CHAPTER 1. AUDITOR OF STATE
IC 4-7
ARTICLE 7. AUDITOR OF STATE
IC 4-7-1
Chapter 1. Auditor of State
IC 4-7-1-1
Commencement of term; bond
Sec. 1. (a) The individual elected as auditor of state shall takeoffice on January 1 following the individual's election.
(b) The auditor of state, before entering upon the duties of officeshall execute an official bond, for the sum of ten thousand dollars($10,000), to be approved by the governor.
(Formerly: Acts 1852, 1RS, c.7, s.1.) As amended by P.L.8-1995,SEC.68.
IC 4-7-1-2
Powers and duties
Sec. 2. The auditor of state shall do the following:
(1) Keep and state all accounts between the state of Indiana andthe United States, any state or territory, or any individual orpublic officer of this state indebted to the state or entrusted withthe collection, disbursement, or management of any money,funds, or interest arising therefrom, belonging to the state, ofevery character and description whatsoever, when the money,funds, or interest is derivable from or payable into the statetreasury.
(2) Examine and liquidate the accounts of all county treasurersand other collectors and receivers of all state revenues, taxes,tolls, and incomes, levied or collected by any act of the generalassembly and payable into the state treasury, and certify theamount or balance to the treasurer of state.
(3) Keep fair, clear, distinct, and separate accounts of all therevenues and incomes of the state and all expenditures,disbursements, and investments of the state, showing theparticulars of every expenditure, disbursement, and investment.
(4) Examine, adjust, and settle the accounts of all public debtorsfor debts due the state treasury and require all public debtors ortheir legal representatives who may be indebted to the state formoney received or otherwise and who have not accounted fora debt to settle their accounts.
(5) Examine and liquidate the claims of all persons against thestate in cases where provisions for the payment have not beenmade by law. When no such provisions or an insufficient onehas been made, examine the claim and report the facts, with anopinion, to the general assembly. No allowance shall be madeto refund money from the treasury without the statement of theauditor of state either for or against the justice of the claim.
(6) Institute and prosecute, in the name of the state, all propersuits for the recovery of any debts, money, or property of the
state or for the ascertainment of any right or liability concerningthe debts, money, or property.
(7) Direct and superintend the collection of all money due to thestate and employ counsel to prosecute suits, instituted at theauditor's instance, on behalf of the state.
(8) Draw warrants on the treasurer of state or authorizedisbursement through electronic funds transfer in conformitywith IC 4-8.1-2-7 for all money directed by law to be paid outof the treasury to public officers or for any other objectwhatsoever as the warrants become payable. Every warrant orauthorization for electronic funds transfer shall be properlynumbered.
(9) Furnish to the governor, on requisition, information inwriting upon any subject relating to the duties of the office ofthe auditor of state.
(10) Superintend the fiscal concerns of the state and theirmanagement in the manner required by law and furnish theproper forms to assessors, treasurers, collectors, and auditors ofcounties.
(11) Keep and preserve all public books, records, papers,documents, vouchers, and all conveyances, leases, mortgages,bonds, and all securities for debts, money, or property, andaccounts and property, of any description, belonging orappertaining to the office of the auditor of state and also to thestate, where no other provision is made by law for thesafekeeping of the accounts and property.
(12) Suggest plans for the improvement and management of thepublic revenues, funds, and incomes.
(13) Report and exhibit to the general assembly, at its meetingin each odd-numbered year, a complete statement of therevenues, taxables, funds, resources, incomes, and property ofthe state, known to the office of the auditor of state and of thepublic revenues and expenditures of the two (2) preceding fiscalyears, with a detailed estimate of the expenditures to bedefrayed from the treasury for the ensuing two (2) years,specifying each object of expenditure and distinguishingbetween each object of expenditure and between such as areprovided for by permanent or temporary appropriations, andsuch as require to be provided for by law, and showing also thesources and means from which all such expenditures are to bedefrayed. The report must be in an electronic format underIC 5-14-6.
(Formerly: Acts 1852, 1RS, c.7, s.2.) As amended by P.L.1-1991,SEC.8; P.L.32-1995, SEC.1; P.L.28-2004, SEC.31.
IC 4-7-1-3
Powers and duties; statement of property, money, security, orfunds of state
Sec. 3. He shall, from time to time, require all persons receivingmoneys or securities, or having the management of any property,
money, securities, or funds of the state, of which an account is keptin his office, to render statements thereof to him; and all suchofficers or persons shall render such statements, at such time and insuch form, as shall be required.
(Formerly: Acts 1852, 1RS, c.7, s.3.)
IC 4-7-1-4
Oath; adjustment or settlement of claim
Sec. 4. He shall have power to administer oaths in the adjustmentor settlement of all claims for or against the state.
(Formerly: Acts 1852, 1RS, c.7, s.4.)
IC 4-7-1-4.1
Approval of forms
Sec. 4.1. All forms and reports that are used by the auditor of stateto enter information into the auditor of state's accounting system aresubject to the approval of the auditor of state.
(b) The auditor of state shall approve forms and reports used bythe auditor of state in a paper form, as a facsimile, or in an electronicform. This section may not be implemented in a manner thatinterferes with the duties and powers of:
(1) the state board of accounts under IC 5-11-1-2; or
(2) the oversight committee on public records or thecommission on public records under IC 5-15-5.1-5.
(c) The auditor of state may require that a form or reportsubmitted to the auditor of state for processing must be submitted inpaper form, as a facsimile, or electronically if the requirement:
(1) is approved by the state board of accounts; and
(2) does not create a hardship for a person that submits the formor report to the auditor of state.
As added by P.L.6-1996, SEC.2. Amended by P.L.19-1997, SEC.1.
IC 4-7-1-5
Duties of auditor upon issuing warrants or authorizing electronicfunds transfer
Sec. 5. Whenever any person is entitled to draw money from thestate treasury, the auditor may draw a warrant in his favor on thetreasurer of state or authorize an electronic funds transfer inconformity with IC 4-8.1-2-7. The auditor of state shall:
(1) enter in a proper book provided for that purpose everywarrant or electronic funds transfer he draws on the treasury:
(A) in the order he issues the same;
(B) in such manner as to show the date thereof;
(C) in whose favor drawn;
(D) the nature of the claim upon which it is founded; and
(E) with a reference to the law under which it is drawn;
(2) carry such entries into a book of general accounts, underseparate and distinct heads; and
(3) number and file, in his office, all papers and vouchers uponwhich he shall issue any warrant or electronic funds transfer for
the payment of money.
(Formerly: Acts 1852, 1RS, c.7, s.5.) As amended by P.L.32-1995,SEC.2.
IC 4-7-1-6
Failure to render accounts to auditor; damages; interest
Sec. 6. Whenever any officer or other person has received moneysbelonging to the state, or has been entrusted with the collection,management or disbursement of any moneys, funds or interestaccruing therefrom, belonging to or held in trust by the state, andshall fail to render an account thereof to, and make settlement with,the auditor, within the time prescribed by law, or where no particulartime is prescribed, shall fail to render such account and makesettlement, upon being required so to do by the auditor, within ten(10) days after such requisition, the auditor shall state an accountagainst such officer or person, charging ten per cent (10%) damages,and interest at the rate of six per cent (6%) per annum from the timeof failing to render an account and settle as aforesaid.
(Formerly: Acts 1852, 1RS, c.7, s.6.)
IC 4-7-1-7
Failure to pay accounts; suit for recovery
Sec. 7. Whenever any officer or other person shall render anaccount to, and make settlement with the auditor, as in this chapterrequired, and shall fail to pay over to the treasurer of state theamount to be paid by such officer or person into the state treasury, orto such person as shall be entitled by law to receive the same, withinthe time prescribed by law, or if no time is prescribed by law, thenwithin the time specified by such auditor, the auditor, upon beingnotified by said treasurer, or otherwise, of such failure, shall institutesuit for the recovery of the amount due and unpaid.
(Formerly: Acts 1852, 1RS, c.7, s.7.) As amended by P.L.5-1984,SEC.29.
IC 4-7-1-8
Suits to recover on accounts; evidence
Sec. 8. A copy of the account, in such case made out and certifiedby the auditor, shall be sufficient evidence to support an action forthe amount stated therein to be due, without proof of the signature orofficial character of such auditor, subject, however, to the right of thedefendant to plead and give in evidence, as in other actions, all suchmatters as shall be legal and proper for his defense.
(Formerly: Acts 1852, 1RS, c.7, s.8.)
IC 4-7-1-9
Suits to recover on accounts; costs
Sec. 9. The party so sued shall be subject to the costs and chargesof suit, except in cases in which he shall have rendered a trueaccount, and shall also have paid the amount to the proper personauthorized to receive the same, before the commencement of such
suit, or unless suit is brought against the representative of theoriginal party.
(Formerly: Acts 1852, 1RS, c.7, s.9.)
IC 4-7-1-10
Suits to recover on accounts; evidence existing before adjustmentand settlement; costs
Sec. 10. If any defendant in any such suit, upon the trial, gives anyevidence which existed prior to the time of such adjustment andsettlement, and which was not produced to such auditor at the timeof said settlement, such defendant shall be subject to the costs andcharges of such suit.
(Formerly: Acts 1852, 1RS, c.7, s.10.)
IC 4-7-1-11
Suits to recover on accounts; remedies
Sec. 11. Nothing contained in the provisions of this chapter shallbe so construed as to affect any legal remedy which might be used ifsuch provisions were not in force for the recovery of any claim infavor of the state.
(Formerly: Acts 1852, 1RS, c.7, s.11.) As amended by P.L.5-1984,SEC.30.
IC 4-7-1-12
Repealed
(Repealed by P.L.4-1988, SEC.4.)
IC 4-7-1-13
Repealed
(Repealed by P.L.17-1986, SEC.15.)
IC 4-7-1-14
Repealed
(Repealed by P.L.17-1986, SEC.15.)
IC 4-7-1-15
Inspection of office
Sec. 15. All the books, papers, letters and transactions pertainingto the office of auditor shall be open to the inspection of a committeeof the general assembly, or either branch thereof, and also to theinspection of the governor.
(Formerly: Acts 1852, 1RS, c.7, s.16.)
IC 4-7-1-16
Repealed
(Repealed by P.L.17-1986, SEC.15.)
IC 4-7-1-17
Repealed
(Repealed by P.L.176-1999, SEC.133 and P.L.202-1999, SEC.27.)