Sec. 1. (a) As used in this section, “audited entity” includes only the following:

(1) The state.

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Terms Used In Indiana Code 5-11-13-1

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • audited entity: has the meaning set forth in Indiana Code 5-11-1-16
  • entity: means any provider of goods, services, or other benefits that is:

    Indiana Code 5-11-1-16

  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • municipality: means any county, township, city, town, school corporation, special taxing district, or other political subdivision of Indiana. See Indiana Code 5-11-1-16
  • 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
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) A municipality.

(3) A state educational institution.

     (b) Each audited entity shall during the month of January of each year prepare, make, and sign a certified report, correctly and completely showing the names and business addresses of the officers, employees, and agents of the audited entity. The report shall indicate the respective duties and compensation of each officer, employee, and agent of the audited entity. The audited entity shall file the report in the office of the state examiner of the state board of accounts. The report must also indicate whether the political subdivision offers a health plan, a pension, and other benefits to full-time and part-time employees. However, no more than one (1) report covering the same officers, employees, and agents need be made from the state or any county, city, town, township, or school unit in any one year. The certification must be filed electronically in the manner prescribed under IC 5-14-3.8-7.

     (c) The department of local government finance may not approve the budget of a county, city, town, or township or a supplemental appropriation for a county, city, town, or township until the county, city, town, or township files an annual report under subsection (b) for the preceding calendar year.

Formerly: Acts 1943, c.100, s.1. As amended by P.L.11-1987, SEC.10; P.L.169-2006, SEC.5; P.L.172-2011, SEC.14; P.L.137-2012, SEC.9; P.L.157-2020, SEC.15.