§ 36-1-9-5-34

(a) A financial statement required under this chapter must do the following:(1) Include full and complete information for all major items of equipment, including the age, date of purchase, cost when purchased, and the date of any rebuilding of equipment.(2) List all major items of useful equipment.(b) Organizations controlled by the same owners or officers who apply for prequalification under this chapter must use statements with a common date.(c) An entity may not accept an unaudited statement that is more than six (6) months old.As added by P.L.85-1991, SEC.3.