2014 Indiana Code TITLE 4. STATE OFFICES AND ADMINISTRATION ARTICLE 10. STATE FUNDS GENERALLY CHAPTER 13. ANNUAL FINANCIAL REPORT FOR CERTAIN STATE AGENCIES
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IC 4-10-13
Chapter 13. Annual Financial Report for Certain State
Agencies
IC 4-10-13-0.1
Repealed
(Repealed by P.L.137-2012, SEC.1.)
IC 4-10-13-1
Purpose of act
Sec. 1. It is the general intent and purpose of this chapter to
provide an adequate vehicle for the furnishing of necessary and
valuable data and information to those persons who are directly
concerned with the problem of planning for and improving the fiscal
policies of the state. In order to properly evaluate the financial
condition of the state and prepare an adequate taxing program for the
state it is necessary to receive annual reports from those agencies of
the state that are charged with the responsibility of collecting,
expending, and accounting for state revenues. To properly and
efficiently effectuate the purpose of this chapter, it is the intent of the
general assembly that the provisions of this chapter be liberally
construed.
(Formerly: Acts 1959, c.227, s.1.) As amended by P.L.5-1984,
SEC.37.
IC 4-10-13-2
Auditor of state; financial reports; publication
Sec. 2. (a) The auditor of state shall prepare and publish each year
the following financial reports:
(1) A report showing receipts by source of revenue and by type
of fund disbursements as they relate to each agency,
department, and fund of the state government. This report shall
include a recital of disbursements made by the following
functions of state government:
(A) Education.
(B) Welfare.
(C) Highway.
(D) Health.
(E) Natural resources.
(F) Public safety.
(G) General governmental.
(H) Hospital and state institutions.
(I) Correction, parole, and probation.
(2) A report containing the following property tax data by
counties:
(A) A report showing:
(i) the total amount of tax delinquencies;
(ii) the total amount of the administrative costs of the
offices of township assessors (if any), county assessors,
the offices of county auditors, and the offices of county
treasurers; and
(iii) the total amount of other local taxes collected.
(B) An abstract of taxable real and personal property, which
must include a recital of the number and the total amount of
tax exemptions, including mortgage exemptions, veterans'
exemptions, exemptions granted to blind persons,
exemptions granted to persons over sixty-five (65) years of
age, and any and all other exemptions granted to any person
under the Constitution and the laws of the state.
(b) The reports described in this section shall be made available
for inspection as soon as they are prepared and shall be published in
the manner provided in section 7 of this chapter by the auditor of
state not later than December 31 following the end of each fiscal
year.
(Formerly: Acts 1959, c.227, s.2.) As amended by P.L.1-1991,
SEC.9; P.L.146-2008, SEC.7.
IC 4-10-13-3
Department of state revenue; publications
Sec. 3. The Indiana department of state revenue is hereby
authorized and directed to prepare and publish each year the
following report, which shall contain a recital of the number of
taxpayers, the amount of gross collections, the amount of net
collections, the amount of refunds, the amount of collection
allowances, the amount of administrative costs, and the amount of
delinquencies by type of tax collected by the department. Such report
shall be made available for inspection as soon as it is prepared and
shall be published, in the manner hereinafter provided, by the Indiana
state department of revenue not later than December 31 following the
end of each fiscal year.
(Formerly: Acts 1959, c.227, s.3.) As amended by P.L.192-2002(ss),
SEC.3.
IC 4-10-13-4
Alcohol and tobacco commission
Sec. 4. The alcohol and tobacco commission shall prepare and
publish each year the following report containing the following
information and data:
(1) Relative to the cigarette tax, a recital of the total amount of
tax collected and the number of packages of cigarettes taxed,
the total amount of refunds, the total amount of collection
allowances and the total amount of administrative costs.
(2) Relative to the tax on alcoholic beverages and the
imposition of license and permit fees, a recital of the number of
licenses and permits, by class, issued by the commission; the
total amount of license and permit fees collected; the total
amount collected from any tax imposed on beer, wine and
liquor; and the total amount, by volume, of alcoholic beverages
taxed; the total amount of collection allowances; and the total
amount of administrative costs.
Such report shall be made available for inspection as soon as it is
prepared and shall be published, in the manner set forth in this
chapter by the alcohol and tobacco commission not later than
December 31 following the end of each fiscal year.
(Formerly: Acts 1959, c.227, s.4.) As amended by P.L.204-2001,
SEC.3.
IC 4-10-13-5
Repealed
(Repealed by P.L.137-2012, SEC.2.)
IC 4-10-13-6
Adding to or omitting data from reports; submission format
Sec. 6. Each state agency required to prepare reports under the
provisions of this chapter may, after consultation with and agreement
by the interim study committee on fiscal policy established by
IC 2-5-1.3-4, add to or omit specific categories of data from the
reports required by this chapter. Reports submitted to the legislative
council under section 7 of this chapter or another provision of this
chapter shall be submitted in an electronic format under IC 5-14-6.
(Formerly: Acts 1959, c.227, s.6.) As amended by P.L.5-1984,
SEC.38; P.L.53-2014, SEC.52.
IC 4-10-13-7
Manner of publication; expenses; copies of reports
Sec. 7. (a) The manner of publication of any of the reports as
herein required shall be prescribed by the state budget committee,
and the cost of publication shall be paid from funds appropriated to
such state agencies and allocated by the state budget committee to
such agencies for such purpose.
(b) A copy of such reports shall be presented to the governor, the
department of local government finance, the budget committee, the
interim study committee on fiscal policy established by IC 2-5-1.3-4
and the legislative council in an electronic format under IC 5-14-6,
and to any other state agency that may request a copy of such reports.
A report presented under this subsection to the legislative council
must be in an electronic format under IC 5-14-6.
(Formerly: Acts 1959, c.227, s.7.) As amended by P.L.90-2002,
SEC.8; P.L.28-2004, SEC.33; P.L.53-2014, SEC.53.
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