§ 4-30-19-1 Authority to contract with a certified public accountant to perform financial audit
§ 4-30-19-2 State board of accounts audit; copies of audits and reports
§ 4-30-19-3 Submission of copies of audit
§ 4-30-19-4.2 Revenue and expenditure reports

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Terms Used In Indiana Code > Title 4 > Article 30 > Chapter 19 - Annual Audit of Financial Records and Reports

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • Quorum: The number of legislators that must be present to do business.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5