reglab/housing_qa huggingface dataset:
IN Code § 5-11-1-25 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-25. Risk Based Examination Criteria Used to Determine Examination Frequency; Biennial School Corporation Examinations

Sec. 25. (a) This section and section 24.4 of this chapter do not limit the application of any law that requires a municipality, a public hospital, another public office or public officer, an entity, or another person or organization to be audited or otherwise examined on an annual or other basis by:(1) a certified public accountant; or(2) a person other than the state examiner or the state board of accounts.(b) Subject to section 9 of this chapter and subsections (c) and (d), the state board of accounts shall conduct examinations of audited entities at the times determined by the state board of accounts, but not less than once every four (4) years, using risk based examination criteria that are established by the state board of accounts and approved by the audit committee. The risk based examination criteria must include the following risk factors:(1) An audited entity has a newly elected or appointed fiscal officer.(2) An audited entity:(A) has not timely filed; or(B) has filed a materially incorrect or incomplete;annual financial report required by section 4 of this chapter.(3) A ratings agency that rates debt maintained by an audited entity has determined an examination of the audited entity is required more frequently than once every four (4) years.(4) Any other factor determined by the state examiner and approved by the audit committee.(c) Examinations must be conducted annually for the following:(1) The state.(2) An audited entity (other than a school corporation) that requires an annual audit:(A) because of the receipt of federal financial assistance in an amount that subjects the audited entity to an annual federal audit;(B) due to continuing disclosure requirements; or(C) as a condition of a public bond issuance.(3) A development authority.An audited entity shall, under the guidelines established by the state board of accounts, provide notice to the state examiner not later than sixty (60) days after the close of the audited entity's fiscal year that the audited entity is required to have an annual audit under subdivision (2).(d) As permitted under this section since September 1, 1986 (the effective date of P.L.3-1986, SECTION 16), examinations of school corporations shall be conducted biennially.As added by P.L.3-1986, SEC.16. Amended by P.L.2-1991, SEC.27; P.L.181-2015, SEC.17; P.L.257-2019, SEC.6; P.L.157-2020, SEC.12.
IN Code § 5-11-1-28 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-28. Annual Internal Audit and Report Required for Certain Agencies

Sec. 28. (a) The bureau of motor vehicles (IC 9-14-7-1), office of the secretary of family and social services (IC 12-8-1.5-1), and department of state revenue (IC 6-8.1-2-1) shall each annually:(1) have performed by an internal auditor:(A) an internal audit; and(B) a review of internal control systems;of the agency; and(2) have the internal auditor report the results of the internal audit and review to an examiner designated by the state examiner to receive the results.(b) The examiner designated under subsection (a) shall, not later than September 1 of each year:(1) compile a final report of the results of the internal audits and reviews performed and reported under subsection (a); and(2) submit a copy of the final report to the following:(A) The governor.(B) The auditor of state.(C) The chairperson of the audit committee, in an electronic format under IC 5-14-6.(D) The director of the office of management and budget.(E) The legislative council, in an electronic format under IC 5-14-6.As added by P.L.184-2015, SEC.7. Amended by P.L.198-2016, SEC.11.
IN Code § 5-11-1-28.2 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-28.2. Access to Statement Filed by Financial Institutions

Sec. 28.2. The state board of accounts shall have regular access to any statement of condition filed by a depository (as defined in IC 5-13-4-8) with the treasurer of state under IC 5-13-10-3.As added by P.L.34-2015, SEC.1.
IN Code § 5-11-1-29 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-29. Access to Software Supplied to a Political Subdivision

Sec. 29. (a) As used in this section, "vendor" means a person who supplies electronic goods, software, or technological services (including computer services) to a political subdivision. The term does not include an employee of the political subdivision or an employee of the state.(b) A vendor upon request shall allow the state board of accounts to access all software (including information and data that is stored in the software), and records of computer services that a vendor has supplied to a political subdivision. The access required to be allowed by a vendor under this section shall be:(1) limited to read only capability;(2) provided to the state board of accounts without prior:(A) notice to; or(B) approval of;the political subdivision to which the software was provided; and(3) provided through remote access, if requested by the state board of accounts.As added by P.L.34-2015, SEC.2.
IN Code § 5-11-1-30 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-30. Request for Examination According to Generally Accepted Accounting Principles

Sec. 30. (a) An audited entity may request that an examination conducted by the state board of accounts be conducted in accordance with generally accepted accounting principles. A request by a public officer must be approved by resolution adopted by the legislative body for the audited entity.(b) The state board of accounts shall, not more than sixty (60) days after receiving a request under subsection (a):(1) acknowledge receipt of the request; and(2) notify the requesting public officer or legislative body that the request is:(A) approved; or(B) disapproved.(c) The state board of accounts shall approve a request under subsection (a) unless the state examiner determines that:(1) the audited entity, under the guidelines established by the state board of accounts, did not request the audit within sixty (60) days after the close of the audited entity's fiscal year;(2) the audited entity does not conduct its accounting according to generally accepted accounting principles;(3) the audited entity did not maintain the audited entity's financial records during the preceding year on a generally accepted accounting principles basis;(4) the annual financial statements and notes to the financial statements are not presented or will not be presented to the state board of accounts for audit on the schedule agreed to by the state examiner; or(5) the audited entity does not follow the other guidelines established by the state board of accounts.As added by P.L.181-2015, SEC.18.
IN Code § 5-11-1-31 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 1. State Board of Accounts Created|5-11-1-31. Examination of School Corporations; Revenue Spending Plans

Sec. 31. An examination of a school corporation conducted under section 24.4, 25(d), or 30 of this chapter and a financial report prepared in accordance with IC 5-1-11.5-3 must include an examination of:(1) any revenue spending plans adopted under IC 20-46-1-8 or IC 20-46-9-6 for:(A) an operating referendum tax levy approved by the voters of the school corporation under IC 20-46-1; or(B) a school safety referendum tax levy approved by the voters of the school corporation under IC 20-46-9; and(2) the operating referendum tax levy fund or school safety referendum tax levy fund of the school corporation, whichever is applicable;to determine whether the school corporation is using the revenue collected from the operating referendum tax levy or school safety referendum tax levy in the amounts and for the purposes established in the applicable revenue spending plan.As added by P.L.136-2021, SEC.1.
IN Code § 5-11-4-2 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 4. Payment of State Board of Accounts for Investigation of Public Accounts|5-11-4-2. Field Examiners; Traveling Expenses

Sec. 2. Traveling expenses of field examiners shall be allowed and paid on the same basis as provided by law for other state officers and employees when engaged on assignments outside the county of their actual residence during the full period of such assignment: Provided, That examiners working outside of the county of their actual residence and returning to their homes daily shall be allowed transportation expense at the rate established by the budget committee for other state officers and employees: Provided, further, That the same transportation expense may be allowed examiners when required to travel within the county of their actual residence while engaged in two (2) or more separate assignments. Claims for such compensation and traveling expense, when approved by the state examiner, shall be filed with the auditor of state monthly, who shall draw his warrant in payment of same.Formerly: Acts 1945, c.15, s.2; Acts 1955, c.48, s.1.
IN Code § 5-11-4-3.6 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 4. Payment of State Board of Accounts for Investigation of Public Accounts|5-11-4-3.6. Payment of Investigation Costs by Examined Unit From Designated Funds

Sec. 3.6. As provided in section 3 of this chapter, each of the following units of state government and eligible federal projects shall bear the direct and indirect costs of its own examination from the following designated funds:(1) Indiana department of transportation (except toll project costs and expenses), bureau of motor vehicles (including branch offices), motor fuel tax division, state police department, and traffic safety functions under IC 9-27-2 from the motor vehicle account fund.(2) Indiana public retirement system from the public pension and retirement funds administered by the system in accordance with IC 5-10.5-6-5.(3) Alcohol and tobacco commission from the funds accruing to the alcoholic beverage enforcement and administration fund.(4) Indiana department of transportation, for the costs and expenses related to a particular toll project, from any special fund established for revenues from that project.(5) State fair commission from the state fair fund.(6) State colleges and universities from state appropriations.(7) Eligible federal grants and projects from funds provided by the federal government or as are properly chargeable to the grant or project or recoverable through an indirect cost allocation 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; P.L.36-2012, SEC.1; P.L.213-2015, SEC.63.
IN Code § 5-11-4-4 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 4. Payment of State Board of Accounts for Investigation of Public Accounts|5-11-4-4. Payments Without Appropriation

Sec. 4. All disbursing officers be and they are hereby authorized to make all disbursements or payments required to be made under the provisions of this chapter without any appropriation being made therefor.Formerly: Acts 1945, c.15, s.4. As amended by P.L.25-1986, SEC.38.
IN Code § 5-11-5-2 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 5. Reports of Examinations by State Board of Accounts; Recovery of Public Funds|5-11-5-2. Action for Recovery of Money

Sec. 2. Upon the written request of the attorney-general, the prosecuting attorney of the circuit having jurisdiction of such action shall appear with the attorney-general in all causes begun by the attorney-general for the recovery of monies or for whatever purposes growing out of such examination or report, and said prosecuting attorney shall comply with all orders of the attorney-general relating to the prosecution of such suits.Formerly: Acts 1917, c.115, s.2. As amended by Acts 1978, P.L.2, SEC.511.
IN Code § 5-11-5-3 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 5. Reports of Examinations by State Board of Accounts; Recovery of Public Funds|5-11-5-3. Compromise and Adjustment of Actions; Discretion of Attorney General; Appeal

Sec. 3. (a) The attorney general, by and with the consent of the state examiner and the deputy examiners, may compromise and adjust any action brought by the attorney general as required in this article. In all cases where any money comes into the attorney general's hands, the attorney general shall immediately pay the money into the treasury of the state or of the municipality to which it belongs, and shall have the money distributed among the proper funds. The attorney general may, in the attorney general's discretion, and shall, upon the order of the governor, appeal any such causes to the court of appeals or the supreme court, or both, as the case may be.(b) The state examiner, and the field examiners and any private examiner shall use reasonable diligence in the making of investigations and in furnishing and securing evidence in connection with the prosecution of suits concerning examination reports whenever requested by the attorney general. Reasonable per diem and expenses incurred by the examiner shall be paid in the amount and in the manner provided by law in case of examinations.Formerly: Acts 1917, c.115, s.3. As amended by Acts 1980, P.L.30, SEC.17; P.L.3-1986, SEC.19.
IN Code § 5-11-5-4 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 5. Reports of Examinations by State Board of Accounts; Recovery of Public Funds|5-11-5-4. Party to Actions; Plaintiff's Right of Recovery

Sec. 4. Any action brought by the attorney general, as provided in this article, may be brought in the name, as plaintiff, of the state of Indiana, or such municipality or subdivision of the state of Indiana as it may appear is entitled to recover moneys or to secure other relief under such action. If the action is brought on an official bond or official bonds, the cause may be brought in the name of the state of Indiana on the relation of such plaintiff. In an action against a township trustee, or ex-township trustee, or upon his official bond, both the civil and school corporations may be named as plaintiff or relator in the same action, and recovery may be had for the aggregate amount due both corporations, but the court or jury trying the case shall, in the finding or verdict, state the amount due each corporation. In an action where a board of commissioners is plaintiff or relator, the plaintiff shall be entitled to recover against the delinquent officer or ex-officer, or upon his official bond or bonds, all such amounts as would be recoverable under all the laws of this state, including this chapter, in any or all actions by or upon the relation of the board of commissioners, or by or upon the relation of any county officer or other person authorized to sue for whatever funds, or for any funds of which it is the custodian and with which it is chargeable, and in case any of the funds so recovered are school funds, the court or jury trying the case shall find and state the amount thereof. In any action brought under this article, the plaintiff shall be entitled to recover, in addition to the amount misappropriated, diverted or unaccounted for, all such penalties and interest as might be recoverable under laws other than this chapter.The term municipality, as used in this article, shall be construed to extend to, include and mean any county, township, city, town, school corporation, special taxing district or other political subdivision of Indiana.Formerly: Acts 1917, c.115, s.4. As amended by Acts 1980, P.L.30, SEC.18.
IN Code § 5-11-5-5 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 5. Reports of Examinations by State Board of Accounts; Recovery of Public Funds|5-11-5-5. Cumulative Remedies

Sec. 5. The remedies provided for in this chapter are cumulative, and this chapter shall not be construed to abridge the rights of other officers to sue on behalf of municipalities, except to the extent that where the attorney general has brought an action under the authority of this chapter no other action shall be brought for the same matter while such action brought by the attorney general is pending, and excepting as other statutes relating thereto are expressly repealed by Acts 1917, c.115, s.7.Formerly: Acts 1917, c.115, s.5. As amended by P.L.25-1986, SEC.39.
IN Code § 5-11-5-7 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 5. Reports of Examinations by State Board of Accounts; Recovery of Public Funds|5-11-5-7. Collecting Fines, Costs, and Fees for Statutory Violations, Bond Forfeitures, and User's Fees; Compromises; Collection Costs; Disposition of Collected Money

Sec. 7. (a) The state board of accounts or a person designated in writing by it may collect any of the following:(1) Unpaid fines, costs, or fees that are imposed for violations of statutes defining a crime or infraction and are owed to the state or its political subdivisions.(2) Money owed resulting from bond forfeitures under IC 35-33-8-7.(3) Unpaid user's fees incurred under a pretrial diversion agreement by a person charged with a misdemeanor, infraction, or ordinance violation.(b) The state board of accounts or its agent may compromise the amount of money owed in collecting money under this section.(c) The costs of collection, including but not limited to reasonable attorney's fees, may be added to money that is owed and collected under this section. However, the costs of collection may not exceed an amount that is equal to the amount of money that is owed.(d) When money is collected under this section, the state board of accounts or its agent shall deposit the money, less the costs of collection, in accounts to the credit of the state or a political subdivision as required by law.(e) The costs of collecting money under this section shall be determined by the state board of accounts and shall be paid from money collected.As added by P.L.43-1986, SEC.1. Amended by P.L.64-1989, SEC.1.
IN Code § 5-11-5-8 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 5. Reports of Examinations by State Board of Accounts; Recovery of Public Funds|5-11-5-8. Copies of Reports Filed With Library Upon Request; Public Inspection; Renewal of Request

Sec. 8. (a) Upon request of a public library, the state examiner shall file with the library (without cost to the library) a copy of each report of an examination concerning a municipality, state agency, public hospital, license branch, or other entity that is located in the same county as the library. The request must be in writing.(b) This section does not require the state examiner to:(1) file copies of reports completed before the receipt of a request; or(2) file a copy of any report with more than one (1) public library located in the same county.(c) Copies of reports filed under this section are open to public inspection during hours that the library is open to the public.(d) After a library has been granted a request to receive copies of reports under this section, the library may continue as the repository for those reports if it files an annual renewal of its request in writing with the state board of accounts before January 15 of each year.As added by P.L.65-1987, SEC.1.
IN Code § 5-11-5.5-1 (2021)
2021 Indiana Code|Title 5. State and Local Administration|Article 11. Accounting for Public Funds|Chapter 5.5. False Claims and Whistleblower Protection|5-11-5.5-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:(1) "Claim" means a request or demand for money or property that is made to a contractor, grantee, or other recipient if the state:(A) provides any part of the money or property that is requested or demanded; or(B) will reimburse the contractor, grantee, or other recipient for any part of the money or property that is requested or demanded.(2) "Documentary material" means:(A) the original or a copy of a book, record, report, memorandum, paper, communication, tabulation, chart, or other document;(B) a data compilation stored in or accessible through computer or other information retrieval systems, together with instructions and all other materials necessary to use or interpret the data compilations; and(C) a product of discovery.(3) "Investigation" means an inquiry conducted by an investigator to ascertain whether a person is or has been engaged in a violation of this chapter.(4) "Knowing", "knowingly", or "known" means that a person, regarding information:(A) has actual knowledge of the information;(B) acts in deliberate ignorance of the truth or falsity of the information; or(C) acts in reckless disregard of the truth or falsity of the information.(5) "Person" includes a natural person, a corporation, a firm, an association, an organization, a partnership, a limited liability company, a business, or a trust.(6) "Product of discovery" means the original or duplicate of:(A) a deposition;(B) an interrogatory;(C) a document;(D) a thing;(E) a result of the inspection of land or other property; or(F) an examination or admission;that is obtained by any method of discovery in a judicial or an administrative proceeding of an adversarial nature. The term includes a digest, an analysis, a selection, a compilation, a derivation, an index, or another method of accessing an item listed in this subdivision.(7) "State" means Indiana or any agency of state government. The term does not include a political subdivision.As added by P.L.222-2005, SEC.23. Amended by P.L.79-2007, SEC.1.