Indiana Code 5-15-6-3. Prerequisites to destruction of financial records
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Sec. 3. No financial records or records relating to financial records shall be destroyed until the earlier of the following actions:
(2) The financial record or records have been copied or reproduced in accordance with a retention schedule or with the written consent of the administration.
(1) The audit of the records by the state board of accounts has been completed, report filed, and any exceptions set out in the report satisfied.
Terms Used In Indiana Code 5-15-6-3
- record: means a record (as defined in Indiana Code 5-15-6-1.5
- retention schedule: has the meaning set forth in Indiana Code 5-15-6-1.7
Formerly: Acts 1939, c.91, s.3; Acts 1955, c.319, s.2. As amended by P.L.50-1991, SEC.12; P.L.74-1995, SEC.5; P.L.47-1997, SEC.1; P.L.10-1997, SEC.10; P.L.79-1998, SEC.9; P.L.171-2015, SEC.36.