2016 Indiana Code
TITLE 20. EDUCATION
ARTICLE 39. ACCOUNTING AND FINANCIAL REPORTING PROCEDURES
CHAPTER 3. FINANCIAL OVERSIGHT OF TOWNSHIP SCHOOLS
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<![CDATA[IC 20-39-3
Chapter 3. Financial Oversight of Township Schools
IC 20-39-3-1
Inspection of records
Sec. 1. The books, papers, and accounts of any township trustee
concerning schools are at all times subject to the inspection of the
school examiner, the county auditor, and the board of county
commissioners of the proper county.
As added by P.L.2-2006, SEC.162.
IC 20-39-3-2
County officers; subpoena powers
Sec. 2. For purposes of an inspection, the school examiner, county
auditor, and board of county commissioners may by subpoena:
(1) summon before them any trustee; and
(2) require the production of books, papers, and accounts;
after three (3) days notice of the time to appear and produce any
books, papers, and accounts is given.
As added by P.L.2-2006, SEC.162.
IC 20-39-3-3
Correction of records
Sec. 3. If any books and accounts have been imperfectly kept, the
board of commissioners may correct them. If fraud appears, the
board of commissioners shall remove the person guilty of the fraud.
As added by P.L.2-2006, SEC.162.
IC 20-39-3-4
Prescription of forms
Sec. 4. The state board of accounts shall prescribe accounting
forms to be used by the county committees (as defined in
IC 20-23-4-4) and shall audit the financial records of each county
committee (as defined in IC 20-23-4-4).
As added by P.L.2-2006, SEC.162. Amended by P.L.181-2015,
SEC.40.
Indiana Code 2016
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