§ 5-11-13-1 — Personnel report; approval of budget or supplemental appropriation

(a) As used in this section, "audited entity"
includes only the following:
(1) The state.
(2) A municipality.
(3) A state educational institution.
(b) Each audited entity shall during the month of January of each
year prepare, make, and sign a certified report, correctly and
completely showing the names and business addresses of the officers,
employees, and agents of the audited entity. The report shall indicate
the respective duties and compensation of each officer, employee, and
agent of the audited entity. The audited entity shall file the report in the
office of the state examiner of the state board of accounts. The report
must also indicate whether the political subdivision offers a health
plan, a pension, and other benefits to full-time and part-time
employees. However, no more than one (1) report covering the same
officers, employees, and agents need be made from the state or any
county, city, town, township, or school unit in any one year. The
certification must be filed electronically in the manner prescribed
under IC 5-14-3.8-7.
(c) The department of local government finance may not approve
the budget of a county, city, town, or township or a supplemental
appropriation for a county, city, town, or township until the county,
city, town, or township files an annual report under subsection (b) for
the preceding calendar year.
Formerly: Acts 1943, c.100, s.1. As amended by P.L.11-1987,
SEC.10; P.L.169-2006, SEC.5; P.L.172-2011, SEC.14; P.L.137-2012,
SEC.9; P.L.157-2020, SEC.15.