Preparation and maintenance of manually prepared ledgers and registers following implementation of automated accounting systems

Ind. Code § 5-11-12-4
in effect
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Sec. 4. If a county implements, consistent with the provisions of this chapter, an automated accounting system that: (1) is in place during at least one (1) state board of accounts audit; and (2) is approved by the state board of accounts as a result of that audit; the county treasurer is not required to prepare and maintain a manually prepared fund ledger and ledger of receipts or a manually prepared register of investments after the date of the approval of the automated accounting system by the state board of accounts. As added by P.L.57-1993, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/5Fetched: 10/17/2026