5-11-20-1. Applicable Fiscal Years
Sec. 1. This chapter applies only to a political subdivision’s fiscal year beginning after December 31, 2012. As added by P.L.47-2013, SEC.3.
5-11-20-2. “Political Subdivision”
Sec. 2. As used in this chapter, “political subdivision” means a municipality or a local government unit, entity, or instrumentality to which IC 5-11-1-4 applies. The term does not include the state or an instrumentality of the state. As added by P.L.47-2013, SEC.3.
5-11-20-3. Reporting Requirement
Sec. 3. (a) After December 31, 2013, a political subdivision having an employee retirement plan described in subsection (b) shall, not later than the date each year on which the political subdivision’s financial reports are due under IC 5-11-1-4, make an annual report for each of the political subdivision’s employee retirement plans described in subsection […]
5-11-20-4. Report Elements
Sec. 4. A report required under section 3 of this chapter concerning a retirement plan must include the following information: (1) The basic plan parameters, including the following: (A) The type of plan. (B) The plan administrator. (C) The employer sponsoring the plan. (2) If the plan is a defined benefit plan, the following: (A) […]
5-11-20-5. Annual Summary by the State Examiner
Sec. 5. The state examiner shall, not later than July 1 of each year, submit a report to the general assembly in an electronic format under IC 5-14-6 that summarizes the retirement plan information received for the immediately preceding fiscal year under section 3 of this chapter. As added by P.L.47-2013, SEC.3.
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 of this chapter, an automated accounting system that: (1) is in place during at least one (1) state board of accounts audit; and (2) is approved by the state board of accounts as a result of that audit; the county treasurer is not required to […]
5-11-10-1. Application; Exempt Entities; Disbursements for Claims; Certification; Liability
Sec. 1. (a) This section applies to the state and its political subdivisions. However, this section does not apply to the following: (1) A state educational institution, including Ivy Tech Community College of Indiana. (2) A municipality (as defined in IC 36-1-2-11). (3) A county. (4) An airport authority operating in a consolidated city. (5) […]
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” refers to any of the following: (1) A municipality (as defined in IC 36-1-2-11). (2) A school corporation (as defined in IC 36-1-2-17), including a school extracurricular account. (3) A county. (4) A regional water or sewer district organized under IC 13-26 or under IC […]
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 state must be approved by the officer or person receiving the goods or services, be audited for correctness and approved by the disbursing officer of the political subdivision, and, where applicable, be allowed by the governing body having jurisdiction over allowance of such claims before […]
5-11-10-3. Violations; Offense
Sec. 3. A person who violates section 1 of this chapter is subject to IC 35-44.2-2-3. Formerly: Acts 1953, c.155, s.3. As amended by Acts 1978, P.L.2, SEC.513; P.L.126-2012, SEC.20; P.L.32-2019, SEC.8.