Indiana § 5-11-1-16 Definitions

Indiana Statutes

§ 5-11-1-16 — Definitions

Indiana § 5-11-1-16

Title 5STATE AND LOCAL ADMINISTRATION

Art. 11ACCOUNTING FOR PUBLIC FUNDS

Ch. 1State Board of Accounts Created

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Bluebook

Ind. Code § 5-11-1-16 (2026).

Text

(a)As used in this article, "municipality" means any county, township, city, town, school corporation, special taxing district, or other political subdivision of Indiana.

(b)As used in this article, "state" means any board, commission, department, division, bureau, committee, agency, governmental subdivision, military body, authority, or other instrumentality of the state, but does not include a municipality.

(c)As used in this article, "public office" means the office of any and every individual who for or on behalf of the state or any municipality or any public hospital holds, receives, disburses, or keeps the accounts of the receipts and disbursements of any public funds.

(d)As used in this article, "public officer" means any individual who holds, receives, disburses, or is required

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(a) As used in this article, "municipality"
means any county, township, city, town, school corporation, special
taxing district, or other political subdivision of Indiana.
(b) As used in this article, "state" means any board, commission,
department, division, bureau, committee, agency, governmental
subdivision, military body, authority, or other instrumentality of the
state, but does not include a municipality.
(c) As used in this article, "public office" means the office of any
and every individual who for or on behalf of the state or any
municipality or any public hospital holds, receives, disburses, or keeps
the accounts of the receipts and disbursements of any public funds.
(d) As used in this article, "public officer" means any individual
who holds, receives, disburses, or is required by law to keep any
account of public funds or other funds for which the individual is
accountable by virtue of the individual's public office.
(e) As used in this article, "entity" means any provider of goods,
services, or other benefits that is:
(1) maintained in whole or in part at public expense; or
(2) supported in whole or in part by appropriations or public funds
or by taxation.
The term does not include the state or a municipality (as defined in this
section).
(f) As used in this article, a "public hospital" means either of the
following:
(1) An institution licensed under IC 16-21 and which is owned by
the state or an agency of the state or one which is a municipal
corporation. A hospital is a municipal corporation if its governing
board members are appointed by elected officials of a
municipality.
(2) A state institution (as defined in IC 12-7-2-184).
(g) As used in this article, "audit committee" refers to the audit and
financial reporting subcommittee of the legislative council established
by IC 2-5-1.1-6.3.
(h) As used in this article, "audited entity" has the meaning set forth
in IC 2-5-1.1-6.3.
(i) As used in this article, "development authority" has the meaning
set forth in the following:
(1) IC 36-7.5-1-8.
(2) IC 36-7.6-1-8.
(j) As used in this article, "responsible officer of an audited entity"
refers to the chief executive officer or another individual who has
executive decision making authority for the audited entity with respect
to a compliance obligation prescribed by or established under this
article or another law.
Formerly: Acts 1909, c.55, s.17. As amended by Acts 1980,
P.L.30, SEC.12; P.L.3-1986, SEC.14; P.L.2-1992, SEC.52; P.L.2-1993,
SEC.44; P.L.104-2014, SEC.3; P.L.181-2015, SEC.13; P.L.257-2019,
SEC.5; P.L.157-2020, SEC.8.