{"data":{"id":"us-in/ic-5-14-3.8-3","jurisdiction":"us-in","citation":"IC 5-14-3.8-3","heading":"Information posted on the Indiana transparency website","body":"Sec. 3. The department, the office of management and budget established by IC 4-3-22-3, and the state board of accounts established by IC 5-11-1-1 shall post on the Indiana transparency website the following:\n(1) The financial reports required by IC 5-11-1-4.\n(2) The report on expenditures per capita prepared under IC 6-1.1-33.5-7.\n(3) A listing of the property tax rates certified by the department.\n(4) An index of audit reports prepared by the state board of accounts.\n(5) Local development agreement reports prepared under IC 4-33-23-10 and IC 4-33-23-17.\n(6) Information for evaluating the fiscal health of a political subdivision in the format required by section 8(b) of this chapter.\n(7) A listing of expenditures specifically identifying those for:\n(A) personal services;\n(B) other operating expenses or total operating expenses; and\n(C) debt service, including lease payments, related to debt.\n(8) A listing of fund balances, specifically identifying balances in funds that are being used for accumulation of money for future capital needs.\n(9) Any other financial information deemed appropriate by the department.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 14. PUBLIC RECORDS AND PUBLIC MEETINGS","Chapter 3.8. Access to Financial Data for Local Units"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-14-3.8-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"225429b4608539916a2f3d39f46f4300d5dc4c873ddb27fa2581850944904a4c","source_id":"us-in","stale":false,"prev":"us-in/ic-5-14-3.8-2","next":"us-in/ic-5-14-3.8-3.5"},"notice":"GroundRules: Original legal text. Not legal advice."}