IC 20-39-4-4: Examination of report; county commissioners

Sec. 4. (a) At the May meeting the county commissioners shall, in the presence of the county auditor and county treasurer, do the following:

(1) Examine the:

(A) reports prepared under section 3 of this chapter;

(B) accounts and proceedings of the officers in relation to the funds listed in section 1 of this chapter; and

(C) revenue derived from the funds listed in section 1 of this chapter.

(2) Compare the reports with the cash, notes, mortgages, records, and books of the officers to determine the amount in the funds and the safety of the funds.

(b) The county commissioners may do whatever is necessary to secure the preservation and prompt payment of the interest on the funds listed in section 1 of this chapter and make up any losses to the funds that have accrued or may accrue.