20-39-4-4. Examination of Report; County Commissioners
Sec. 4. (a) At the May meeting the county commissioners shall, in the presence of the county auditor and county treasurer, do the following: (1) Examine the: (A) reports prepared under section 3 of this chapter; (B) accounts and proceedings of the officers in relation to the funds listed in section 1 of this chapter; […]
20-39-4-5. Annual Report; County Commissioners
Sec. 5. (a) Each board of county commissioners, at the May meeting described in section 4 of this chapter, shall prepare a written report that includes the following information for the previous year: (1) The amount in the funds at the close of the year. (2) The amount added from sale of land. (3) The […]
20-39-4-6. Record of Report; Distribution of Copies
Sec. 6. The report prepared under section 5 of this chapter must be entered on the records of the board of county commissioners. Copies of the report must be: (1) signed by the members of the board of county commissioners, the county auditor, and the county treasurer; and (2) sent to the: (A) auditor of […]
20-39-3-1. Inspection of Records
Sec. 1. The books, papers, and accounts of any township trustee concerning schools are at all times subject to the inspection of the school examiner, the county auditor, and the board of county commissioners of the proper county. [Pre-2006 Recodification Citation: 21-1-1-74.] As added by P.L.2-2006, SEC.162.
20-39-3-2. County Officers; Subpoena Powers
Sec. 2. For purposes of an inspection, the school examiner, county auditor, and board of county commissioners may by subpoena: (1) summon before them any trustee; and (2) require the production of books, papers, and accounts; after three (3) days notice of the time to appear and produce any books, papers, and accounts is given. […]
20-39-1-1. Required Implementation
Sec. 1. All public school governing bodies, except a charter school organizer, shall adopt and fully and accurately implement a single, unified accounting system as prescribed by the state board and the state board of accounts. [Pre-2006 Recodification Citation: 20-26-6-2.] As added by P.L.2-2006, SEC.162. Amended by P.L.280-2013, SEC.54.
20-39-3-3. Correction of Records
Sec. 3. If any books and accounts have been imperfectly kept, the board of commissioners may correct them. If fraud appears, the board of commissioners shall remove the person guilty of the fraud. [Pre-2006 Recodification Citation: 21-1-1-76.] As added by P.L.2-2006, SEC.162.
20-39-1-2. Repealed
[Pre-2006 Recodification Citation: 20-24-8-5.] As added by P.L.2-2006, SEC.162. Repealed by P.L.280-2013, SEC.55.
20-39-3-4. Prescription of Forms
Sec. 4. The state board of accounts shall prescribe accounting forms to be used by the county committees (as defined in IC 20-23-4-4) and shall audit the financial records of each county committee (as defined in IC 20-23-4-4). [Pre-2006 Recodification Citation: 20-23-4-41.] As added by P.L.2-2006, SEC.162. Amended by P.L.181-2015, SEC.40.
20-39-1-3. Application to Freeway Schools
Sec. 3. IC 20-26-15-6 applies to the budget and accounting system of a freeway school. [2006 Recodification Citation: New.] As added by P.L.2-2006, SEC.162.