IC 20-26-9-10: Accounts and records; inspection, audits, and administrative reviews

Sec. 10. (a) The secretary of education shall prescribe rules for keeping accounts and records and making reports by or under the supervision of a governing body.

(b) The accounts and records shall:

(1) be available for inspection and audit at all times by authorized officials; and

(2) be preserved for at least five (5) years, as the secretary of education may prescribe.

(c) The secretary of education shall conduct or cause to be conducted any audits, inspections, and administrative reviews of completed applications, acts, records, and operations of a school lunch program necessary to do the following:

(1) Determine whether agreements with the governing body and rules under this chapter are being complied with.

(2) Ensure that a school lunch program is effectively administered.

(3) Ensure that participants meet all requirements to participate in the school lunch program.