reglab/housing_qa huggingface dataset:
IN Code § 5-11-1-6 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-6. Forms of Reports

Sec. 6. The state board of accounts shall formulate, prescribe, and approve the forms for reports required to be made by this chapter.Formerly: Acts 1909, c.55, s.6. As amended by Acts 1980, P.L.30, SEC.5; P.L.181-2015, SEC.10.
IN Code § 5-11-1-7 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-7. Field Examiners; Private Examiners; State Colleges and Universities; Experts

Sec. 7. (a) The state examiner shall appoint assistants not exceeding the number required to administer this article. The assistants are to be known as "field examiners" and are at all times subject to the order and direction of the state examiner. Field examiners shall inspect and examine accounts of all state agencies, municipalities, and other governmental units, entities, or instrumentalities.(b) The state examiner may engage or, in accordance with section 24 of this chapter, allow the engagement of private examiners to the extent the state examiner determines necessary to satisfy the requirements of this article. These examiners are subject to the direction of the state examiner while performing examinations under this article. The state examiner shall allow the engagement of private examiners for any state college or university subject to examination under this article if the state examiner finds that the private examiner is an independent certified public accountant firm with specific expertise in the financial affairs of educational organizations. The state examiner shall allow the engagement of private examiners for any development authority in accordance with IC 36-7.5-2-9 or IC 36-7.6-2-14, whichever applies. These private examiners are subject to the direction of the state examiner while performing examinations under this article.(c) The state examiner may engage experts to assist the state board of accounts in carrying out its responsibilities under this article.Formerly: Acts 1909, c.55, s.7. As amended by Acts 1980, P.L.30, SEC.6; P.L.3-1986, SEC.10; P.L.181-2015, SEC.11; P.L.213-2015, SEC.61; P.L.149-2016, SEC.19; P.L.257-2019, SEC.4.
IN Code § 5-11-1-8 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-8. Field Examiners

Sec. 8. All appointments of field examiners shall be made solely upon the ground of fitness and without regard to the political affiliation of the appointee. The state board of accounts is empowered to make and establish, and from time to time alter and amend, by-laws, rules and regulations for the proper enforcement of the provisions of this article and other laws placing duties and responsibilities on the state board of accounts.Formerly: Acts 1909, c.55, s.8. As amended by Acts 1980, P.L.30, SEC.7; P.L.100-2012, SEC.17.
IN Code § 5-11-1-9.3 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-9.3. Examination of Certain Bodies Corporate and Politic

Sec. 9.3. (a) This section applies only to a body corporate and politic whose enabling statute does not provide for an annual audit, examination, or other engagement by:(1) the state board of accounts; or(2) an independent public accounting firm;concerning financial or compliance related matters of the body corporate and politic.(b) This section does not affect a body corporate and politic whose enabling statute provides for an annual audit, examination, or other engagement by the state board of accounts or an independent public accounting firm.(c) As used in this section, "audit committee" refers to the audit and financial reporting subcommittee of the legislative council established by IC 2-5-1.1-6.3(b).(d) As used in this section, "enabling statute" refers to a statute, including a statute enacted after June 30, 2020, that establishes a body corporate and politic.(e) The state board of accounts may conduct an examination of a body corporate and politic described in this section. The state board of accounts shall permit a body corporate and politic to request in writing to the state examiner that an examination under this section be performed by an independent public accounting firm. The state examiner may approve a request under this section based on the applicable risk based examination criteria described in and approved under section 25 of this chapter.(f) If a request under subsection (e) for an independent public accounting firm to conduct an examination is denied by the state examiner, the body corporate and politic may file an appeal of the denial with the audit committee. The audit committee shall hold a public hearing concerning the appeal and prepare a written decision determining whether the independent public accounting firm selected by the body corporate and politic is permitted to conduct the examination under this section. The audit committee's written decision is binding, and the state board of accounts shall allow the independent public accounting firm to conduct the examination if the audit committee determines the independent public accounting firm is permitted. The audit committee shall provide a copy of the written decision to the state board of accounts and to the body corporate and politic. The audit committee shall post a copy of the written decision on the audit committee's Internet web site.(g) An examination of a body corporate and politic conducted under this section by the state board of accounts or an independent public accounting firm shall be filed with:(1) the state board of accounts in the manner provided by this article; and(2) the auditor of state.As added by P.L.157-2020, SEC.5.
IN Code § 5-11-1-9.5 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-9.5. Confidential Reporting; Grounds for Examination; Retaliation; Relief

Sec. 9.5. (a) An individual may report suspected malfeasance, misfeasance, or nonfeasance by:(1) a public officer; or(2) an individual who has responsibility for administering public funds on behalf of an entity;to the state board of accounts. The individual's identity is confidential unless a civil proceeding is pending under IC 5-11-5-1(a) and the court orders disclosure.(b) The state examiner may not undertake an examination of a public office, officer, entity, or institution based on the allegation of an individual, organization, entity, or institution that a violation of the law has occurred unless:(1) the individual or representative of the organization, entity, or institution makes the allegation in the form of a sworn statement that the individual or representative believes the allegation to be true; or(2) the state examiner has probable cause to believe that a violation of the law has occurred.(c) A public office, officer, entity, or institution may not retaliate against an employee of the state or a political subdivision for making a report under subsection (a) or a sworn statement described in subsection (b).(d) An individual who has been discharged, demoted, suspended, threatened, harassed, or otherwise discriminated against by the individual's employer in the terms and conditions of employment as a result of the individual's good faith reporting actions under this section is entitled to all relief necessary to make the individual whole.(e) Relief under subsection (d) for an individual bringing an action against a person who is not a state officer or state agency includes the following:(1) Reinstatement with the same seniority status the individual would have but for the act described in subsection (d).(2) Two (2) times the amount of back pay that is owed to the individual.(3) Interest on the back pay that is owed to the individual.(4) Compensation for any special damages sustained by the individual as a result of the act described in subsection (d), including costs and expenses of litigation and reasonable attorney's fees.(f) An individual may bring an action against a person who is not a state officer or state agency for the relief provided in this section in a court with jurisdiction.As added by P.L.51-1985, SEC.1. Amended by P.L.52-2015, SEC.1; P.L.209-2019, SEC.2.
IN Code § 5-11-1-9.7 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-9.7. Withdrawal or Removal of Counties From Solid Waste Management Districts

Sec. 9.7. (a) The state examiner, personally or through the deputy examiners, field examiners, or private examiners, shall examine the division under IC 13-21-4-4 of the responsibility for legal obligations entered into by a joint solid waste management district upon the withdrawal or removal of a county from the district.(b) Not later than one hundred twenty (120) days after the effective date of the withdrawal or removal, the state examiner shall issue a report of the examination under subsection (a) to:(1) the board of directors of the joint solid waste management district; and(2) the executive of the county that withdrew or was removed from the joint solid waste management district.(c) A report under this section may be used as evidence in an action seeking to enforce the payment of legal obligations entered into by a joint solid waste management district.As added by P.L.74-2002, SEC.1.
IN Code § 5-11-1-10 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-10. Failure to File Report; Interference With Examiners; Offense; Forfeiture of Office and Alternative

Sec. 10. (a) A public officer or responsible officer of an audited entity who:(1) fails to make, verify, and file with the state examiner any report required by this chapter;(2) fails to follow the directions of the state examiner in keeping the accounts of the officer's office;(3) refuses the state examiner, deputy examiner, field examiner, or private examiner access to the books, accounts, papers, documents, cash drawer, or cash of the officer's office; or(4) interferes with an examiner in the discharge of the examiner's official duties;commits a Class B infraction. The court may also order the officer described in this subsection to forfeit the officer's office.(b) As an alternative to an order to forfeit office under subsection (a), a court in which an action described in subsection (a) is filed may impose a civil penalty that does not exceed five hundred dollars ($500) for each day, beginning on the day that the court imposes the civil penalty and each day thereafter, that the public officer or responsible officer continues to violate an obligation described in subsection (a). The individual is personally liable for a civil penalty imposed on the individual under this section.(c) The state board of accounts may collect the expenses incurred in carrying out the audit, examination, or engagement from the audited entity of the officer described in this section.Formerly: Acts 1909, c.55, s.10. As amended by Acts 1978, P.L.2, SEC.507; P.L.3-1986, SEC.12; P.L.157-2020, SEC.6.
IN Code § 5-11-1-11 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-11. Records of Money Collected; Public Inspection

Sec. 11. There shall be kept in the office of each public officer, board, commission, agency, instrumentality, and institution in this state, a record of money collected for the public treasury, the forms and records for which, for each class of offices, shall be devised and formulated by the state board of accounts. Such records as are provided for in this section shall be public records and must be accessible to the public during regular office hours.Formerly: Acts 1909, c.55, s.11. As amended by Acts 1980, P.L.30, SEC.9.
IN Code § 5-11-1-13 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-13. Warrants or Checks of State or Municipality; Receipts or Quietus; Correctness of Claims

Sec. 13. Each officer having authority to draw the warrant or check of the state or of any municipality referred to in this chapter in disbursing its funds, or who has authority to execute the receipt or quietus of the state or of such municipality in settlement with public officers or with debtors, before presenting the same for allowance to the board or other authority required to pass upon the same, shall make an examination of all claims as to their form, the authentication thereof as required by law, whether they are based upon contract or statutory authority, and as to their apparent correctness, and upon presenting the same to file therewith his certificate in writing as to such matters in respect to each and all of such claims. Where the authority to pass upon and allow such claim is lodged in such officer, he shall, before drawing a warrant or check therefor, certify to the correctness thereof over his official signature. Before issuing the receipt or quietus of the state or municipality to any debtor or any officer making settlement, he shall examine the report, account or settlement sheet upon which settlement is made, and require of such debtor or officer, or to otherwise secure, all such information, accounts, vouchers or exhibits as shall be necessary to satisfy such officer issuing such receipt or quietus of the correctness of such report, account or settlement sheet, and to certify thereon that he has made such examination and is satisfied as to its correctness, and no such warrant, check, receipt, or quietus shall be issued by any such officer until such certificate shall have been executed and filed with such claim, report, account or settlement sheet. Where it is not practical for the officer to certify to the correctness of each revenue or claim document, the state board of accounts may prescribe other methods of preaudit to be performed before approval by the officer or his employees.Formerly: Acts 1909, c.55, s.13. As amended by Acts 1980, P.L.30, SEC.10.
IN Code § 5-11-1-14 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-14. Salaries and Traveling Expenses of State Examiner, Deputies, and Assistants

Sec. 14. The salaries and necessary traveling expenses of the state examiner, his deputies, and assistants when engaged in the business of the state shall be paid as otherwise provided by law.Formerly: Acts 1909, c.55, s.15. As amended by Acts 1980, P.L.30, SEC.11.
IN Code § 5-11-1-15 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-15. Bonds and Crime Policies for Faithful Performance

Sec. 15. (a) The state examiner, deputy examiners, and field examiners shall each give bond for the faithful performance of the examiner's duties in an amount determined by the audit committee and based on applicable risk considerations. However, field examiners may be covered by a blanket bond or crime insurance policy endorsed to include faithful performance under IC 5-4-1-15.1 subject to approval of the audit committee and state examiner.(b) The commissioner of insurance shall prescribe the form of the bonds or crime policies required by this section.Formerly: Acts 1909, c.55, s.16; Acts 1967, c.268, s.1. As amended by P.L.3-1986, SEC.13; P.L.49-1995, SEC.6; P.L.157-2020, SEC.7.
IN Code § 5-11-1-16 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-16. Definitions

Sec. 16. (a) As used in this article, "municipality" means any county, township, city, town, school corporation, special taxing district, or other political subdivision of Indiana.(b) As used in this article, "state" means any board, commission, department, division, bureau, committee, agency, governmental subdivision, military body, authority, or other instrumentality of the state, but does not include a municipality.(c) As used in this article, "public office" means the office of any and every individual who for or on behalf of the state or any municipality or any public hospital holds, receives, disburses, or keeps the accounts of the receipts and disbursements of any public funds.(d) As used in this article, "public officer" means any individual who holds, receives, disburses, or is required by law to keep any account of public funds or other funds for which the individual is accountable by virtue of the individual's public office.(e) As used in this article, "entity" means any provider of goods, services, or other benefits that is:(1) maintained in whole or in part at public expense; or(2) supported in whole or in part by appropriations or public funds or by taxation.The term does not include the state or a municipality (as defined in this section).(f) As used in this article, a "public hospital" means either of the following:(1) An institution licensed under IC 16-21 and which is owned by the state or an agency of the state or one which is a municipal corporation. A hospital is a municipal corporation if its governing board members are appointed by elected officials of a municipality.(2) A state institution (as defined in IC 12-7-2-184).(g) As used in this article, "audit committee" refers to the audit and financial reporting subcommittee of the legislative council established by IC 2-5-1.1-6.3.(h) As used in this article, "audited entity" has the meaning set forth in IC 2-5-1.1-6.3.(i) As used in this article, "development authority" has the meaning set forth in the following:(1) IC 36-7.5-1-8.(2) IC 36-7.6-1-8.(j) As used in this article, "responsible officer of an audited entity" refers to the chief executive officer or another individual who has executive decision making authority for the audited entity with respect to a compliance obligation prescribed by or established under this article or another law.Formerly: Acts 1909, c.55, s.17. As amended by Acts 1980, P.L.30, SEC.12; P.L.3-1986, SEC.14; P.L.2-1992, SEC.52; P.L.2-1993, SEC.44; P.L.104-2014, SEC.3; P.L.181-2015, SEC.13; P.L.257-2019, SEC.5; P.L.157-2020, SEC.8.
IN Code § 5-11-1-18 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-18. Examinations Without Notice; Disclosure; Offense

Sec. 18. All examinations under this chapter may be made without notice to the audited entities or officers whose accounts are to be examined, and without notice to any clerk, deputy, employee, or other person employed in or connected with the office or the business of such an audited entity or officer. A person who recklessly communicates knowledge of any proposed examination of any public account:(1) that the board has determined to make without notice under this section; and(2) to the officer in charge of the account or to any other unauthorized person;commits a Class B misdemeanor.Formerly: Acts 1909, c.55, s.19. As amended by Acts 1978, P.L.2, SEC.509; P.L.181-2015, SEC.14; P.L.157-2020, SEC.9.
IN Code § 5-11-1-19 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-19. Copyrighting Uniform Bookkeeping System; Purchase of Public Office Supplies

Sec. 19. No system for uniform bookkeeping or any book, record, or form which may be adopted after April 5, 1909, shall be copyrighted unless it shall be deemed expedient by the governor that a copyright be procured in the name of the state, and if any such copyright be procured, the acceptance by the state or by any municipality of any bid for printed supplies of any sort shall operate as a license from the state to the successful bidder to manufacture any such copyrighted books, records, or forms included in such bid for public use without payment of royalty. All public books, records, and stationery used in the offices for which examination is provided in this chapter shall be purchased by the state, municipality, or institution after the manner provided by law.Formerly: Acts 1909, c.55, s.20. As amended by P.L.25-1986, SEC.36.
IN Code § 5-11-1-21 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-21. Mandatory Adoption of Uniform System; Refusal to Adopt or Failure to Use; Offense; Penalty; Forfeiture of Office and Alternative

Sec. 21. (a) All public officers and responsible officers of audited entities shall adopt and use the books, forms, records, and systems of accounting and reporting adopted by the state board of accounts, when directed so to do by the board, and all forms, books, and records shall be purchased by those officers in the manner provided by law. An officer described in this subsection who refuses to provide such books, forms, or records, fails to use them, or fails to keep the accounts of the officer's office as directed by the board commits a Class C infraction. The court may also order the officer to forfeit the officer's office.(b) As an alternative to an order to forfeit office under subsection (a), a court in which an action described in subsection (a) is filed may impose a civil penalty that does not exceed five hundred dollars ($500) for each day, beginning on the day that the court imposes the civil penalty and each day thereafter, that the public officer or responsible officer continues to violate an obligation described in subsection (a). The individual is personally liable for a civil penalty imposed on the individual under this section.(c) The state board of accounts may collect the expenses incurred in carrying out the audit, examination, or engagement from the audited entity of the officer described in this section.Formerly: Acts 1909, c.55, s.22. As amended by Acts 1978, P.L.2, SEC.510; P.L.157-2020, SEC.10.
IN Code § 5-11-1-24 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-24. Uniform Compliance Guidelines for Examinations and Reports

Sec. 24. (a) The state board of accounts shall establish in writing uniform compliance guidelines for the examinations and reports required by this chapter. The uniform compliance guidelines must include the standards that an entity must observe to avoid a finding that is critical of the audited entity for a reason other than the audited entity's failure to comply with a specific law.(b) The state board of accounts may not establish guidelines for the auditing of an audited entity that are inconsistent with any federal audit guidelines that govern the audited entity.(c) The state board of accounts must distribute the uniform compliance guidelines to each audited entity that the state board of accounts may audit.(d) If the state board of accounts engages or authorizes the engagement of a private examiner to perform an examination under this chapter, the examination and report must comply with the uniform compliance guidelines established under subsection (a). If a person subject to examination under this chapter engages a private examiner, the contract with the private examiner must require the examination and report to comply with the uniform compliance guidelines established under subsection (a).(e) An audited entity may not request proposals for performing examinations of an audited entity unless the request for proposals has been submitted to and approved by the state board of accounts.As added by P.L.3-1986, SEC.15. Amended by P.L.39-1996, SEC.4; P.L.181-2015, SEC.15.