Indiana § 15-15-12-35 Maintaining records and supplying information by first purchaser; audit
by council; qualifications of auditor

Indiana Statutes

§ 15-15-12-35 — Maintaining records and supplying information by first purchaser; audit by council; qualifications of auditor

Indiana·Art. 15 HORTICULTURE PRODUCTS·Ch. 12 Indiana Corn Market Development

(a)A first purchaser shall keep detailed records of all assessments collected and remitted under this chapter for at least three (3) years.

(b)Upon request, a first purchaser shall supply the council with any information from records kept under subsection (a).

(c)The council may periodically audit a first purchaser's checkoff assessment and remittance records kept under subsection (a). An audit must be conducted by:

(1)a qualified public accountant of the council's choosing; or

(2)an auditor who is familiar with the:

(A)storage;

(B)conditioning;

(C)shipping; and

(D)handling; of agricultural commodities. The costs of the audit shall be paid by the council. [Pre-2008 Recodification Citation: 15-4-10-27.]

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(a) A first purchaser shall keep detailed
records of all assessments collected and remitted under this chapter for
at least three (3) years.
(b) Upon request, a first purchaser shall supply the council with any
information from records kept under subsection (a).
(c) The council may periodically audit a first purchaser's checkoff
assessment and remittance records kept under subsection (a). An audit
must be conducted by:
(1) a qualified public accountant of the council's choosing; or
(2) an auditor who is familiar with the:
(A) storage;
(B) conditioning;
(C) shipping; and
(D) handling;
of agricultural commodities.
The costs of the audit shall be paid by the council.
[Pre-2008 Recodification Citation: 15-4-10-27.]

Indiana § 15-15-12-35 (Maintaining records and supplying information by first purchaser; audit by council; qualifications of auditor) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.