Indiana § 36-6-4-13 - Abstract of receipts and expenditures; publication; failure to comply; offense

§ 36-6-4-13. Abstract of receipts and expenditures; publication; failure to comply; offense

Sec. 13. (a) When the executive prepares the annual report required by section 12 of this chapter, the executive shall also prepare, on forms prescribed by the state board of accounts, an abstract of receipts and expenditures:

(1) showing the sum of money in each fund of the township at the beginning of the year;

(2) showing the sum of money received in each fund of the township during the year;

(3) showing the sum of money paid from each fund of the township during the year;

(4) showing the sum of money remaining in each fund of the township at the end of the year;

(5) containing a statement of receipts, showing their source; and

(6) containing a statement of expenditures, showing the combined gross payment, according to classification of expense, to each person.

(b) Within four (4) weeks after the third Tuesday following the first Monday in February, the executive shall publish the portion of the abstract described in subsection (a)(1) through (a)(4) in accordance with IC 5-3-1 with a statement that a complete abstract that contains the statements required under subsection (a)(5) and (a)(6) is available for inspection in the county auditor's office. The abstract must state that:

(1) a complete and detailed annual report, a complete abstract, and the accompanying vouchers showing the names of persons paid money by the township have been filed with the county auditor; and

(2) the chair of the township legislative body has a copy of the report that is available for inspection by any taxpayer of the township.

(c) An executive who fails to comply with this section commits a Class C infraction.

[Pre-Local Government Recodification Citations: 17-4-10-1; 17-4-10-2; 17-4-10-3.]

As added by Acts 1980, P.L.212, SEC.5. Amended by Acts 1981, P.L.45, SEC.16; P.L.155-1987, SEC.3; P.L.166-2014, SEC.43; P.L.127-2017, SEC.157; P.L.162-2021, SEC.10.