Indiana § 5-15-6-3 Prerequisites to destruction of financial records

Indiana Statutes

§ 5-15-6-3 — Prerequisites to destruction of financial records

Indiana·Title 5 STATE AND LOCAL ADMINISTRATION·Art. 15 PRESERVATION OF PUBLIC RECORDS·Ch. 6 Local Public Records Commissions

No financial records or records relating to financial records shall be destroyed until the earlier of the following actions:

(1)The audit of the records by the state board of accounts has been completed, report filed, and any exceptions set out in the report satisfied.

(2)The financial record or records have been copied or reproduced in accordance with a retention schedule or with the written consent of the administration. Formerly: Acts 1939, c.91, s.3; Acts 1955, c.319, s.2. As amended by P.L.50-1991, SEC.12; P.L.74-1995, SEC.5; P.L.47-1997, SEC.1; P.L.10-1997, SEC.10; P.L.79-1998, SEC.9; P.L.171-2015, SEC.36.

Free access — add to your briefcase to read the full text and ask questions with AI

No financial records or records relating to
financial records shall be destroyed until the earlier of the following
actions:
(1) The audit of the records by the state board of accounts has
been completed, report filed, and any exceptions set out in the
report satisfied.
(2) The financial record or records have been copied or
reproduced in accordance with a retention schedule or with the
written consent of the administration.
Formerly: Acts 1939, c.91, s.3; Acts 1955, c.319, s.2. As
amended by P.L.50-1991, SEC.12; P.L.74-1995, SEC.5; P.L.47-1997,
SEC.1; P.L.10-1997, SEC.10; P.L.79-1998, SEC.9; P.L.171-2015,
SEC.36.

Indiana § 5-15-6-3 (Prerequisites to destruction of financial records) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.