Ind. Code ch. 5-14-3.9

in effect

Ind. Code § 5-14-3.9-1 "Department"

Sec. 1. As used in this chapter, "department" refers to the department of local government finance established by IC 6-1.1-30-1.1. As added by P.L.208-2016, SEC.4.

Ind. Code § 5-14-3.9-2 "Political subdivision"

Sec. 2. As used in this chapter, "political subdivision" means a county, township, city, town, school corporation, library district, fire protection district, public transportation corporation, local hospital authority or corporation, local airport authority district, special service district, special taxing district, or other separate local governmental entity that may sue and be sued. As added by P.L.208-2016, SEC.4.

Ind. Code § 5-14-3.9-3 "Summary"

Sec. 3. As used in this chapter, "summary" means the financial and operational summary required by this chapter. As added by P.L.208-2016, SEC.4.

Ind. Code § 5-14-3.9-4 Application of chapter

Sec. 4. This chapter applies only to a political subdivision that has a website. This chapter does not require a political subdivision to establish a website. As added by P.L.208-2016, SEC.4. Amended by P.L.1-2025, SEC.69.

Ind. Code § 5-14-3.9-5 Political subdivision summary publication on website

Sec. 5. (a) After July 31, 2017, the department shall publish an annual summary of each political subdivision on the Indiana transparency website on the dates determined by the department. (b) A political subdivision shall prominently display on the main web page of the political subdivision's website the link provided by the department to the Indiana transparency website established under IC 5-14-3.7. As added by P.L.208-2016, SEC.4. Amended by P.L.1-2025, SEC.70.

Ind. Code § 5-14-3.9-6 Information included in summary

Sec. 6. The department shall determine the information to be disclosed in the summary that the department considers necessary to reflect the financial condition and operations of the political subdivision, which may include the following: (1) Information disclosed under IC 5-14-3.7 or IC 5-14-3.8. (2) Total operating budget. (3) Approximate number of full-time and part-time employees. (4) Outstanding indebtedness and interest paid on indebtedness. (5) Disbursements. (6) Assessed valuation and tax rates. (7) Revenue from all sources. As added by P.L.208-2016, SEC.4.

Ind. Code § 5-14-3.9-7 Form of summary

Sec. 7. (a) Subject to the requirements of this section, the department shall determine the form of the summary, which must be presented in a manner that: (1) can be conveniently and easily accessed from a single web page; and (2) is commonly known as an Internet dashboard. (b) The summary must be in a form that is concise and reasonably easy to understand. As added by P.L.208-2016, SEC.4.

Ind. Code § 5-14-3.9-8 School corporation educational performance information

Sec. 8. (a) This section applies only to a school corporation. (b) The summary must include the educational performance information of each school in the school corporation. The department of education (established by IC 20-19-3-1) shall determine the contents of the educational performance information. As added by P.L.208-2016, SEC.4.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/5Fetched: 10/17/2026