reglab/statecodes huggingface dataset:
2023 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.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 1. State Board of Accounts Created › 5-11-1-23. Repealed

Formerly: Acts 1909, c.55, s.24; Acts 1945, c.176, s.5. As amended by Acts 1980, P.L.30, SEC.13. Repealed by P.L.5-1988, SEC.35.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
Formerly: Acts 1945, c.15, s.2; Acts 1955, c.48, s.1. As amended by P.L.59-2023, SEC.11.
2023 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 › 5-11-4-3.5. Repealed

As added by Acts 1977, P.L.27, SEC.4. Amended by Acts 1980, P.L.30, SEC.15; Acts 1980, P.L.74, SEC.9. Repealed by Acts 1981, P.L.41, SEC.72(a).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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. Plaintiff's Right of Recovery

Sec. 4. 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 examination costs and penalties and interest as might be recoverable under laws other than this chapter.
Formerly: Acts 1917, c.115, s.4. As amended by Acts 1980, P.L.30, SEC.18; P.L.59-2023, SEC.13.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-2. False Claims; Civil Penalty; Reduced Penalty for Certain Disclosures

Sec. 2. (a) This section does not apply to:
(1) a claim, record, or statement concerning income tax (IC 6-3); or
(2) a claim, request, demand, statement, record, act, or omission made or submitted after June 30, 2014, in relation to the Medicaid program described in IC 12-15.
(b) A person who knowingly or intentionally:
(1) presents a false claim to the state for payment or approval;
(2) makes or uses a false record or statement to obtain payment or approval of a false claim from the state;
(3) with intent to defraud the state, delivers less money or property to the state than the amount recorded on the certificate or receipt the person receives from the state;
(4) with intent to defraud the state, authorizes issuance of a receipt without knowing that the information on the receipt is true;
(5) receives public property as a pledge of an obligation on a debt from an employee who is not lawfully authorized to sell or pledge the property;
(6) makes or uses a false record or statement to avoid an obligation to pay or transmit property to the state;
(7) conspires with another person to perform an act described in subdivisions (1) through (6); or
(8) causes or induces another person to perform an act described in subdivisions (1) through (6);
is, except as provided in subsection (c), liable to the state for a civil penalty of at least five thousand dollars ($5,000) and for up to three (3) times the amount of damages sustained by the state. In addition, a person who violates this section is liable to the state for the costs of a civil action brought to recover a penalty or damages.
(c) If the factfinder determines that the person who violated this section:
(1) furnished state officials with all information known to the person about the violation not later than thirty (30) days after the date on which the person obtained the information;
(2) fully cooperated with the investigation of the violation; and
(3) did not have knowledge of the existence of an investigation, a criminal prosecution, a civil action, or an administrative action concerning the violation at the time the person provided information to state officials;
the person is liable for a penalty of not less than two (2) times the amount of damages that the state sustained because of the violation. A person who violates this section is also liable to the state for the costs of a civil action brought to recover a penalty or damages.
As added by P.L.222-2005, SEC.23. Amended by P.L.109-2014, SEC.1.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-3. Duties of Inspector General and Attorney General; Concurrent Jurisdiction to Investigate; Civil Actions; When Inspector General May Bring a Civil Action; Venue

Sec. 3. (a) The:
(1) attorney general; and
(2) inspector general;
have concurrent jurisdiction to investigate a violation of section 2 of this chapter.
(b) If the attorney general discovers a violation of section 2 of this chapter, the attorney general may bring a civil action under this chapter against a person who may be liable for the violation.
(c) If the inspector general discovers a violation of section 2 of this chapter, the inspector general shall certify this finding to the attorney general. The attorney general may bring a civil action under this chapter against a person who may be liable for the violation.
(d) If the attorney general or the inspector general is served by a person who has filed a civil action under section 4 of this chapter, the attorney general has the authority to intervene in that action as set forth in section 4 of this chapter.
(e) If the attorney general:
(1) is disqualified from investigating a possible violation of section 2 of this chapter;
(2) is disqualified from bringing a civil action concerning a possible violation of section 2 of this chapter;
(3) is disqualified from intervening in a civil action brought under section 4 of this chapter concerning a possible violation of section 2 of this chapter;
(4) elects not to bring a civil action concerning a possible violation of section 2 of this chapter; or
(5) elects not to intervene under section 4 of this chapter;
the attorney general shall certify the attorney general's disqualification or election to the inspector general.
(f) If the attorney general has certified the attorney general's disqualification or election not to bring a civil action or intervene in a case under subsection (e), the inspector general has authority to:
(1) bring a civil action concerning a possible violation of section 2 of this chapter; or
(2) intervene in a case under section 4 of this chapter.
(g) The attorney general shall certify to the inspector general the attorney general's disqualification or election under subsection (e) in a timely fashion, and in any event not later than:
(1) sixty (60) days after being served, if the attorney general has been served by a person who has filed a civil action under section 4 of this chapter; or
(2) one hundred eighty (180) days before the expiration of the statute of limitations, if the attorney general has not been served by a person who has filed a civil action under section 4 of this chapter.
(h) A civil action brought under section 4 of this chapter may be filed in:
(1) a circuit or superior court in Marion county; or
(2) a circuit or superior court in the county in which a defendant or plaintiff resides.
(i) The state is not required to file a bond under this chapter.
As added by P.L.222-2005, SEC.23.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-6. Compensation to Complainant; Exceptions and Modifications

Sec. 6. (a) The person who initially filed the complaint is entitled to the following amounts if the state prevails in the action:
(1) Except as provided in subdivision (2), if the attorney general or the inspector general intervened in the action, the person is entitled to receive at least fifteen percent (15%) and not more than twenty-five percent (25%) of the proceeds of the action or settlement, plus reasonable attorney's fees and an amount to cover the expenses and costs of bringing the action.
(2) If the attorney general or the inspector general intervened in the action and the court finds that the evidence used to prosecute the action consisted primarily of specific information contained in:
(A) a transcript of a criminal, a civil, or an administrative hearing;
(B) a legislative, an administrative, or another public report, hearing, audit, or investigation; or
(C) a news media report;
the person is entitled to receive not more than ten percent (10%) of the proceeds of the action or settlement, plus reasonable attorney's fees and an amount to cover the expenses and costs of bringing the action.
(3) If the attorney general or the inspector general did not intervene in the action, the person is entitled to receive at least twenty-five percent (25%) and not more than thirty percent (30%) of the proceeds of the action or settlement, plus reasonable attorney's fees and an amount to cover the expenses and costs of bringing the action.
(4) If the person who initially filed the complaint:
(A) planned and initiated the violation of section 2 of this chapter; or
(B) has been convicted of a crime related to the person's violation of section 2 of this chapter;
the person is not entitled to an amount under this section.
After conducting a hearing at which the attorney general or the inspector general and the person who initially filed the complaint may be heard, the court shall determine the specific amount to be awarded under this section to the person who initially filed the complaint. The award of reasonable attorney's fees plus an amount to cover the expenses and costs of bringing the action is an additional cost assessed against the defendant and may not be paid from the proceeds of the civil action.
(b) If:
(1) the attorney general or the inspector general did not intervene in the action; and
(2) the defendant prevails;
the court may award the defendant reasonable attorney's fees plus an amount to cover the expenses and costs of defending the action, if the court finds that the action is frivolous.
(c) The state is not liable for the expenses, costs, or attorney's fees of a party to an action brought under this chapter.
As added by P.L.222-2005, SEC.23.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-7. Lack of Jurisdiction Over Certain Civil Actions Brought by Individual

Sec. 7. (a) This section does not apply to an action brought by:
(1) the attorney general;
(2) the inspector general;
(3) a prosecuting attorney; or
(4) a state employee in the employee's official capacity.
(b) A court does not have jurisdiction over an action brought under section 4 of this chapter that is based on information discovered by a present or former state employee in the course of the employee's employment, unless:
(1) the employee, acting in good faith, has exhausted existing internal procedures for reporting and recovering the amount owed the state; and
(2) the state has failed to act on the information reported by the employee within a reasonable amount of time.
(c) A court does not have jurisdiction over an action brought under section 4 of this chapter if the action is brought by an incarcerated offender, including an offender incarcerated in another jurisdiction.
(d) A court does not have jurisdiction over an action brought under section 4 of this chapter against the state, a state officer, a judge (as defined in IC 33-23-11-7), a justice, a member of the general assembly, a state employee, or an employee of a political subdivision, if the action is based on information known to the state at the time the action was brought.
(e) A court does not have jurisdiction over an action brought under section 4 of this chapter if the action is based upon an act that is the subject of a civil suit, a criminal prosecution, or an administrative proceeding in which the state is a party.
(f) A court does not have jurisdiction over an action brought under section 4 of this chapter if the action is based upon information contained in:
(1) a transcript of a criminal, a civil, or an administrative hearing;
(2) a legislative, an administrative, or another public report, hearing, audit, or investigation; or
(3) a news media report;
unless the person bringing the action has direct and independent knowledge of the information that is the basis of the action, and the person bringing the action has voluntarily provided this information to the state.
As added by P.L.222-2005, SEC.23. Amended by P.L.1-2006, SEC.98.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-8. Relief for Whistleblowers

Sec. 8. (a) An employee who has been discharged, demoted, suspended, threatened, harassed, or otherwise discriminated against in the terms and conditions of employment by the employee's employer because the employee:
(1) objected to an act or omission described in section 2 of this chapter; or
(2) initiated, testified, assisted, or participated in an investigation, an action, or a hearing under this chapter;
is entitled to all relief necessary to make the employee whole.
(b) Relief under this section may include:
(1) reinstatement with the same seniority status the employee would have had but for the act described in subsection (a);
(2) two (2) times the amount of back pay owed the employee;
(3) interest on the back pay owed the employee; and
(4) compensation for any special damages sustained as a result of the act described in subsection (a), including costs and expenses of litigation and reasonable attorney's fees.
(c) An employee may bring an action for the relief provided in this section in any court with jurisdiction.
As added by P.L.222-2005, SEC.23.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-9. Service of Subpoena; Statute of Limitations; Burden of Proof; Estoppel

Sec. 9. (a) A subpoena requiring the attendance of a witness at a trial or hearing conducted under this chapter may be served at any place in the state.
(b) A civil action under section 4 of this chapter is barred unless it is commenced:
(1) not later than six (6) years after the date on which the violation is committed; or
(2) not later than three (3) years after the date when facts material to the cause of action are discovered or reasonably should have been discovered by a state officer or employee who is responsible for addressing the false claim. However, an action is barred unless it is commenced not later than ten (10) years after the date on which the violation is committed.
(c) In a civil action brought under this chapter, the state is required to establish:
(1) the essential elements of the offense; and
(2) damages;
by a preponderance of the evidence.
(d) If a defendant has been convicted (including a plea of guilty or nolo contendere) of a crime involving fraud or a false statement, the defendant is estopped from denying the elements of the offense in a civil action brought under section 4 of this chapter that involves the same transaction as the criminal prosecution.
As added by P.L.222-2005, SEC.23.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-10. Civil Investigative Demands; Procedure

Sec. 10. (a) If the attorney general or the inspector general has reason to believe that a person may be in possession, custody, or control of documentary material or information relevant to an investigation involving a false claim, the attorney general or the inspector general may, before commencing a civil proceeding under this chapter, issue and serve a civil investigative demand requiring the person to do one (1) or more of the following:
(1) Produce the documentary material for inspection and copying.
(2) Answer an interrogatory in writing concerning the documentary material or information.
(3) Give oral testimony concerning the documentary material or information.
(b) If a civil investigative demand is a specific demand for a product of discovery, the official issuing the civil investigative demand shall:
(1) serve a copy of the civil investigative demand on the person from whom the discovery was obtained; and
(2) notify the person to whom the civil investigative demand is issued of the date of service.
As added by P.L.222-2005, SEC.23.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-11. Civil Investigative Demands; Specificity and Contents; Time Periods

Sec. 11. (a) A civil investigative demand issued under this chapter must describe the conduct constituting a violation involving a false claim that is under investigation and the statute or rule that has been violated.
(b) If a civil investigative demand is for the production of documentary material, the civil investigative demand must:
(1) describe each class of documentary material to be produced with sufficient specificity to permit the material to be fairly identified;
(2) prescribe a return date for each class of documentary material that provides a reasonable period of time to assemble and make the material available for inspection and copying; and
(3) identify the official to whom the material must be made available.
(c) If a civil investigative demand is for answers to written interrogatories, the civil investigative demand must:
(1) set forth with specificity the written interrogatories to be answered;
(2) prescribe the date by which answers to the written interrogatories must be submitted; and
(3) identify the official to whom the answers must be submitted.
(d) If a civil investigative demand requires oral testimony, the civil investigative demand must:
(1) prescribe a date, time, and place at which oral testimony will be given;
(2) identify the official who will conduct the examination and the custodian to whom the transcript of the examination will be submitted;
(3) specifically state that attendance and testimony are necessary to the conduct of the investigation;
(4) notify the person receiving the demand that the person has the right to be accompanied by an attorney and any other representative; and
(5) describe the general purpose for which the demand is being issued and the general nature of the testimony, including the primary areas of inquiry.
(e) A civil investigative demand that is a specific demand for a product of discovery may not be returned until at least twenty-one (21) days after a copy of the civil investigative demand has been served on the person from whom the discovery was obtained.
(f) The date prescribed for the giving of oral testimony under a civil investigative demand issued under this chapter must be a date that is not less than seven (7) days after the date on which the demand is received, unless the official issuing the demand determines that exceptional circumstances are present that require an earlier date.
(g) The official who issues a civil investigative demand may not issue more than one (1) civil investigative demand for oral testimony by the same person, unless:
(1) the person requests otherwise; or
(2) the official who issues a civil investigative demand, after conducting an investigation, notifies the person in writing that an additional civil investigative demand for oral testimony is necessary.
As added by P.L.222-2005, SEC.23.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-12. Civil Investigative Demands; Protections From Disclosure; Objections

Sec. 12. (a) A civil investigative demand issued under this chapter may not require the production of any documentary material, the submission of any answers to written interrogatories, or the giving of any oral testimony if the material, answers, or testimony would be protected from disclosure under the standards applicable:
(1) to a subpoena or subpoena duces tecum issued by a court to aid in a grand jury investigation; or
(2) to a discovery request under the rules of trial procedure;
to the extent that the application of these standards to a civil investigative demand is consistent with the purposes of this chapter.
(b) A civil investigative demand that is a specific demand for a product of discovery supersedes any contrary order, rule, or statutory provision, other than this section, that prevents or restricts disclosure of the product of discovery. Disclosure of a product of discovery under a specific demand does not constitute a waiver of a right or privilege that the person making the disclosure may be otherwise entitled to invoke to object to discovery of trial preparation materials.
As added by P.L.222-2005, SEC.23.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-13. Civil Investigative Demands; Service

Sec. 13. (a) A civil investigative demand issued under this chapter may be served by an investigator or by any other person authorized to serve process.
(b) A civil investigative demand shall be served in accordance with the rules of trial procedure. A court having jurisdiction over a person not located in the state has the same authority to enforce compliance with this chapter as the court has over a person located in the state.
As added by P.L.222-2005, SEC.23.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-14. Civil Investigative Demands; Response

Sec. 14. (a) The production of documentary material in response to a civil investigative demand served under this chapter shall be made in accordance with Trial Rule 34.
(b) Each interrogatory in a civil investigative demand served under this chapter shall be answered in accordance with Trial Rule 33.
(c) The examination of a person under a civil investigative demand for oral testimony served under this chapter shall be conducted in accordance with Trial Rule 30.
As added by P.L.222-2005, SEC.23.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-16. Civil Investigative Demands; Sanctions for Failure to Comply; Protective Orders

Sec. 16. (a) A person who has failed to comply with a civil investigative demand is subject to sanctions under Trial Rule 37 to the same extent as a person who has failed to cooperate in discovery.
(b) A person who objects to a civil investigative demand issued under this chapter may seek a protective order in accordance with Trial Rule 26(C).
As added by P.L.222-2005, SEC.23.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-17. Civil Investigative Demands; Confidentiality of Responses

Sec. 17. Documentary material, answers to written interrogatories, or oral testimony provided in response to a civil investigative demand issued under this chapter are confidential.
As added by P.L.222-2005, SEC.23.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.5. False Claims and Whistleblower Protection › 5-11-5.5-18. Application of Indiana Rules of Trial Procedure

Sec. 18. Proceedings under this chapter are governed by the Indiana Rules of Trial Procedure, unless the Indiana Rules of Trial Procedure are inconsistent with this chapter.
As added by P.L.222-2005, SEC.23.
2023 Indiana Code › Title 5. State and Local Administration › Article 11. Accounting for Public Funds › Chapter 5.7. Medicaid False Claims and Whistleblower Protection › 5-11-5.7-2. Liability for Presenting, Making, or Using False Claims, False Records or Statements, Conspiracy

Sec. 2. (a) A person who:
(1) knowingly presents, or causes to be presented, a false or fraudulent claim for payment or approval;
(2) knowingly makes, uses, or causes to be made or used, a false record or statement that is material to a false or fraudulent claim;
(3) has possession, custody, or control of property or money used, or to be used, by the state, and knowingly delivers, or causes to be delivered, less than all of the money or property;
(4) is authorized to make or deliver a document certifying receipt of property used, or to be used, by the state and, with intent to defraud the state, authorizes issuance of a receipt without knowing that the information on the receipt is true;
(5) knowingly buys or receives, as a pledge of an obligation or debt, public property from an employee who is not lawfully authorized to sell or pledge the property;
(6) knowingly:
(A) makes, uses, or causes to be made or used, a false record or statement concerning an obligation to pay or transmit money or property to the state; or
(B) conceals or knowingly and improperly avoids or decreases an obligation to pay or transmit money or property to the state;
(7) conspires with another person to perform an act described in subdivisions (1) through (6); or
(8) causes or induces another person to perform an act described in subdivisions (1) through (6);
is, except as provided in subsection (b), liable to the state for a civil penalty of at least five thousand five hundred dollars ($5,500) and not more than eleven thousand dollars ($11,000), as adjusted by the federal Civil Penalties Inflation Adjustment Act of 1990 (28 U.S.C. 2461 note, Public Law 101-410), and for up to three (3) times the amount of damages sustained by the state. In addition, a person who violates this section is liable to the state for the costs of a civil action brought to recover a penalty or damages.
(b) If the factfinder determines that the person who violated this section:
(1) furnished state officials with all information known to the person about the violation not later than thirty (30) days after the date on which the person obtained the information;
(2) fully cooperated with the investigation of the violation; and
(3) did not have knowledge of the existence of an investigation, a criminal prosecution, a civil action, or an administrative action concerning the violation at the time the person provided information to state officials;
the person is liable for a penalty of not less than two (2) times the amount of damages that the state sustained because of the violation. A person who violates this section is also liable to the state for the costs of a civil action brought to recover a penalty or damages.
As added by P.L.197-2013, SEC.1. Amended by P.L.109-2014, SEC.3.