IC 5-11-12
    Chapter 12. Modernization of County Records Systems

IC 5-11-12-1
Installation of modern tax accounting systems
    Sec. 1. Anything in existing law pertaining to the mode and formof records and accounting system in the offices of the countytreasurer and county auditor to the contrary notwithstanding,hereafter the several boards of county commissioners may providefor the installation of modern tax accounting systems in the officesof the treasurer and auditor of such counties by certifying a detaileddescription of the proposed installation and system and the records,books, ledgers and forms proposed to exemplify such systems andmethods to the state board of accounts of the state of Indiana afterapproval by such board of county commissioners. The said stateboard of accounts shall examine the forms, systems, and methods soproposed and if approved, shall certify that fact to such board ofcounty commissioners and thereupon such board of countycommissioners shall be at liberty, if it find that the installation andadoption of such new system and the use of such new forms will beof benefit to the county and that such benefit will exceed or at leastequal the cost thereof, to install, adopt and order the use of such newsystem, forms, ledgers, and methods; but no expenditure for forms orequipment shall be made nor any obligation incurred for that purposeuntil funds therefor have been appropriated by the county council asnow provided by law. No such records, books, ledgers, forms, systemor equipment shall be installed or purchased or leased until andunless the board of commissioners shall have invited and receivedbids thereon in the manner and subject to the provisions of lawconcerning the purchase of other county materials, supplies andequipment.
(Formerly: Acts 1937, c.203, s.1.)

IC 5-11-12-2
Change of county systems of accounting; necessity of approval
    Sec. 2. A board of county commissioners may not change its taxaccounting system, system of accounting and reporting, or use offorms, ledgers, or other records under this chapter without theapproval of the state board of accounts.
(Formerly: Acts 1937, c.203, s.2.) As amended by P.L.3-1986,SEC.23.

IC 5-11-12-3
Approval and certification of systems; purpose of act
    Sec. 3. The state board of accounts shall approve and certify onlysuch systems and methods of accounts and records which areuniform as to the several counties having substantially similaraccounting problems in reference to such offices and which willpermit of the use of modern office equipment, provide for aprogressive audit, insure a complete and accurate report of

government receipts and disbursements, detect error, make frauddifficult, save labor (clerical and other), trace wastes and compareefficiencies, and summarize results in such a manner that the mostefficient management of government affairs will be clearly indicated,it being the declared purpose of this chapter to permit themodernization of such accounting system in keeping with theimprovement of standards of business efficiency and competency andwhich will preserve and make as readily available to the public andofficials the information required by law to be kept and preservedand made available in the offices affected.
(Formerly: Acts 1937, c.203, s.3.) As amended by P.L.25-1986,SEC.44.

IC 5-11-12-4
Preparation and maintenance of manually prepared ledgers andregisters following implementation of automated accountingsystems
    Sec. 4. If a county implements, consistent with the provisions ofthis chapter, an automated accounting system that:
        (1) is in place during at least one (1) state board of accountsaudit; and
        (2) is approved by the state board of accounts as a result of thataudit;
the county treasurer is not required to prepare and maintain amanually prepared fund ledger and ledger of receipts or a manuallyprepared register of investments after the date of the approval of theautomated accounting system by the state board of accounts.
As added by P.L.57-1993, SEC.1.