Indiana § 36-2-9-22 - County auditor unable to perform fiscal responsibilities

§ 36-2-9-22. County auditor unable to perform fiscal responsibilities

Sec. 22. If the county auditor is unable to perform the fiscal requirements of the county auditor's position, the county shall hire or contract with a qualified certified public accountant to:

(1) provide guidance to the county auditor regarding the performance of the county auditor's responsibilities; or

(2) perform the county auditor's fiscal responsibilities.

The county auditor is considered to be unable to perform the fiscal requirements of the county auditor's position if the county is declared unauditable under IC 5-11-1-9(b).

As added by P.L.58-2023, SEC.16.

IC 36-2-9.5Chapter 9.5. County Auditor of Marion County

36-2-9.5-1Applicability 36-2-9.5-2Residence; term of office 36-2-9.5-2.5Marion County auditor training courses 36-2-9.5-3Office location; business hours and days 36-2-9.5-4Legal action on days office is closed 36-2-9.5-5Standard forms for use in transaction of business 36-2-9.5-6Administration of oaths 36-2-9.5-7Appropriation by county legislative body; accounting; warrants; offense 36-2-9.5-8Money paid into treasury; account; receipt 36-2-9.5-9Drawing of warrants; necessity of appropriations; violation; offense 36-2-9.5-10Settlement of accounts and demands 36-2-9.5-11Claim; judgment or order issued by court; warrant 36-2-9.5-12Calls for redemption of outstanding warrants at semiannual settlement; interest; violation 36-2-9.5-13Responsibility for warrants, accounting, payroll, revenue and tax distribution, and property records 36-2-9.5-14Powers and duties under property tax laws; exceptions 36-2-9.5-15Fixing and reviewing budgets, tax rates, and tax levies 36-2-9.5-16Additional powers and duties 36-2-9.5-17Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement 36-2-9.5-18County auditor unable to perform fiscal responsibilities

IC 36-2-9.5-1Applicability Sec. 1. This chapter applies to a county having a consolidated city.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-2Residence; term of office Sec. 2. (a) The county auditor must reside within the county as provided in Article 6, Section 6 of the Constitution of the State of Indiana. The auditor forfeits office if the auditor ceases to be a resident of the county.

(b) The term of office of the county auditor under Article 6, Section 2 of the Constitution of the State of Indiana is four (4) years and continues until a successor is elected and qualified.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-2.5Marion County auditor training courses Sec. 2.5. (a) As used in this section, "training courses" refers to training courses related to the office of county auditor that are compiled or developed by the Association of Indiana Counties and approved by the state board of accounts.

(b) An individual elected to the office of county auditor shall complete at least:

(1) fifteen (15) hours of training courses within one (1) year; and

(2) forty (40) hours of training courses within three (3) years;

after the individual is elected to the office of county auditor.

(c) An individual first elected to the office of county auditor shall complete five (5) hours of newly elected official training courses before the individual first takes the office of county auditor. A training course that an individual completes under this subsection shall be counted toward the requirements under subsection (b).

(d) An individual shall fulfill the training requirements established by subsection (b) for each term to which the individual is elected as county auditor.

(e) The failure of an individual to complete the training required by this section does not prevent the individual from taking an office to which the individual was elected.

(f) This subsection applies only to an individual appointed to fill a vacancy in the office of county auditor. An individual described in this subsection may, but is not required to, take training courses required by subsection (b). If an individual described in this subsection takes a training course required by subsection (b) for an elected county auditor, the county shall pay for the training course as if the individual had been an elected county auditor.

As added by P.L.120-2012, SEC.8. Amended by P.L.279-2013, SEC.4; P.L.257-2019, SEC.106.

IC 36-2-9.5-3Office location; business hours and days Sec. 3. The county auditor shall keep an office in a building provided at the county seat by the county executive. The auditor shall keep the office open for business during regular business hours on every day of the year except:

(1) Sundays;

(2) legal holidays; and

(3) days specified by the county executive according to the custom and practice of the county.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-4Legal action on days office is closed Sec. 4. A legal action required to be taken in the county auditor's office on a day when the auditor's office is closed under section 3 of this chapter may be taken on the next day the office is open.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-5Standard forms for use in transaction of business Sec. 5. The county auditor shall furnish standard forms for use in the transaction of business under this article and for use in the performance of services for which the auditor receives a specific fee.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-6Administration of oaths Sec. 6. The county auditor may administer the following:

(1) An oath necessary in the performance of the auditor's duties.

(2) The oath of office to an officer who receives the officer's certificate of appointment or election from the auditor.

(3) An oath relating to the duty of an officer who receives the officer's certificate of appointment or election from the auditor.

(4) The oath of office to a member of the board of directors of a solid waste management district established under IC 13-21 or IC 13-9.5 (before its repeal).

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-7Appropriation by county legislative body; accounting; warrants; offense Sec. 7. (a) The county auditor shall:

(1) keep a separate account for each item of appropriation made by the legislative body of the consolidated city; and

(2) in each warrant the county auditor draws on the county or city treasury, specifically indicate the item of appropriation the warrant is drawn against.

(b) The county auditor may not permit an item of appropriation to be:

(1) overdrawn; or

(2) drawn on for a purpose other than the specific purpose for which the appropriation was made.

(c) A county auditor who knowingly violates this section commits a Class A misdemeanor.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-8Money paid into treasury; account; receipt Sec. 8. The county auditor shall keep an accurate account current with the county treasurer. When a receipt given by the treasurer for money paid into the county or city treasury is deposited with the county auditor, the county auditor shall:

(1) file the treasurer's receipt;

(2) charge the treasurer with the amount of the treasurer's receipt; and

(3) issue the county auditor's receipt to the person presenting the treasurer's receipt.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-9Drawing of warrants; necessity of appropriations; violation; offense Sec. 9. (a) This section does not apply to:

(1) funds received from the state or the federal government for:

(A) township assistance;

(B) unemployment relief; or

(C) old age pensions; or

(2) other funds available under:

(A) the federal Social Security Act; or

(B) another federal statute providing for civil and public works projects.

(b) Except for money that by statute is due and payable from the county or city treasury to:

(1) the state; or

(2) a township or municipality in the county;

money may be paid from the county or city treasury only upon a warrant drawn by the county auditor.

(c) A warrant may be drawn on the county or city treasury only if:

(1) the legislative body of the consolidated city made an appropriation of the money for the calendar year in which the warrant is drawn; and

(2) the appropriation is not exhausted.

(d) Notwithstanding subsection (c), an appropriation by the legislative body is not necessary to authorize the drawing of a warrant on and payment from the county or city treasury for:

(1) money that:

(A) belongs to the state; and

(B) is required by statute to be paid into the state treasury;

(2) money that belongs to a school fund, whether principal or interest;

(3) money that:

(A) belongs to a township or municipality in the county; and

(B) is required by statute to be paid to the township or municipality;

(4) money that:

(A) is due a person;

(B) is paid into the county or city treasury under an assessment on persons or property of the county in territory less than that of the whole county; and

(C) is paid for construction, maintenance, or purchase of a public improvement;

(5) money that is due a person and is paid into the county treasury to redeem property from a tax sale or other forced sale;

(6) money that is due a person and is paid to the county or city under law as a tender or payment to the person;

(7) taxes erroneously paid;

(8) money paid to a cemetery board under IC 23-14-65-22;

(9) money distributed under IC 23-14-70-3; or

(10) payments under a statute that expressly provides for payments from the county or city treasury without appropriation by the legislative body.

(e) A county auditor who knowingly violates this section commits a Class A misdemeanor.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-10Settlement of accounts and demands Sec. 10. (a) The county auditor shall examine and settle all accounts and demands that are:

(1) chargeable against the county or city; and

(2) not otherwise provided for by statute.

(b) The county auditor shall issue warrants on the county or city treasury for:

(1) sums of money settled and allowed by the county auditor;

(2) sums of money settled and allowed by another official; or

(3) settlements and allowances fixed by statute;

and shall make the warrants payable to the person entitled to payment. The warrants shall be numbered progressively, and the controller shall record the number, date, amount, payee, and purpose of issue of each warrant at the time of issuance.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-11Claim; judgment or order issued by court; warrant Sec. 11. Whenever:

(1) a judgment or an order is issued by a court in a case in which the county was a party and was served with process for the payment of a claim;

(2) a certified copy of the judgment or order is filed with the auditor; and

(3) the claim is allowed by the county executive;

the auditor shall issue the auditor's warrant for the claim.

As added by P.L.227-2005, SEC.16. Amended by P.L.127-2017, SEC.58.

IC 36-2-9.5-12Calls for redemption of outstanding warrants at semiannual settlement; interest; violation Sec. 12. (a) At the semiannual settlement under IC 6-1.1-27, the auditor shall issue calls for the redemption of outstanding county warrants if there is any money available in the county treasury for redemption of those warrants.

(b) A warrant included in a call under this section ceases to bear interest upon the date of the call. The county treasurer shall redeem warrants included in the call when they are presented to the county treasurer.

(c) An auditor who violates this section is liable for the interest on all money used for redemption.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-13Responsibility for warrants, accounting, payroll, revenue and tax distribution, and property records Sec. 13. (a) The county auditor is responsible for the issuance of warrants for payments from county and city funds.

(b) The county auditor is responsible for:

(1) accounting;

(2) payroll, accounts payable, and accounts receivable;

(3) revenue and tax distributions; and

(4) maintenance of property records;

for all city and county departments, offices, and agencies.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-14Powers and duties under property tax laws; exceptions Sec. 14. The county auditor has all the powers and duties assigned to county auditors under IC 6-1.1, except for the powers and duties related to the fixing and reviewing of budgets, tax rates, and tax levies.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-15Fixing and reviewing budgets, tax rates, and tax levies Sec. 15. The county auditor does not have powers and duties concerning the fixing and reviewing of budgets, tax rates, and tax levies.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-16Additional powers and duties Sec. 16. The county auditor has the powers and duties set forth in IC 36-2-9-18 and IC 36-2-9-20.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-17Personal liability for penalties and interest assessed by Internal Revenue Service; reimbursement Sec. 17. If a county auditor is held personally liable for penalties and interest assessed by the Internal Revenue Service, the county treasurer shall reimburse the county auditor in an amount equal to the penalties and interest. However, the county treasurer may not reimburse the county auditor if the county auditor willfully or intentionally failed or refused to file a return or make a required deposit on the date the return or deposit was due.

As added by P.L.227-2005, SEC.16.

IC 36-2-9.5-18County auditor unable to perform fiscal responsibilities Sec. 18. If the county auditor is unable to perform the fiscal requirements of the county auditor's position, the county shall hire or contract with a qualified certified public accountant to:

(1) provide guidance to the county auditor regarding the performance of the county auditor's responsibilities; or

(2) perform the county auditor's fiscal responsibilities.

The county auditor is considered to be unable to perform the fiscal requirements of the county auditor's position if the county is declared unauditable under IC 5-11-1-9(b).

As added by P.L.58-2023, SEC.17.

IC 36-2-10Chapter 10. County Treasurer

36-2-10-1Application of chapter 36-2-10-2Residence; term of office 36-2-10-2.5County treasurer training courses 36-2-10-3Removal 36-2-10-4Location of office; business hours and days 36-2-10-5Legal action on days office is closed 36-2-10-6Administration of oaths 36-2-10-7Inspection of records and office 36-2-10-8Delivery of all public money on expiration of term 36-2-10-9Receipt and disbursement of money 36-2-10-10Issuance of receipts 36-2-10-11Payment of warrants; want of funds; legal interest; redemption notice 36-2-10-12Redemption of warrant; notation of interest 36-2-10-13Redemption of warrant; order of presentation; warrants in payment of county taxes 36-2-10-14Deposit of redeemed warrants; receipt 36-2-10-15Separate accounts of receipts and expenditures; general account; tax receipts 36-2-10-16Monthly financial report 36-2-10-17Annual settlement with county executive 36-2-10-18Semiannual settlement with county auditor 36-2-10-19"Financial institution" defined; duties and responsibilities as tax collecting agents 36-2-10-20Burglary of treasury; reimbursement by appropriation 36-2-10-21Money found on dead bodies 36-2-10-22Civil action to collect money 36-2-10-23Payments to treasurer; financial instruments; charges or fees; bureau of motor vehicles 36-2-10-24Personal liability 36-2-10-25County treasurer unable to perform fiscal responsibilities