IC 5-11-12-4: Preparation and maintenance of manually prepared ledgers and registers following implementation of automated accounting systems

Sec. 4. If a county implements, consistent with the provisions of this chapter, an automated accounting system that:

(1) is in place during at least one (1) state board of accounts audit; and

(2) is approved by the state board of accounts as a result of that audit;

the county treasurer is not required to prepare and maintain a manually prepared fund ledger and ledger of receipts or a manually prepared register of investments after the date of the approval of the automated accounting system by the state board of accounts.