Indiana § 5-11-12-3 - Approval and certification of systems; purpose of act
Full text of Indiana Indiana Code § 5-11-12-3 — Approval and certification of systems; purpose of act, with citation guidance and answers to common questions.
§ 5-11-12-3. Approval and certification of systems; purpose of act
Sec. 3. The state board of accounts shall approve and certify only such systems and methods of accounts and records which are uniform as to the several counties having substantially similar accounting problems in reference to such offices and which will permit of the use of modern office equipment, provide for a progressive audit, insure a complete and accurate report of government receipts and disbursements, detect error, make fraud difficult, save labor (clerical and other), trace wastes and compare efficiencies, and summarize results in such a manner that the most efficient management of government affairs will be clearly indicated, it being the declared purpose of this chapter to permit the modernization of such accounting system in keeping with the improvement of standards of business efficiency and competency and which will preserve and make as readily available to the public and officials the information required by law to be kept and preserved and made available in the offices affected.
Formerly: Acts 1937, c.203, s.3. As amended by P.L.25-1986, SEC.44.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 5-11-12-3
What does Indiana Code § 5-11-12-3 cover?
Section 5-11-12-3 ("Approval and certification of systems; purpose of act") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 5-11-12-3?
A common citation format is "Indiana Code § 5-11-12-3" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 5-11-12-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.