§ 12-8-10-9 — Records of grantee agencies; audits; requirements

Indiana § 12-8-10-9

• Jurisdiction: Indiana
• Art. 8: ADMINISTERING FAMILY AND SOCIAL
• Ch. 10: Financial Services Group

Text

(a) Each grantee agency receiving money under
a contract covered by this chapter shall maintain sufficient records to
show the following:
(1) The actual cost of services provided under the contract.
(2) The nature and amount of services provided under the
contract.
(b) At least every two (2) years the group shall, in the manner
prescribed by the state board of accounts, conduct audits of all grantee
agencies that, under a contract under this chapter, receive payment
from any of the money described in section 1(2) of this chapter. These
audits must include an investigation of the records of the grantee
agencies to determine whether the services rendered under the
contracts have been in compliance with the terms of the contracts.
(c) This section does not prohibit the state board of accounts from
auditing grantee agencies under the board's own authority. The office
of the secretary may do either of the following:
(1) Contract with the state board of accounts to conduct audits of
grantee agencies.
(2) Require grantee agencies to obtain independent audits of their
agencies.
(d) A contract between a state agency and the office of the secretary
under section (1)(6) of this chapter may include a provision requiring
the group to perform or arrange for the audits described by this section.
[Pre-1992 Revision Citation: 4-28-12-6.]

Legislative History

As added by P.L.2-1992, SEC.2. Amended by P.L.108-1997, SEC.8; P.L.181-2006, SEC.52; P.L.113-2014, SEC.34.