IC 4-10-11
    Chapter 11. Disbursement Procedures; Effect of Appropriations

IC 4-10-11-1
State departments; disbursement of money by vouchers; statecolleges and universities; verified schedule of claims
    Sec. 1. The disbursement of moneys for any purpose by thedepartments of the state government shall be by vouchers specificallyitemizing in every particular the different purposes for which thetreasury warrant is authorized. These vouchers shall not be approvedby any officer or officers authorized to approve the same, unless soitemized, giving minutiae of detail, and when vouchers are presentedto the auditor of state for warrants, they shall be accompanied by saiditemized accounts and statements: Provided, That in the case ofPurdue University, Indiana University, The Ball State TeachersCollege and The Indiana State Teachers College, the auditor of stateshall be authorized to draw warrant upon a verified schedule ofclaims submitted by the treasurer of such university or college; allitemized claims included in such schedule shall be filed by suchcollege or university as a part of its public records.
(Formerly: Acts 1897, c.115, s.1; Acts 1953, c.132, s.1.)

IC 4-10-11-2
Traveling expenses; receipted bills; per diem
    Sec. 2. In all accounts rendered for traveling expenses, receiptedbills for each item, except railroad fare, shall be submitted. However,the budget agency, in cooperation with the department ofadministration, is authorized to fix per diem or per diems in lieu oftraveling expenses, other than transportation, in such amounts as theydeem proper and equitable but in no case shall such per diem exceedthe amount established in the appropriation act. When per diem isfixed receipted bills for each item are not necessary. Per diem whenfixed may include meals, lodging, and all other traveling expensesexcept transportation. It will be sufficient in items covering railroadfare to verify same, if advisable, by referring to published tariff rates,and auto transportation shall be at the rate not to exceed the rateprovided in the appropriation act. Constructive charges shall beeliminated from all vouchers, and under no circumstances shall theappropriation of the succeeding fiscal year be anticipated bypredecessor.
(Formerly: Acts 1897, c.115, s.2; Acts 1941, c.59, s.1; Acts 1947,c.292, s.1.) As amended by Acts 1977, P.L.28, SEC.18; P.L.18-1991,SEC.1.

IC 4-10-11-2.1
Expense and salary per diems; minimum adjustment
    Sec. 2.1. (a) Notwithstanding any other laws to the contrary, anyper diem that is paid from state funds for travel, lodging, or mealsand that is authorized by statute in an amount that is less than theamount prescribed, pursuant to section 2 of this chapter, by the state

budget agency for that particular per diem is hereby set at thatamount prescribed by the state budget agency.
    (b) Notwithstanding any other laws to the contrary, any salary perdiem that is paid from state funds and that is authorized by statute inan amount that is less than thirty-five dollars ($35.00) per day ishereby set at thirty-five dollars ($35.00) per day or at any otheramount as may be established by the general assembly after July 1,1977.
As added by Acts 1977, P.L.27, SEC.1. Amended by P.L.3-2008,SEC.4.

IC 4-10-11-3
Literal following of items of appropriation act; diversion ofappropriations
    Sec. 3. In the accounting for moneys expended, the items of theappropriation act shall be literally followed and in no case shallmoneys appropriated for one (1) specific purpose be diverted for thepurposes of another.
(Formerly: Acts 1897, c.115, s.3.)

IC 4-10-11-4
State auditor; refusal to issue warrants; charging back deficientvouchers
    Sec. 4. The auditor of state is hereby authorized and empowered,where the provisions of sections 1, 2, and 3 of this chapter are notliterally and specifically followed, and where the terms of theappropriation act have been violated, to refuse issue of warrants, andif, in the examination of vouchers rendered by any departments ofstate government, any violations of any sections 1, 2, and 3 of thischapter are found to have been made where warrant has been issued,then he shall charge back to the proper department the deficientvouchers, and refuse further issue of warrants until the state has beengiven the proper credit for the amounts held to be irregular and void.
(Formerly: Acts 1897, c.115, s.4.) As amended by P.L.5-1984,SEC.36.