§ 4-7-1-2 — Powers and duties

The state comptroller shall do the following:
(1) Keep and state all accounts between the state of Indiana and
the United States, any state or territory, or any individual or public
officer of this state indebted to the state or entrusted with the
collection, disbursement, or management of any money, funds, or
interest arising therefrom, belonging to the state, of every
character and description whatsoever, when the money, funds, or
interest is derivable from or payable into the state treasury.
(2) Examine and liquidate the accounts of all county treasurers
and other collectors and receivers of all state revenues, taxes,
tolls, and incomes, levied or collected by any act of the general
assembly and payable into the state treasury, and certify the
amount or balance to the treasurer of state.
(3) Keep fair, clear, distinct, and separate accounts of all the
revenues and incomes of the state and all expenditures,
disbursements, and investments of the state, showing the
particulars of every expenditure, disbursement, and investment.
(4) Examine, adjust, and settle the accounts of all public debtors
for debts due the state treasury and require all public debtors or
their legal representatives who may be indebted to the state for
money received or otherwise and who have not accounted for a
debt to settle their accounts.
(5) Examine and liquidate the claims of all persons against the
state in cases where provisions for the payment have not been
made by law. When no such provisions or an insufficient one has
been made, examine the claim and report the facts, with an
opinion, to the general assembly. No allowance shall be made to
refund money from the treasury without the statement of the state
comptroller either for or against the justice of the claim.
(6) Institute and prosecute, in the name of the state, all proper
suits for the recovery of any debts, money, or property of the state
or for the ascertainment of any right or liability concerning the
debts, money, or property.
(7) Direct and superintend the collection of all money due to the
state and employ counsel to prosecute suits, instituted at the state
comptroller's instance, on behalf of the state.
(8) Draw warrants on the treasurer of state or authorize
disbursement through electronic funds transfer in conformity with
IC 4-8.1-2-7 for all money directed by law to be paid out of the
treasury to public officers or for any other object whatsoever as
the warrants become payable. Every warrant or authorization for
electronic funds transfer shall be properly numbered.
(9) Furnish to the governor, on requisition, information in writing
upon any subject relating to the duties of the office of the state
comptroller.
(10) Superintend the fiscal concerns of the state and their
management in the manner required by law and furnish the proper
forms to assessors, treasurers, collectors, and auditors of counties.
(11) Keep and preserve all public books, records, papers,
documents, vouchers, and all conveyances, leases, mortgages,
bonds, and all securities for debts, money, or property, and
accounts and property, of any description, belonging or
appertaining to the office of the state comptroller and also to the
state, where no other provision is made by law for the safekeeping
of the accounts and property.
(12) Suggest plans for the improvement and management of the
public revenues, funds, and incomes.
(13) Report and exhibit to the general assembly, at its meeting in
each odd-numbered year, a complete statement of the revenues,
taxables, funds, resources, incomes, and property of the state,
known to the office of the state comptroller and of the public
revenues and expenditures of the two (2) preceding fiscal years,
with a detailed estimate of the expenditures to be defrayed from
the treasury for the ensuing two (2) years, specifying each object
of expenditure and distinguishing between each object of
expenditure and between such as are provided for by permanent
or temporary appropriations, and such as require to be provided
for by law, and showing also the sources and means from which
all such expenditures are to be defrayed. The report must be in an
electronic format under IC 5-14-6.
Formerly: Acts 1852, 1RS, c.7, s.2. As amended by P.L.1-1991,
SEC.8; P.L.32-1995, SEC.1; P.L.28-2004, SEC.31; P.L.9-2024,
SEC.43.