Indiana § 5-11-12-4 Preparation and maintenance of manually prepared ledgers and
registers following implementation of automated accounting systems

Indiana Statutes

§ 5-11-12-4 — Preparation and maintenance of manually prepared ledgers and registers following implementation of automated accounting systems

Indiana·Title 5 STATE AND LOCAL ADMINISTRATION·Art. 11 ACCOUNTING FOR PUBLIC FUNDS·Ch. 12 Modernization of County Records Systems

If a county implements, consistent with the provisions of this chapter, an automated accounting system that:

(1)is in place during at least one (1) state board of accounts audit; and

(2)is approved by the state board of accounts as a result of that audit; the county treasurer is not required to prepare and maintain a manually prepared fund ledger and ledger of receipts or a manually prepared register of investments after the date of the approval of the automated accounting system by the state board of accounts.

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If a county implements, consistent with the
provisions of this chapter, an automated accounting system that:
(1) is in place during at least one (1) state board of accounts audit;
and
(2) is approved by the state board of accounts as a result of that
audit;
the county treasurer is not required to prepare and maintain a manually
prepared fund ledger and ledger of receipts or a manually prepared
register of investments after the date of the approval of the automated
accounting system by the state board of accounts.

Indiana § 5-11-12-4 (Preparation and maintenance of manually prepared ledgers and registers following implementation of automated accounting systems) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.