Indiana Code Title 10. Public Safety § 10-18-3-16

Sec. 16. (a) The trustees shall make an annual report under oath to the board of county commissioners or common council.  The annual report must include the activities of the trustees and of the receipts and expenditures of the memorial.  The trustees shall prepare an annual budget and estimate for the board of commissioners and county council or common council so that adequate appropriation of funds may be made for the proper maintenance, repair, improvement, and extension of the memorial.  A report must be made at other times if required by the board of commissioners or common council.

(b) All claims for expenditures incident to the maintenance of the memorial must be in the form used for the payment of other claims by the county or city.  The claims must be:

(c) All revenue from a memorial shall be accounted for by the board of trustees and delivered to the county treasurer or city fiscal officer on the first Monday of January and July of each year.