Indiana § 5-14-3-12 - General assembly authority to establish procedural safeguards

§ 5-14-3-12. General assembly authority to establish procedural safeguards

Sec. 12. Nothing in this chapter shall prevent the general assembly from establishing reasonable and narrowly tailored procedural safeguards to preserve the integrity and availability of public agency resources.

As added by P.L.97-2026, SEC.9.

IC 5-14-3.1Chapter 3.1. Privacy Protections of Nonprofit Organizations

5-14-3.1-1Privacy protection of personal information

IC 5-14-3.1-1Privacy protection of personal information Sec. 1. The personal information of a member, supporter, volunteer, or donor of a nonprofit organization (as defined in IC 23-17-32-3) is subject to certain protections under IC 23-17-32.

As added by P.L.221-2023, SEC.1.

IC 5-14-3.3Chapter 3.3. Government Data

5-14-3.3-1"Data owner" 5-14-3.3-2"Executive state agency" 5-14-3.3-3"Governmental entity" 5-14-3.3-4"Government data" 5-14-3.3-5"Government website" 5-14-3.3-6"Machine readable" 5-14-3.3-7"Open format" 5-14-3.3-8"Political subdivision" 5-14-3.3-9"Website owner" 5-14-3.3-10Government data standards; applicability 5-14-3.3-11Data storage goal 5-14-3.3-12Chapter does not require recording or conversion of data to preferable format 5-14-3.3-13Disclosure of data in accordance with other laws 5-14-3.3-14Immunity of website owner, employees for disclosure 5-14-3.3-15Fee for access to data 5-14-3.3-16Data owner responsibilities

IC 5-14-3.3-1"Data owner" Sec. 1. As used in this chapter, "data owner" means a governmental entity that creates or gathers data from other sources and stores that data for its governmental purposes.

As added by P.L.269-2017, SEC.6.

IC 5-14-3.3-2"Executive state agency" Sec. 2. (a) As used in this chapter, "executive state agency" refers to any agency, authority, board, bureau, commission, department, division, office, or other unit of state government in the executive, including the administrative, department of state government established by any of the following:

(1) The Constitution of the State of Indiana.

(2) An Indiana statute.

(3) An administrative rule.

(4) An executive order.

(b) The term does not include the following:

(1) The legislative department of state government.

(2) The judicial department of state government.

(3) The Indiana finance authority established by IC 5-1.2-3-1.

(4) A political subdivision.

(5) A state educational institution.

As added by P.L.269-2017, SEC.6. Amended by P.L.189-2018, SEC.39.

IC 5-14-3.3-3"Governmental entity" Sec. 3. As used in this chapter, "governmental entity" refers to any of the following:

(1) An executive state agency.

(2) A political subdivision.

(3) An agency of a political subdivision.

(4) A state educational institution.

As added by P.L.269-2017, SEC.6.

IC 5-14-3.3-4"Government data" Sec. 4. As used in this chapter, "government data" refers to any electronically recorded information created, received, maintained, or stored by or otherwise in the control of a governmental entity. The term does not include any of the following:

(1) The investigative records of law enforcement agencies that employ the law enforcement officers listed in IC 35-31.5-2-185.

(2) The confidential advisory opinions requested or given by the office of the inspector general.

(3) Other information deemed confidential by IC 4-2-6, IC 4-2-7, IC 5-2-4, IC 31-33-18, IC 9-32-16-1, IC 10-13-3, 26 CFR 20, or 28 CFR 23.

(4) Confidential investigative records related to an investigation under IC 4-31, IC 4-33, or IC 4-35 and any other information classified as confidential under IC 4-31, IC 4-33, or IC 4-35.

As added by P.L.269-2017, SEC.6.

IC 5-14-3.3-5"Government website" Sec. 5. As used in this chapter, "government website" refers to a website that is established for a governmental entity.

As added by P.L.269-2017, SEC.6. Amended by P.L.1-2025, SEC.53.

IC 5-14-3.3-6"Machine readable" Sec. 6. As used in this chapter, "machine readable" refers to a format in which government data can be easily processed by a computer without human intervention while ensuring that semantic meaning is not lost.

As added by P.L.269-2017, SEC.6.

IC 5-14-3.3-7"Open format" Sec. 7. As used in this chapter, "open format" means a technical format based on an underlying open standard that is:

(1) not encumbered by restrictions that would impede use or reuse; and

(2) maintained by a standards organization.

As added by P.L.269-2017, SEC.6.

IC 5-14-3.3-8"Political subdivision" Sec. 8. As used in this chapter, "political subdivision" has the meaning set forth in IC 36-1-2-13.

As added by P.L.269-2017, SEC.6.

IC 5-14-3.3-9"Website owner" Sec. 9. As used in this chapter, "website owner" refers to the governmental entity that:

(1) establishes and maintains a government website; and

(2) is responsible for the content of that site.

As added by P.L.269-2017, SEC.6. Amended by P.L.1-2025, SEC.54.

IC 5-14-3.3-10Government data standards; applicability Sec. 10. Except as provided in this chapter or in another statute, the standards stated in this chapter apply to government data.

As added by P.L.269-2017, SEC.6.

IC 5-14-3.3-11Data storage goal Sec. 11. A governmental entity should strive to store data in a machine readable and open format.

As added by P.L.269-2017, SEC.6.

IC 5-14-3.3-12Chapter does not require recording or conversion of data to preferable format Sec. 12. Except as otherwise specifically provided in this chapter or another statute, this chapter does not require a governmental entity to record information or expend resources for the purpose of computer programming to make or convert data to a format required under this chapter.

As added by P.L.269-2017, SEC.6.

IC 5-14-3.3-13Disclosure of data in accordance with other laws Sec. 13. A government website may disclose government data only in accordance with IC 4-1-6 and IC 5-14-3.

As added by P.L.269-2017, SEC.6. Amended by P.L.1-2025, SEC.55.

IC 5-14-3.3-14Immunity of website owner, employees for disclosure Sec. 14. A website owner and its officers, officials, and employees are immune from any civil liability for posting confidential information if the information was posted in reliance on a determination made by a data owner about the confidentiality of information on the government website.

As added by P.L.269-2017, SEC.6. Amended by P.L.1-2025, SEC.56.

IC 5-14-3.3-15Fee for access to data Sec. 15. Except as specifically provided in IC 4-5-10-2, IC 4-13.1-2-4, IC 5-14-3-3.5, IC 5-14-3-3.6, or another statute, a website owner may not charge a fee for access to the data on the website.

As added by P.L.269-2017, SEC.6. Amended by P.L.1-2025, SEC.57.

IC 5-14-3.3-16Data owner responsibilities Sec. 16. (a) This section applies to a data owner only if an Indiana statute requires the data owner to submit government data to a website owner.

(b) A website owner may require the data owner to submit the government data in an electronic format on a prescribed form.

(c) A data owner shall include a link on the data owner's website to the website of the website owner to which the data owner is required to submit government data.

As added by P.L.269-2017, SEC.6. Amended by P.L.1-2025, SEC.58.

IC 5-14-3.5Chapter 3.5. Access to Financial Data for State Agencies

5-14-3.5-1"State agency" 5-14-3.5-2Data on Indiana transparency website 5-14-3.5-3Graphic representations of data 5-14-3.5-4Public access not allowed to certain data 5-14-3.5-5Immunity from civil liability 5-14-3.5-6State agencies providing required data to state comptroller 5-14-3.5-7Prohibition against charging fee for access 5-14-3.5-8Cooperation by state agencies 5-14-3.5-9State agencies not required to record information or expend resources for computer programming 5-14-3.5-10Links to other websites 5-14-3.5-11Link on state agency website to Indiana transparency website 5-14-3.5-12Completing design and posting information 5-14-3.5-13Repealed 5-14-3.5-14Submitting of forms in an electronic format

IC 5-14-3.5-1"State agency" Sec. 1. (a) As used in this chapter, "state agency" means an authority, a board, a branch, a commission, a committee, a department, a division, or another instrumentality of government, including the administrative branch of state government, the legislative branch of state government, and the judicial branch of state government.

(b) The term does not include a state educational institution.

As added by P.L.172-2011, SEC.15.

IC 5-14-3.5-2Data on Indiana transparency website Sec. 2. (a) The state comptroller, working with the office of technology established by IC 4-13.1-2-1, or another organization that is part of a state educational institution, and the office of management and budget established by IC 4-3-22-3, shall post on the Indiana transparency website the following data:

(1) A listing of state expenditures and fund balances, including expenditures for contracts, grants, and leases.

(2) A listing of state owned real and personal property that has a value of more than twenty thousand dollars ($20,000).

The website must be electronically searchable by the public and must be intuitive to users of the website.

(b) The data base must include for each state agency:

(1) the amount, date, payer, and payee of expenditures;

(2) a listing of state expenditures by:

(A) personal services;

(B) other operating expenses; or

(C) total operating expenses;

to reflect how the funds were appropriated in the state budget act;

(3) a listing of state fund balances;

(4) a listing of property owned by the state; and

(5) the information report required under IC 4-12-1-21(c).

(c) The data base must include for each state educational institution a listing of the annual salaries for employees of the state educational institution.

As added by P.L.172-2011, SEC.15. Amended by P.L.177-2013, SEC.1; P.L.87-2022, SEC.3; P.L.9-2024, SEC.148.

IC 5-14-3.5-3Graphic representations of data Sec. 3. The state comptroller may enhance and organize the presentation of the information through the use of graphic representations.

As added by P.L.172-2011, SEC.15. Amended by P.L.9-2024, SEC.149.

IC 5-14-3.5-4Public access not allowed to certain data Sec. 4. (a) The state comptroller may not allow public access under this section to:

(1) a payee's address;

(2) personal information that is protected under state or federal law or rule; or

(3) information that is protected as a trade secret under state or federal law or by rule.

(b) The state comptroller may make information protected under subsection (a) available in an aggregate format only.

As added by P.L.172-2011, SEC.15. Amended by P.L.9-2024, SEC.150.

IC 5-14-3.5-5Immunity from civil liability Sec. 5. The state and state officers, officials, and employees are immune from any civil liability for posting confidential information under section 4 of this chapter if the information was posted in reliance on a determination made by a state agency about the confidentiality of information relating to the agency's expenditures or fund balances.

As added by P.L.172-2011, SEC.15.

IC 5-14-3.5-6State agencies providing required data to state comptroller Sec. 6. To the extent any information required to be in the data base is collected or maintained by a state agency or state educational institution, the state agency or state educational institution shall provide that information to the state comptroller for inclusion in the data base.

As added by P.L.172-2011, SEC.15. Amended by P.L.177-2013, SEC.2; P.L.9-2024, SEC.151.

IC 5-14-3.5-7Prohibition against charging fee for access Sec. 7. The state comptroller may not charge a fee for access to the data base.

As added by P.L.172-2011, SEC.15. Amended by P.L.9-2024, SEC.152.

IC 5-14-3.5-8Cooperation by state agencies Sec. 8. Except as provided in section 9 of this chapter, a state agency shall cooperate with and provide information to the state comptroller as necessary to implement and administer this chapter.

As added by P.L.172-2011, SEC.15. Amended by P.L.9-2024, SEC.153.

IC 5-14-3.5-9State agencies not required to record information or expend resources for computer programming Sec. 9. This chapter does not require a state agency to record information or expend resources for the purpose of computer programming to make information reportable under this chapter.

As added by P.L.172-2011, SEC.15.

IC 5-14-3.5-10Links to other websites Sec. 10. The office of technology established by IC 4-13.1-2-1 shall work with the state comptroller to include a link on the website established under this chapter to the website of each website operated by:

(1) the state; or

(2) a state agency.

As added by P.L.172-2011, SEC.15. Amended by P.L.9-2024, SEC.154.

IC 5-14-3.5-11Link on state agency website to Indiana transparency website Sec. 11. Each state agency shall include a link on the agency's website to the website established under this chapter.

As added by P.L.172-2011, SEC.15. Amended by P.L.1-2025, SEC.59.

IC 5-14-3.5-12Completing design and posting information Sec. 12. The state comptroller and the office of technology shall initially complete the design of the website and establish and post the information required under this chapter for all state agencies.

As added by P.L.172-2011, SEC.15. Amended by P.L.9-2024, SEC.155.

IC 5-14-3.5-13RepealedAs added by P.L.172-2011, SEC.15. Repealed by P.L.121-2016, SEC.11.

IC 5-14-3.5-14Submitting of forms in an electronic format Sec. 14. In order to comply with this chapter, the state comptroller may require that forms required to be submitted under this chapter be submitted in an electronic format.

As added by P.L.172-2011, SEC.15. Amended by P.L.9-2024, SEC.156.

IC 5-14-3.6Chapter 3.6. Access to Financial Data for State Educational Institutions

5-14-3.6-1"Commission" 5-14-3.6-2"State educational institution" 5-14-3.6-3Website established by commission 5-14-3.6-4Links on state educational institutions' websites 5-14-3.6-5Repealed

IC 5-14-3.6-1"Commission" Sec. 1. As used in this chapter, "commission" refers to the commission for higher education of the state of Indiana established by IC 21-18-2.

As added by P.L.172-2011, SEC.16.

IC 5-14-3.6-2"State educational institution" Sec. 2. As used in this chapter, "state educational institution" has the meaning set forth in IC 21-7-13-32.

As added by P.L.172-2011, SEC.16.

IC 5-14-3.6-3Website established by commission Sec. 3. The commission shall establish a website where members of the public may view the following:

(1) The audited financial statement of each state educational institution.

(2) A comparison between the amount appropriated to each state educational institution and the amount allotted for expenditure by the state educational institution.

(3) Information concerning the outstanding debt of each state educational institution, the purposes for which the outstanding debt was used, and the sources of repayment for the outstanding debt.

(4) For each state educational institution, all financial and other reports to a state agency that are public records.

As added by P.L.172-2011, SEC.16. Amended by P.L.1-2025, SEC.60.

IC 5-14-3.6-4Links on state educational institutions' websites Sec. 4. Each state educational institution shall include a link on the state educational institution's website to the website established under this chapter.

As added by P.L.172-2011, SEC.16. Amended by P.L.1-2025, SEC.61.

IC 5-14-3.6-5RepealedAs added by P.L.172-2011, SEC.16. Repealed by P.L.121-2016, SEC.12.

IC 5-14-3.7Chapter 3.7. Access to Financial Data for Local Schools

5-14-3.7-1"Department" 5-14-3.7-2"Public school" 5-14-3.7-2.5"School corporation" 5-14-3.7-3Department posting information on Indiana transparency website 5-14-3.7-4Presentation of information 5-14-3.7-5Public access not allowed for certain information 5-14-3.7-6Immunity from civil liability 5-14-3.7-7Information to be provided to the department by public schools 5-14-3.7-8Fee for access prohibited 5-14-3.7-9Public schools required to cooperate and provide information to the department 5-14-3.7-10Recording information or expending resources for computer programming not required 5-14-3.7-11Links on state website and public school websites 5-14-3.7-12Links on public school websites 5-14-3.7-13Design of websites and establishing and posting information 5-14-3.7-14Report by the department 5-14-3.7-15Forms submitted in an electronic format 5-14-3.7-16Repealed

IC 5-14-3.7-1"Department" Sec. 1. As used in this chapter, "department" means the department of education established by IC 20-19-3-1.

As added by P.L.172-2011, SEC.17.

IC 5-14-3.7-2"Public school" Sec. 2. As used in this chapter, "public school" has the meaning set forth in IC 20-18-2-15. The term includes a charter school (as defined in IC 20-24-1-4).

As added by P.L.172-2011, SEC.17. Amended by P.L.230-2025, SEC.9.

IC 5-14-3.7-2.5"School corporation" Sec. 2.5. As used in this chapter, "school corporation" has the meaning set forth in IC 36-1-2-17.

As added by P.L.84-2014, SEC.2.

IC 5-14-3.7-3Department posting information on Indiana transparency website Sec. 3. (a) The department, working with the office of technology established by IC 4-13.1-2-1 or another organization that is part of a state educational institution, the state board of accounts established by IC 5-11-1-1, the department of local government finance established under IC 6-1.1-30-1.1, and the office of management and budget established by IC 4-3-22-3, shall post on the Indiana transparency website a data base that lists expenditures and fund balances, including expenditures for contracts, grants, and leases, for public schools. The website must be electronically searchable by the public.

(b) The data base must include for public schools:

(1) the amount, date, payer, and payee of expenditures;

(2) a listing of expenditures specifically identifying those for:

(A) personal services;

(B) other operating expenses or total operating expenses; and

(C) debt service, including lease payments, related to debt;

(3) a listing of fund balances, specifically identifying balances in funds that are being used for accumulation of money for future capital needs;

(4) a listing of real and personal property owned by the public school; and

(5) the report required under IC 6-1.1-33.5-7.

As added by P.L.172-2011, SEC.17. Amended by P.L.84-2014, SEC.3; P.L.208-2016, SEC.2; P.L.213-2018(ss), SEC.1; P.L.1-2025, SEC.62.

IC 5-14-3.7-4Presentation of information Sec. 4. To the extent possible, the department shall present information in the data base established under this chapter in a manner that is searchable and intuitive to users.

As added by P.L.172-2011, SEC.17.

IC 5-14-3.7-5Public access not allowed for certain information Sec. 5. (a) The department may not allow public access under this section to:

(1) a payee's address;

(2) personal information that is protected under state or federal law or rule; or

(3) information that is protected as a trade secret under state or federal law or by rule.

(b) The department may make information protected under subsection (a) available in an aggregate format only.

As added by P.L.172-2011, SEC.17.

IC 5-14-3.7-6Immunity from civil liability Sec. 6. Employees of the state are immune from any civil liability for posting confidential information under section 5 of this chapter if an employee of the state posted the information in reliance on a determination made by a public school about the confidentiality of information relating to the educational institution's expenditures or fund balances.

As added by P.L.172-2011, SEC.17.

IC 5-14-3.7-7Information to be provided to the department by public schools Sec. 7. To the extent any information required to be in the data base is collected or maintained by a public school, the public school shall provide that information to the department for inclusion in the data base.

As added by P.L.172-2011, SEC.17.

IC 5-14-3.7-8Fee for access prohibited Sec. 8. The department may not charge a fee for access to the data base.

As added by P.L.172-2011, SEC.17.

IC 5-14-3.7-9Public schools required to cooperate and provide information to the department Sec. 9. Except as provided in section 10 of this chapter, a public school shall cooperate with and provide information to the department as necessary to implement and administer this chapter.

As added by P.L.172-2011, SEC.17.

IC 5-14-3.7-10Recording information or expending resources for computer programming not required Sec. 10. This chapter does not require a public school or state agency to record information or expend resources for the purpose of computer programming to make information reportable under this chapter. This section does not waive requirements under any law that a prescribed form must be submitted electronically.

As added by P.L.172-2011, SEC.17.

IC 5-14-3.7-11Links on state website and public school websites Sec. 11. The office of technology established by IC 4-13.1-2-1 shall work with the department to include a link on the website established under this chapter to the website of each website operated by:

(1) the state; or

(2) a public school.

As added by P.L.172-2011, SEC.17. Amended by P.L.1-2025, SEC.63.

IC 5-14-3.7-12Links on public school websites Sec. 12. Each public school shall include a link on the public school's website to the website established under this chapter.

As added by P.L.172-2011, SEC.17. Amended by P.L.1-2025, SEC.64.

IC 5-14-3.7-13Design of websites and establishing and posting information Sec. 13. The department and the office of technology shall initially complete the design of the website and establish and post the information required under this chapter for all public schools.

As added by P.L.172-2011, SEC.17. Amended by P.L.1-2025, SEC.65.

IC 5-14-3.7-14Report by the department Sec. 14. Not later than November 15, 2011, the department shall provide a report to the state board of finance and the legislative council on the progress the office has made to comply with this chapter. The report to the legislative council must be in an electronic format under IC 5-14-6.

As added by P.L.172-2011, SEC.17.

IC 5-14-3.7-15Forms submitted in an electronic format Sec. 15. In order to comply with this chapter, the department may require that forms required to be submitted under this chapter be submitted in an electronic format.

As added by P.L.172-2011, SEC.17.

IC 5-14-3.7-16RepealedAs added by P.L.84-2014, SEC.4. Amended by P.L.244-2017, SEC.7. Repealed by P.L.213-2018 (ss), SEC.2.

IC 5-14-3.8Chapter 3.8. Access to Financial Data for Local Units

5-14-3.8-1"Department" 5-14-3.8-2"Political subdivision" 5-14-3.8-3Information posted on the Indiana transparency website 5-14-3.8-3.5Taxing unit contracts; fire and emergency medical services; submission of ordinances and resolutions 5-14-3.8-4Immunity from civil liability 5-14-3.8-5Recording of information or expending resources for computer programming not required 5-14-3.8-6Repealed 5-14-3.8-7Submission of forms in an electronic format 5-14-3.8-8Development of fiscal health indicators; publication on Internet dashboard 5-14-3.8-9Certifications of tax distributions and settlement

IC 5-14-3.8-1"Department" Sec. 1. As used in this chapter, "department" means the department of local government finance established under IC 6-1.1-30-1.1.

As added by P.L.172-2011, SEC.18.

IC 5-14-3.8-2"Political subdivision" Sec. 2. As used in this chapter, "political subdivision" has the meaning set forth in IC 5-11-10.5-1.

As added by P.L.172-2011, SEC.18.

IC 5-14-3.8-3Information posted on the Indiana transparency website Sec. 3. The department, the office of management and budget established by IC 4-3-22-3, and the state board of accounts established by IC 5-11-1-1 shall post on the Indiana transparency website the following:

(1) The financial reports required by IC 5-11-1-4.

(2) The report on expenditures per capita prepared under IC 6-1.1-33.5-7.

(3) A listing of the property tax rates certified by the department.

(4) An index of audit reports prepared by the state board of accounts.

(5) Local development agreement reports prepared under IC 4-33-23-10 and IC 4-33-23-17.

(6) Information for evaluating the fiscal health of a political subdivision in the format required by section 8(b) of this chapter.

(7) A listing of expenditures specifically identifying those for:

(A) personal services;

(B) other operating expenses or total operating expenses; and

(C) debt service, including lease payments, related to debt.

(8) A listing of fund balances, specifically identifying balances in funds that are being used for accumulation of money for future capital needs.

(9) Any other financial information deemed appropriate by the department.

As added by P.L.172-2011, SEC.18. Amended by P.L.229-2013, SEC.37; P.L.84-2014, SEC.5; P.L.208-2016, SEC.3; P.L.1-2025, SEC.66; P.L.157-2026, SEC.28.

IC 5-14-3.8-3.5Taxing unit contracts; fire and emergency medical services; submission of ordinances and resolutions Sec. 3.5. (a) This section applies only to contracts that a political subdivision that is a taxing unit (as defined in IC 6-1.1-1-21) enters into after June 30, 2016.

(b) As used in this section, "contract" means a contract, agreement, or similar arrangement by any other name. The term includes all pages of a contract, any attachments to the contract, and any amendments, addendums, or extensions.

(c) Subject to subsection (d), a political subdivision shall upload a digital copy of a contract to the Indiana transparency website one (1) time if the total cost of the contract to the political subdivision exceeds fifty thousand dollars ($50,000) during the term of the contract. This subsection applies to all contracts for any subject, purpose, or term, except that a political subdivision is not required to upload a copy of an employment contract between the political subdivision and an employee of the political subdivision. In the case of a collective bargaining agreement, the political subdivision shall upload a copy of the collective bargaining agreement and a copy of a blank or sample individual employment contract. A political subdivision shall upload the contract not later than sixty (60) days after the date the contract is executed. If a political subdivision enters into a contract that the political subdivision reasonably expects when entered into will not exceed fifty thousand dollars ($50,000) in cost to the political subdivision but at a later date determines or expects the contract to exceed fifty thousand dollars ($50,000) in cost to the political subdivision, the political subdivision shall upload a copy of the contract within sixty (60) days after the date on which the political subdivision makes the determination or realizes the expectation that the contract will exceed fifty thousand dollars ($50,000) in cost to the political subdivision.

(d) The fiscal officer of a political subdivision shall upload a digital copy to the Indiana transparency website of any contract, regardless of the total cost, that is:

(1) related to the provision of fire services or emergency medical services; or

(2) entered into with another unit or entity that provides fire services or emergency medical services.

A political subdivision shall upload the contract not later than sixty (60) days after the date the contract is executed. If a participating unit of a fire protection territory submits the agreement to establish the fire protection territory as required under this subsection, each of the participating units of the fire protection territory shall be considered to have complied with the requirements of this subsection.

(e) The executive body of a political subdivision may, by ordinance or resolution, identify an individual other than the fiscal officer of the political subdivision to upload contracts as required under this section and complete the attestation required under IC 6-1.1-17-5.4.

(f) Any ordinance or resolution adopted by the executive body of a political subdivision shall be submitted to the department of local government finance not later than five (5) days after the ordinance or resolution is passed.

(g) Nothing in this section prohibits the political subdivision from withholding any information in the contract that the political subdivision shall or may withhold from disclosure under IC 5-14-3. A political subdivision may redact or obscure signatures on a contract. The political subdivision is solely responsible for redacting information in the contract.

As added by P.L.142-2016, SEC.1. Amended by P.L.255-2017, SEC.1; P.L.257-2019, SEC.7; P.L.156-2024, SEC.2; P.L.230-2025, SEC.10.

IC 5-14-3.8-4Immunity from civil liability Sec. 4. Employees of the department are immune from any civil liability for posting confidential information under section 3 of this chapter if an employee of the department posted the information in reliance on a determination made by a political subdivision.

As added by P.L.172-2011, SEC.18.

IC 5-14-3.8-5Recording of information or expending resources for computer programming not required Sec. 5. This chapter does not require a political subdivision to record information or expend resources for the purpose of computer programming to make information reportable under this chapter. This section does not waive requirements under any law that a prescribed form must be submitted electronically.

As added by P.L.172-2011, SEC.18.

IC 5-14-3.8-6RepealedAs added by P.L.172-2011, SEC.18. Repealed by P.L.121-2016, SEC.13.

IC 5-14-3.8-7Submission of forms in an electronic format Sec. 7. The department may require that prescribed forms be submitted in an electronic format. The department shall develop and maintain a secure, web based system that facilitates electronic submission of the forms under this section. Political subdivisions shall submit forms under this section through the web based system as prescribed by the department.

As added by P.L.172-2011, SEC.18. Amended by P.L.137-2012, SEC.10; P.L.157-2026, SEC.29.

IC 5-14-3.8-8Development of fiscal health indicators; publication on Internet dashboard Sec. 8. (a) The department shall develop indicators of fiscal health for evaluating the fiscal health of a political subdivision. The department may consider including any of the following in the indicators developed under this subsection:

(1) The cash balance of a political subdivision.

(2) The debt to revenue ratio of a political subdivision.

(3) The condition of a political subdivision's property tax base and income tax base, if any, as measured by both the assessed value of the political subdivision and the amount of per capita revenue generated from the political subdivision's tax bases.

(4) The per capita amount of a political subdivision's general fund operating revenue or in the case of a school corporation, the school corporation's education fund and operations fund revenue.

(5) Any trends in the amount of a political subdivision's tax revenue.

(6) Whether a political subdivision maintains a structural deficit or a structural surplus.

(7) The number and size of the tax increment financing districts designated by a redevelopment commission established by the political subdivision, if any.

(8) The extent that the political subdivision is affected by tax increment financing districts.

(9) The extent that the political subdivision's property tax base is affected by exempt properties.

(10) The political subdivision's bond rating.

(11) The amount of retiree benefits paid by the political subdivision.

(12) The amount of pension contributions paid on behalf of the political subdivision's employees.

(13) Any other factor that the department considers relevant to evaluating the fiscal health of a political subdivision.

(b) The department shall use the indicators developed under subsection (a) and the associated fiscal data to present the information for evaluating the fiscal health of a political subdivision on the Indiana transparency website. The information must be presented in a manner that:

(1) can be conveniently and easily accessed from a single web page; and

(2) is commonly known as an Internet dashboard.

The information must be available on the Indiana transparency website in the format required by this subsection before July 1, 2015.

(c) Neither the department of local government finance nor any other state agency may use the fiscal health indicators developed under this section to assign a political subdivision a summative grade.

As added by P.L.84-2014, SEC.6. Amended by P.L.244-2017, SEC.8; P.L.1-2025, SEC.67.

IC 5-14-3.8-9Certifications of tax distributions and settlement Sec. 9. The county auditor of each county shall submit the certification of tax distribution and settlement to the Indiana transparency website biannually and not later than the following dates:

(1) For the distribution and settlement to be completed by the fifty-first day after May 10 of a year under IC 6-1.1-27-1, not later than July 15 of the same year.

(2) For the distribution and settlement to be completed by the fifty-first day after November 10 of a year under IC 6-1.1-27-1, not later than January 15 of the following year.

As added by P.L.257-2019, SEC.8. Amended by P.L.1-2025, SEC.68.

IC 5-14-3.9Chapter 3.9. Financial and Operational Summary of a Political Subdivision

5-14-3.9-1"Department" 5-14-3.9-2"Political subdivision" 5-14-3.9-3"Summary" 5-14-3.9-4Application of chapter 5-14-3.9-5Political subdivision summary publication on website 5-14-3.9-6Information included in summary 5-14-3.9-7Form of summary 5-14-3.9-8School corporation educational performance information

IC 5-14-3.9-1"Department" Sec. 1. As used in this chapter, "department" refers to the department of local government finance established by IC 6-1.1-30-1.1.

As added by P.L.208-2016, SEC.4.

IC 5-14-3.9-2"Political subdivision" Sec. 2. As used in this chapter, "political subdivision" means a county, township, city, town, school corporation, library district, fire protection district, public transportation corporation, local hospital authority or corporation, local airport authority district, special service district, special taxing district, or other separate local governmental entity that may sue and be sued.

As added by P.L.208-2016, SEC.4.

IC 5-14-3.9-3"Summary" Sec. 3. As used in this chapter, "summary" means the financial and operational summary required by this chapter.

As added by P.L.208-2016, SEC.4.

IC 5-14-3.9-4Application of chapter Sec. 4. This chapter applies only to a political subdivision that has a website. This chapter does not require a political subdivision to establish a website.

As added by P.L.208-2016, SEC.4. Amended by P.L.1-2025, SEC.69.

IC 5-14-3.9-5Political subdivision summary publication on website Sec. 5. (a) After July 31, 2017, the department shall publish an annual summary of each political subdivision on the Indiana transparency website on the dates determined by the department.

(b) A political subdivision shall prominently display on the main web page of the political subdivision's website the link provided by the department to the Indiana transparency website established under IC 5-14-3.7.

As added by P.L.208-2016, SEC.4. Amended by P.L.1-2025, SEC.70.

IC 5-14-3.9-6Information included in summary Sec. 6. The department shall determine the information to be disclosed in the summary that the department considers necessary to reflect the financial condition and operations of the political subdivision, which may include the following:

(1) Information disclosed under IC 5-14-3.7 or IC 5-14-3.8.

(2) Total operating budget.

(3) Approximate number of full-time and part-time employees.

(4) Outstanding indebtedness and interest paid on indebtedness.

(5) Disbursements.

(6) Assessed valuation and tax rates.

(7) Revenue from all sources.

As added by P.L.208-2016, SEC.4.

IC 5-14-3.9-7Form of summary Sec. 7. (a) Subject to the requirements of this section, the department shall determine the form of the summary, which must be presented in a manner that:

(1) can be conveniently and easily accessed from a single web page; and

(2) is commonly known as an Internet dashboard.

(b) The summary must be in a form that is concise and reasonably easy to understand.

As added by P.L.208-2016, SEC.4.

IC 5-14-3.9-8School corporation educational performance information Sec. 8. (a) This section applies only to a school corporation.

(b) The summary must include the educational performance information of each school in the school corporation. The department of education (established by IC 20-19-3-1) shall determine the contents of the educational performance information.

As added by P.L.208-2016, SEC.4.

IC 5-14-4Chapter 4. Public Access Counselor

5-14-4-1"Counselor" defined 5-14-4-1.2"Data scraping" defined 5-14-4-2"Office" defined 5-14-4-2.5"Phishing" defined 5-14-4-3"Public access laws" defined 5-14-4-4"Public agency" defined 5-14-4-5Establishment of office 5-14-4-6Appointment 5-14-4-7Repealed 5-14-4-8Vacancies in office 5-14-4-9Requirements for position 5-14-4-10Powers and duties 5-14-4-10.5Advisory opinions; considerations 5-14-4-11Additional personnel 5-14-4-12Annual report by counselor 5-14-4-13Statute of limitations 5-14-4-14Education fund