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 § 5-11-12-4

Title 5STATE AND LOCAL ADMINISTRATION

Art. 11ACCOUNTING FOR PUBLIC FUNDS

Ch. 12Modernization of County Records Systems

This text of Indiana § 5-11-12-4 (Preparation and maintenance of manually prepared ledgers and registers following implementation of automated accounting systems) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 5-11-12-4 (2026).

Text

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.