§ 4-13-2-7 — Powers and duties of state comptroller

Indiana § 4-13-2-7

• Jurisdiction: Indiana
• Art. 13: ADMINISTRATIVE MANAGEMENT OF STATE
• Ch. 2: Financial Reorganization Act of 1947

Text

(a) Subject to this chapter and other laws not
inconsistent with this chapter, the state comptroller shall, respecting all
agencies of the state, do the following:
(1) Maintain the centralized accounting records for the state, keep
the general books of accounts on a double entry basis, and
maintain accounts as will reflect in detail or in summary, all
assets, liabilities, reserves, surpluses, revenues and receipts,
appropriations, allotments, expenditures, and encumbrances
except as otherwise provided in this chapter. The accounting
records and procedures must provide complete fiscal control over
all agencies of the state and over all activities carried on by them
and be upon forms, records, and systems approved by the state
board of accounts.
(2) Examine every receipt, account, bill, claim, refund, and
demand against the state arising from activities carried on by
agencies of the state, approve each legal, correct, and proper
claim, designate the account to be charged therefor, and issue the
state comptroller's warrant in payment thereof. The state
comptroller may authorize the disbursement through electronic
funds transfer in conformity with IC 4-8.1-2-7. All warrants and
electronic funds transfers shall be payable to the vendor or
claimant and in no instance shall the state comptroller issue any
warrant or make any electronic funds transfer payable to an
officer or agency in payment of several claims where the officer
is to distribute or pay to the several claimants the amount due,
except in the case of special disbursement officers as provided for
in this chapter. However, the state comptroller shall not be
required to audit claims for any refunds made pursuant to IC 6-6-1.1 and IC 6-6-2.5.
(3) Examine each and every payroll or salary voucher submitted
for payment by each state officer or state agency and shall issue
the state comptroller's warrant in payment, payable to the officer
or employee or claimant, except as provided in subdivision (5). In
no instance shall the state comptroller issue the state comptroller's
warrant payable to any officer or agency in payment of a payroll
or schedule to be distributed or paid to employees by the officer
or agency.
(4) Keep an earnings record for each employee that shows gross
compensation, net compensation, items withheld for federal tax,
public employees' retirement, teachers' retirement, or other
retirement, and any other deductions authorized to be deducted
from earnings, and shall, as required by law, make settlement with
the proper officers, agents, or agencies for the deductions.
(5) Authorize the electronic transfer of funds from the state
treasury to a designated deposit account in payment of a payroll
or salary voucher on behalf of a state employee who has given the
state comptroller written authorization to make the transfer under
IC 4-15-5.9-2.
(6) Accept all documents and reports showing evidences of the
collection of state revenues by state agencies, evidences of the
deposit of the revenues, and evidences of the receipt thereof by
the treasurer of state and designate the fund or account to be
credited.
(7) Have all other powers and duties respecting all agencies of the
state as may be imposed upon the state comptroller by law or
transferred to the state comptroller by this chapter.
(b) The state comptroller may issue a warrant or make an electronic
funds transfer in conformity with IC 4-8.1-2-7 to a person who:
(1) has a contract with the state; and
(2) is entitled to payment under that contract;
without the certification required by IC 5-11-10-1.
(c) The state comptroller may not issue a warrant or make an
electronic funds transfer under subsection (b) except in accordance
with procedures adopted by the state board of accounts.
(d) The state comptroller is not personally liable for a warrant issued
or an electronic funds transfer made under subsection (b) if:
(1) the state comptroller complies with the procedures described
in subsection (c); and
(2) funds are appropriated and available to pay the warrant or
electronic funds transfer.
(e) This subsection applies to a payment of less than five thousand
dollars ($5,000). Notwithstanding any other law, the state comptroller
may elect to:
(1) not preaudit a payment; and
(2) process the payment with the state agency authorizing the
payment.
The state agency is accountable to the state board of accounts under the
board's post payment auditing procedures.
Formerly: Acts 1947, c.279, s.7; Acts 1951, c.2, s.1. As
amended by P.L.5-1984, SEC.50; P.L.23-1985, SEC.2; P.L.25-1988,
SEC.1; P.L.277-1993(ss), SEC.39; P.L.32-1995, SEC.5; P.L.6-1996,
SEC.3; P.L.9-2024, SEC.85.