{"data":{"id":"us-in/ic-5-11-12-4","jurisdiction":"us-in","citation":"IC 5-11-12-4","heading":"Preparation and maintenance of manually prepared ledgers and registers following implementation of automated accounting systems","body":"Sec. 4. If a county implements, consistent with the provisions of this chapter, an automated accounting system that:\n(1) is in place during at least one (1) state board of accounts audit; and\n(2) is approved by the state board of accounts as a result of that audit;\nthe 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.","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#5-11-12-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"dacd45a58321d321d86bb63b032108f4acf81aee9e37e1a74312b21ab91fa759","source_id":"us-in","stale":false,"prev":"us-in/ic-5-11-12-3","next":"us-in/ic-5-11-13-0.5"},"notice":"GroundRules: Original legal text. Not legal advice."}