CHAPTER 4. PAYMENT OF STATE BOARD OF ACCOUNTS FOR INVESTIGATION OF PUBLIC ACCOUNTS
IC 5-11-4
Chapter 4. Payment of State Board of Accounts for Investigation
of Public Accounts
IC 5-11-4-1
Repealed
(Repealed by Acts 1980, P.L.30, SEC.19.)
IC 5-11-4-2
Field examiners; traveling expenses
Sec. 2. Traveling expenses of field examiners shall be allowed
and paid on the same basis as provided by law for other state officers
and employees when engaged on assignments outside the county of
their actual residence during the full period of such assignment:
Provided, That examiners working outside of the county of their
actual residence and returning to their homes daily shall be allowed
transportation expense at the rate established by the budget
committee for other state officers and employees: Provided, further,
That the same transportation expense may be allowed examiners
when required to travel within the county of their actual residence
while engaged in two (2) or more separate assignments. Claims for
such compensation and traveling expense, when approved by the
state examiner, shall be filed with the auditor of state monthly, who
shall draw his warrant in payment of same.
(Formerly: Acts 1945, c.15, s.2; Acts 1955, c.48, s.1.)
IC 5-11-4-3
Expenses of investigation of public accounts; certification;
reimbursements
Sec. 3. (a) The expense of examination and investigation of
accounts shall be paid by each municipality or entity as provided in
this chapter.
(b) The state examiner shall not certify more often than monthly
to the auditor of each county the amount chargeable to each taxing
unit within the county for the expense of its examinations as
provided in this chapter. Immediately upon receipt of the certified
statement, the county auditor shall issue a warrant on the county
treasurer payable to the treasurer of state out of the general fund of
the county for the amount stated in the certificate. The county auditor
shall reimburse the county general fund, except for the expense of
examination and investigation of county offices, out of the money
due the taxing units at the next semiannual settlement of the
collection of taxes.
(c) If the county to which a claim is made is not in possession or
has not collected the funds due or to be due to any examined
municipality, then the certificate must be filed with and the warrant
shall be drawn by the officer of the municipality having authority to
draw warrants upon its funds. The municipality shall pay the warrant
immediately. The money, when received by the treasurer of state,
shall be deposited in the state general fund.
(d) Except as otherwise provided in this chapter, each:
(1) taxing unit; and
(2) soil and water conservation district;
shall be charged at the rate of forty-five dollars ($45) per day for
each field examiner, private examiner, expert, or employee of the
state board of accounts who is engaged in making examinations or
investigations. Except as provided in subsection (h), all other entities
shall be charged the actual cost of performing the examination or
investigation.
(e) The state examiner shall certify, not more often than monthly,
to the proper disbursing officer the total amount of expense incurred
for the examination of:
(1) any unit of state government or entity that is required by law
to bear the costs of its own examination and operating expense;
or
(2) any utility owned or operated by any municipality or any
department of the municipality, if the utility is operated from
revenues or receipts other than taxation.
Upon receipt of the state examiner's certificate the unit of state
government, entity, or utility shall immediately pay to the treasurer
of state the amount charged. The money, when received by the
treasurer of state, shall be deposited in the state general fund.
(f) In addition to other charges provided in this chapter, the state
examiner may charge a reasonable fee for typing and processing
reports of examination in the same manner as other charges are made
under this chapter.
(g) There is created a trust and agency fund in the hands of the
state examiner to be used by him for the payment of the expense of
typing reports of examination. Fees charged for typing reports of
examination shall be deposited into the trust and agency fund.
(h) A municipality that contracts for services with a volunteer fire
department may pay the cost of an examination or investigation of
the volunteer fire department under this chapter.
(i) An audit of a county shall include, but not be limited to, an
audit of that county's soil and water conservation district established
under IC 14-32.
(Formerly: Acts 1945, c.15, s.3.) As amended by Acts 1980, P.L.30,
SEC.14; P.L.52-1983, SEC.1; P.L.3-1986, SEC.17; P.L.64-1987,
SEC.1; P.L.291-2001, SEC.168; P.L.191-2003, SEC.1.
IC 5-11-4-3.5
Repealed
(Repealed by Acts 1981, P.L.41, SEC.72(a).)
IC 5-11-4-3.6
Payment of investigation costs by examined unit from designated
funds
Sec. 3.6. As provided in section 3 of this chapter, each of the
following units of state government and eligible federal projects shall
bear the direct and indirect costs of its own examination from the
following designated funds:
(1) Indiana department of transportation (except toll project
costs and expenses), bureau of motor vehicles (including branch
offices), motor fuel tax division, state police department, and
traffic safety functions under IC 9-27-2 from the motor vehicle
account fund.
(2) Indiana state teachers' retirement fund from the funds
accruing to that fund.
(3) Alcohol and tobacco commission from the funds accruing
to the alcoholic beverage enforcement and administration fund.
(4) Indiana department of transportation, for the costs and
expenses related to a particular toll project, from any special
fund established for revenues from that project.
(5) State fair commission from the state fair fund.
(6) State colleges and universities from state appropriations.
However, colleges and universities shall not be charged at a rate
higher than that charged to local taxing units under section 3 of
this chapter.
(7) Eligible federal grants and projects from funds provided by
the federal government or as are properly chargeable to the
grant or project or recoverable through an indirect cost
allocation recovery approved by the federal government.
As added by Acts 1981, P.L.41, SEC.2. Amended by P.L.52-1983,
SEC.2; P.L.18-1990, SEC.9; P.L.20-1990, SEC.5; P.L.2-1991,
SEC.28; P.L.204-2001, SEC.11.
IC 5-11-4-4
Payments without appropriation
Sec. 4. All disbursing officers be and they are hereby authorized
to make all disbursements or payments required to be made under the
provisions of this chapter without any appropriation being made
therefor.
(Formerly: Acts 1945, c.15, s.4.) As amended by P.L.25-1986,
SEC.38.