The treasurer shall submit annually, and more often if required by the board, the records of accounts to a certified public accountant or firm of certified public accountants designated or selected by the board for audit. The accountant or firm shall prepare and submit a certified report of the records of accounts to the board exhibiting the following:(1) The revenues, receipts, and disbursements.(2) The sources from which the revenues and money are derived.(3) The manner in which the money has been disbursed.[Pre-1995 Recodification Citation: 13-2-31-23.]As added by P.L.1-1995, SEC.20.
Indiana Legal Code