IC 5-11-4
    Chapter 4. Payment of State Board of Accounts for Investigationof Public Accounts

IC 5-11-4-1
Repealed
    (Repealed by Acts 1980, P.L.30, SEC.19.)

IC 5-11-4-2
Field examiners; traveling expenses
    Sec. 2. Traveling expenses of field examiners shall be allowedand paid on the same basis as provided by law for other state officersand employees when engaged on assignments outside the county oftheir actual residence during the full period of such assignment:Provided, That examiners working outside of the county of theiractual residence and returning to their homes daily shall be allowedtransportation expense at the rate established by the budgetcommittee for other state officers and employees: Provided, further,That the same transportation expense may be allowed examinerswhen required to travel within the county of their actual residencewhile engaged in two (2) or more separate assignments. Claims forsuch compensation and traveling expense, when approved by thestate examiner, shall be filed with the auditor of state monthly, whoshall draw his warrant in payment of same.
(Formerly: Acts 1945, c.15, s.2; Acts 1955, c.48, s.1.)

IC 5-11-4-3
Expenses of investigation of public accounts; certification;reimbursements
    Sec. 3. (a) The expense of examination and investigation ofaccounts shall be paid by each municipality or entity as provided inthis chapter.
    (b) The state examiner shall not certify more often than monthlyto the auditor of each county the amount chargeable to each taxingunit within the county for the expense of its examinations asprovided in this chapter. Immediately upon receipt of the certifiedstatement, the county auditor shall issue a warrant on the countytreasurer payable to the treasurer of state out of the general fund ofthe county for the amount stated in the certificate. The county auditorshall reimburse the county general fund, except for the expense ofexamination and investigation of county offices, out of the moneydue the taxing units at the next semiannual settlement of thecollection of taxes.
    (c) If the county to which a claim is made is not in possession orhas not collected the funds due or to be due to any examinedmunicipality, then the certificate must be filed with and the warrantshall be drawn by the officer of the municipality having authority todraw warrants upon its funds. The municipality shall pay the warrantimmediately. The money, when received by the treasurer of state,shall be deposited in the state general fund.    (d) Except as otherwise provided in this chapter, each:
        (1) taxing unit; and
        (2) soil and water conservation district;
shall be charged at the rate of forty-five dollars ($45) per day foreach field examiner, private examiner, expert, or employee of thestate board of accounts who is engaged in making examinations orinvestigations. Except as provided in subsection (h), all other entitiesshall be charged the actual cost of performing the examination orinvestigation.
    (e) The state examiner shall certify, not more often than monthly,to the proper disbursing officer the total amount of expense incurredfor the examination of:
        (1) any unit of state government or entity that is required by lawto bear the costs of its own examination and operating expense;or
        (2) any utility owned or operated by any municipality or anydepartment of the municipality, if the utility is operated fromrevenues or receipts other than taxation.
Upon receipt of the state examiner's certificate the unit of stategovernment, entity, or utility shall immediately pay to the treasurerof state the amount charged. The money, when received by thetreasurer of state, shall be deposited in the state general fund.
    (f) In addition to other charges provided in this chapter, the stateexaminer may charge a reasonable fee for typing and processingreports of examination in the same manner as other charges are madeunder this chapter.
    (g) There is created a trust and agency fund in the hands of thestate examiner to be used by him for the payment of the expense oftyping reports of examination. Fees charged for typing reports ofexamination shall be deposited into the trust and agency fund.
    (h) A municipality that contracts for services with a volunteer firedepartment may pay the cost of an examination or investigation ofthe volunteer fire department under this chapter.
    (i) An audit of a county shall include, but not be limited to, anaudit of that county's soil and water conservation district establishedunder IC 14-32.
(Formerly: Acts 1945, c.15, s.3.) As amended by Acts 1980, P.L.30,SEC.14; P.L.52-1983, SEC.1; P.L.3-1986, SEC.17; P.L.64-1987,SEC.1; P.L.291-2001, SEC.168; P.L.191-2003, SEC.1.

IC 5-11-4-3.5
Repealed
    (Repealed by Acts 1981, P.L.41, SEC.72(a).)

IC 5-11-4-3.6
Payment of investigation costs by examined unit from designatedfunds
    Sec. 3.6. As provided in section 3 of this chapter, each of thefollowing units of state government and eligible federal projects shallbear the direct and indirect costs of its own examination from the

following designated funds:
        (1) Indiana department of transportation (except toll projectcosts and expenses), bureau of motor vehicles (including branchoffices), motor fuel tax division, state police department, andtraffic safety functions under IC 9-27-2 from the motor vehicleaccount fund.
        (2) Indiana state teachers' retirement fund from the fundsaccruing to that fund.
        (3) Alcohol and tobacco commission from the funds accruingto the alcoholic beverage enforcement and administration fund.
        (4) Indiana department of transportation, for the costs andexpenses related to a particular toll project, from any specialfund established for revenues from that project.
        (5) State fair commission from the state fair fund.
        (6) State colleges and universities from state appropriations.However, colleges and universities shall not be charged at a ratehigher than that charged to local taxing units under section 3 ofthis chapter.
        (7) Eligible federal grants and projects from funds provided bythe federal government or as are properly chargeable to thegrant or project or recoverable through an indirect costallocation recovery approved by the federal government.
As added by Acts 1981, P.L.41, SEC.2. Amended by P.L.52-1983,SEC.2; P.L.18-1990, SEC.9; P.L.20-1990, SEC.5; P.L.2-1991,SEC.28; P.L.204-2001, SEC.11.

IC 5-11-4-4
Payments without appropriation
    Sec. 4. All disbursing officers be and they are hereby authorizedto make all disbursements or payments required to be made under theprovisions of this chapter without any appropriation being madetherefor.
(Formerly: Acts 1945, c.15, s.4.) As amended by P.L.25-1986,SEC.38.