§ 36-6-4-13 — Abstract of receipts and expenditures; publication; failure to comply; offense

(a) When the executive prepares the annual
report required by section 12 of this chapter, the executive shall also
prepare, on forms prescribed by the state board of accounts, an abstract
of receipts and expenditures:
(1) showing the sum of money in each fund of the township at the
beginning of the year;
(2) showing the sum of money received in each fund of the
township during the year;
(3) showing the sum of money paid from each fund of the
township during the year;
(4) showing the sum of money remaining in each fund of the
township at the end of the year;
(5) containing a statement of receipts, showing their source; and
(6) containing a statement of expenditures, showing the combined
gross payment, according to classification of expense, to each
person.
(b) Within four (4) weeks after the third Tuesday following the first
Monday in February, the executive shall publish the portion of the
abstract described in subsection (a)(1) through (a)(4) in accordance
with IC 5-3-1 with a statement that a complete abstract that contains
the statements required under subsection (a)(5) and (a)(6) is available
for inspection in the county auditor's office. The abstract must state
that:
(1) a complete and detailed annual report, a complete abstract,
and the accompanying vouchers showing the names of persons
paid money by the township have been filed with the county
auditor; and
(2) the chair of the township legislative body has a copy of the
report that is available for inspection by any taxpayer of the
township.
(c) An executive who fails to comply with this section commits a
Class C infraction.
[Pre-Local Government Recodification Citations: 17-4-10-1;
17-4-10-2; 17-4-10-3.]
As added by Acts 1980, P.L.212, SEC.5. Amended by Acts
1981, P.L.45, SEC.16; P.L.155-1987, SEC.3; P.L.166-2014, SEC.43;
P.L.127-2017, SEC.157; P.L.162-2021, SEC.10.