§ 5-11-1-7 — Field examiners; private examiners; state colleges and universities; experts

Indiana § 5-11-1-7

• Jurisdiction: Indiana
• Title 5: STATE AND LOCAL ADMINISTRATION
• Art. 11: ACCOUNTING FOR PUBLIC FUNDS
• Ch. 1: State Board of Accounts Created

Text

(a) The state examiner shall appoint assistants
not exceeding the number required to administer this article. The
assistants are to be known as "field examiners" and are at all times
subject to the order and direction of the state examiner. Field
examiners shall inspect and examine accounts of all state agencies,
municipalities, and other governmental units, entities, or
instrumentalities.
(b) The state examiner may engage or, in accordance with section
24 of this chapter, allow the engagement of private examiners to the
extent the state examiner determines necessary to satisfy the
requirements of this article. These examiners are subject to the
direction of the state examiner while performing examinations under
this article. The state examiner shall allow the engagement of private
examiners for any state college or university subject to examination
under this article if the state examiner finds that the private examiner
is an independent certified public accountant firm with specific
expertise in the financial affairs of educational organizations. The state
examiner shall allow the engagement of private examiners for any
development authority in accordance with IC 36-7.5-2-9 or IC 36-7.6-2-14, whichever applies. These private examiners are subject to
the direction of the state examiner while performing examinations
under this article.
(c) The state examiner may engage experts to assist the state board
of accounts in carrying out its responsibilities under this article.
Formerly: Acts 1909, c.55, s.7. As amended by Acts 1980,
P.L.30, SEC.6; P.L.3-1986, SEC.10; P.L.181-2015, SEC.11;
P.L.213-2015, SEC.61; P.L.149-2016, SEC.19; P.L.257-2019,
SEC.4.