Indiana Code 5-11-12-4. Preparation and maintenance of manually prepared ledgers and registers following implementation of automated accounting systems
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Sec. 4. If a county implements, consistent with the provisions of this chapter, an automated accounting system that:
(2) is approved by the state board of accounts as a result of that audit;
(1) is in place during at least one (1) state board of accounts audit; and
Terms Used In Indiana Code 5-11-12-4
- state: means any board, commission, department, division, bureau, committee, agency, governmental subdivision, military body, authority, or other instrumentality of the state, but does not include a municipality. See Indiana Code 5-11-1-16
the county treasurer is not required to prepare and maintain a manually prepared fund ledger and ledger of receipts or a manually prepared register of investments after the date of the approval of the automated accounting system by the state board of accounts.
As added by P.L.57-1993, SEC.1.