Sec. 4. (a) The state board of accounts is hereby authorized to prescribe the forms of accounts and vouchers provided for by sections 1 and 2 of this chapter.
(b) The state board of accounts shall require that records be maintained showing which hours were worked each day by officers and employees:
(1) covered by section 1 or 2 of this chapter; and
(2) employed by more than one (1) public agency or in more than one (1) position by the same public agency described in section 1 or 2 of this chapter.