{"data":{"id":"us-in/ic-5-11-12-2","jurisdiction":"us-in","citation":"IC 5-11-12-2","heading":"Change of county systems of accounting; necessity of approval","body":"Sec. 2. A board of county commissioners may not change its tax accounting system, system of accounting and reporting, or use of forms, ledgers, or other records under this chapter without the approval of the state board of accounts.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 11. ACCOUNTING FOR PUBLIC FUNDS","Chapter 12. Modernization of County Records Systems"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-11-12-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"1bd1198f00f1b5a6aa67d085c490eaaf74db7fd47388055042463f8555f5eabd","source_id":"us-in","stale":false,"prev":"us-in/ic-5-11-12-1","next":"us-in/ic-5-11-12-3"},"notice":"GroundRules: Original legal text. Not legal advice."}