{"data":{"id":"us-in/ic-5-11-1-3","jurisdiction":"us-in","citation":"IC 5-11-1-3","heading":"Separate accounts","body":"Sec. 3. In accordance with professional accounting standards, separate accounts shall be kept for every appropriation or fund of the state or any municipality. Separate accounts shall also be kept for each department, undertaking, enterprise, institution, and public service industry.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 11. ACCOUNTING FOR PUBLIC FUNDS","Chapter 1. State Board of Accounts Created"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-11-1-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"9bde09cef42b07878e20a4113cd718b5397e880708848018d02d4062a75ad8a0","source_id":"us-in","stale":false,"prev":"us-in/ic-5-11-1-2","next":"us-in/ic-5-11-1-4"},"notice":"GroundRules: Original legal text. Not legal advice."}