CHAPTER 3. FINANCIAL OVERSIGHT OF TOWNSHIP SCHOOLS

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 trusteeconcerning schools are at all times subject to the inspection of theschool examiner, the county auditor, and the board of countycommissioners 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, countyauditor, 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 anybooks, 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, theboard of commissioners may correct them. If fraud appears, theboard 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 accountingforms to be used by the county committees (as defined inIC 20-23-4-4) and shall audit the financial records of each countycommittee (as defined in IC 20-23-4-4) at least once every three (3)years.
As added by P.L.2-2006, SEC.162.