inspector...

5-11-5.7-6. Entitlement for Person Who Initially Filed Complaint; Attorney's Fees and Costs; State Not Liable for Expenses and Costs - Sec. 6. (a) The person who initially filed the complaint...

5-11-5.7-7. No Court Jurisdiction for Actions Brought by Incarcerated Offenders, Actions Brought Against Certain Officeholders, Actions Subject to Civil Suit or Criminal Prosecution, or Actions Based on Information Contained in Specified Documents - Sec. 7. (a) This section does not apply to an...

5-11-5.7-8. Entitled Relief for Employees, Contractors, or Agents; Three Year Limitation - Sec. 8. (a) An employee, contractor, or agent who has...

5-11-5.7-9. Subpoena; Barring of Civil Action Timing; Establishment of Elements of Offense and Damages by Preponderance of the Evidence; Estoppel if Conviction of Crime Involving Fraud or False Statements - Sec. 9. (a) A subpoena requiring the attendance of a...

5-11-5.7-10. Issuance of Civil Investigative Demand Concerning Documents and Information; Requirements - Sec. 10. (a) Whenever the attorney general, the inspector general,...

5-11-5.7-11. Civil Investigative Demand Include Description of Conduct Constituting Violation Involving a False Claim; Requirements; Return; Date for Oral Testimony Requirements - Sec. 11. (a) A civil investigative demand issued under this...

5-11-5.7-12. Demand Limitations if Disclosure Is Protected; Civil Investigative Demand Supersedes Contrary Orders, Rules, Provisions That Prevent or Restrict Disclosure; Does Not Constitute Waiver of a Right or Privilege - Sec. 12. (a) A civil investigative demand issued under this...

5-11-5.7-13. Service of Investigative Demand - Sec. 13. (a) A civil investigative demand issued under this...

5-11-5.7-14. Production of Documentary Material, Interrogatories, and Examinations in Accordance With Rules of Civil Procedure - Sec. 14. (a) The production of documentary material in response...

5-11-5.7-15. Issuer of Civil Investigative Demand as Custodian; Transmittal and Possession of Documents; Copies; Restricted Availability of Documents; Return of Materials - Sec. 15. (a) The official who issued the civil investigative...

5-11-5.7-16. Sanctions for Failure to Comply; Protective Order - Sec. 16. (a) A person who has failed to comply...

5-11-5.7-17. Confidentiality of Material and Information - Sec. 17. Documentary material, answers to written interrogatories, or oral...

5-11-5.7-18. Proceedings Governed by Indiana Rules of Trial Procedure - Sec. 18. Proceedings under this chapter are governed by the...

Chapter 6. Additional Powers of State Examiner and Attorney General

5-11-6-1. Taxpayer Petition; Examination of Public Contracts; Prosecutions Resulting Therefrom - Sec. 1. (a) The state examiner, personally or through the...

5-11-6-2. Reports of State Examiner - Sec. 2. All the provisions of section 1 of this...

5-11-6-3. Public Wrongdoing; Institution of Civil Proceeding - Sec. 3. If any examination or investigation made by the...

5-11-6-4. Grand Jury; Certified Copy of Reports Disclosing Crimes or Offenses; Expenses of Field Examination - Sec. 4. (a) If a report is filed with the...

5-11-6-5. Effect of Chapter; Municipality - Sec. 5. (a) The provisions of this chapter shall not...

Chapter 7. Plaintiff in Action for Recovery of Public Funds

5-11-7-1. State as Nominal Party in Action - Sec. 1. When, under the provisions of this article, any...

Chapter 8. Repealed - Repealed by P.L.3-1986, SEC.26.

Chapter 9. Certification of Accounts and Vouchers; Forms

5-11-9-1. State Employees; Accounts for Personal Services - Sec. 1. On and after July 1, 1947, all accounts...

5-11-9-2. Political Subdivision Employees; Accounts for Personal Services - Sec. 2. On and after January 1, 1948, all accounts...

5-11-9-3. Certification of Vouchers and Accounts - Sec. 3. Certification of said vouchers and accounts shall be...

5-11-9-4. Forms; Records - Sec. 4. (a) The state board of accounts is hereby...

Chapter 10. Certification of Claims; Forms

5-11-10-1. Application; Exempt Entities; Disbursements for Claims; Certification; Liability - Sec. 1. (a) This section applies to the state and...

5-11-10-1.6. Requirements for Issuance of Warrant or Check by Fiscal Officer - Sec. 1.6. (a) As used in this section, "governmental entity"...

5-11-10-2. Approval and Allowance of Claims; Claim Forms; Publication of Claims and Allowances - Sec. 2. (a) Claims against a political subdivision of the...

5-11-10-3. Violations; Offense - Sec. 3. A person who violates section 1 of this...

Chapter 10.5. Disposition of Warrants and Checks

5-11-10.5-1. "Political Subdivision" Defined - Sec. 1. As used in this chapter: "Political subdivision" means...

5-11-10.5-2. Outstanding Unpaid Warrants or Checks Void - Sec. 2. All warrants or checks drawn upon public funds...

5-11-10.5-3. List of Outstanding Warrants or Checks - Sec. 3. Not later than March 1 of each year,...

5-11-10.5-4. Content of List - Sec. 4. Each list prepared under section 3 of this...

5-11-10.5-5. Procedure Upon Receipt of List - Sec. 5. (a) Upon the preparation and transmission of the...

5-11-10.5-6. Repealed - [Pre-Local Government Recodification Citation: 19-11-3-6.] As added by Acts 1980,...

5-11-10.5-7. Agreements to Pay for Assistance in Recovering Outstanding and Unpaid Check or Warrant - Sec. 7. (a) This section applies to a warrant or...

Chapter 11. Investigation of County Records

5-11-11-1. Request; Investigations - Sec. 1. Whenever the proper fiduciary officer of the government...

Chapter 12. Modernization of County Records Systems

5-11-12-1. Installation of Modern Tax Accounting Systems - Sec. 1. Anything in existing law pertaining to the mode...

5-11-12-2. Change of County Systems of Accounting; Necessity of Approval - Sec. 2. A board of county commissioners may not change...

5-11-12-3. Approval and Certification of Systems; Purpose of Act - Sec. 3. The state board of accounts shall approve and...

5-11-12-4. Preparation and Maintenance of Manually Prepared Ledgers and Registers Following Implementation of Automated Accounting Systems - Sec. 4. If a county implements, consistent with the provisions...

Chapter 13. Executive Officers' Annual Report to State Board of Accounts

5-11-13-0.5. Application of Chapter - Sec. 0.5. This chapter does not apply to a hospital...

5-11-13-1. Personnel Report; Approval of Budget or Supplemental Appropriation - Sec. 1. (a) As used in this section, "audited entity"...

5-11-13-1.1. Report; Statement Concerning Nepotism and Contracting Policy - Sec. 1.1. (a) This section applies to a unit (as...

5-11-13-2. Filing Reports; Public Record - Sec. 2. The state examiner shall accept all such reports...

5-11-13-3. Violations; Offense; Penalty - Sec. 3. A person who violates section 1 of this...

Chapter 14. Annual Conference of Local Fiscal Officers

5-11-14-1. Conferences; Expense Allowance - Sec. 1. (a) As used in this section, "official" includes...

5-11-14-2. Training Institute for Clerk-Treasurers or City Clerks - Sec. 2. The state board of accounts shall annually conduct...

Chapter 15. Repealed - Repealed by P.L.35-1985, SEC.34.

Chapter 16. Repealed - Repealed by P.L.35-1985, SEC.34.

Chapter 17. Repealed - Repealed by P.L.35-1985, SEC.34.

Chapter 18. Repealed - Repealed by P.L.35-1985, SEC.34.

Chapter 19. Transitional Provisions

5-11-19-1. Transfers of Powers, Duties, Liabilities, Records, Property, and Employees; Rules - Sec. 1. (a) All powers, duties, liabilities, records, property, and...

5-11-19-2. Date of Transfer of Employees and Recognition of Prior Creditable Service; Benefits Under Repealed Section - Sec. 2. (a) After June 30, 1986, field examiners and...

5-11-19-3. Referendum as to Repealed Section; Effect - Sec. 3. The repeal of IC 5-11-15-10, concerning the referendum...

Chapter 20. Retirement Plan Reporting

5-11-20-1. Applicable Fiscal Years - Sec. 1. This chapter applies only to a political subdivision's...

5-11-20-2. "Political Subdivision" - Sec. 2. As used in this chapter, "political subdivision" means...

5-11-20-3. Reporting Requirement - Sec. 3. (a) After December 31, 2013, a political subdivision...

5-11-20-4. Report Elements - Sec. 4. A report required under section 3 of this...

5-11-20-5. Annual Summary by the State Examiner - Sec. 5. The state examiner shall, not later than July...

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Indiana Code Title 5. State and Local Administration Article 11. Accounting for Public Funds

Indiana Code
Title 5. State and Local Administration
Article 11. Accounting for Public Funds