§ 5-11-12-3 — Approval and certification of systems; purpose of act

The state board of accounts shall approve and
certify only such systems and methods of accounts and records which
are uniform as to the several counties having substantially similar
accounting problems in reference to such offices and which will permit
of the use of modern office equipment, provide for a progressive audit,
insure a complete and accurate report of government receipts and
disbursements, detect error, make fraud difficult, save labor (clerical
and other), trace wastes and compare efficiencies, and summarize
results in such a manner that the most efficient management of
government affairs will be clearly indicated, it being the declared
purpose of this chapter to permit the modernization of such accounting
system in keeping with the improvement of standards of business
efficiency and competency and which will preserve and make as
readily available to the public and officials the information required by
law to be kept and preserved and made available in the offices affected.
Formerly: Acts 1937, c.203, s.3. As amended by P.L.25-1986,
SEC.44.