Ind. Code § 36-6-4-13
Abstract of receipts and expenditures; publication; failure to comply; offense
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
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:
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;
(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;
(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;
(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;
(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
(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.
(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 abstract prescribed by subsection (a) in accordance with IC 5-3-1. The abstract must state that a complete and detailed annual report and the accompanying vouchers showing the names of persons paid money by the township have been filed with the county auditor, and that the chair of the township legislative body has a copy of the report that is available for inspection by any taxpayer of the township.
(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.
(c) An executive who fails to comply with this section commits a Class C infraction.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.