Indiana Code Title 14. Natural and Cultural Resources § 14-13-4-15

Sec. 15. (a) The commission shall prepare and adopt by majority vote an annual budget that shall be submitted to each county, municipality, or agency appropriating money for the use of the commission.  After approval of the budget by the commission, money may be expended only as budgeted, unless a majority vote of the commission authorizes other expenditures.  If money is appropriated by the commission for the use of a county, a municipality, or an agency, the money may not later be diverted from the county, municipality, or agency without the consent of the county, municipality, or agency.

(b) Appropriated money remaining unexpended or unencumbered at the end of the year becomes part of a nonreverting cumulative fund to be held in the name of the commission.  The commission may authorize unbudgeted expenditures from this fund by a majority vote of the commission.

(c) The commission is responsible for money the commission receives under this chapter.  The state board of accounts shall:

the accounts, records, and books of the commission.

(d) The treasurer of the commission may receive, disburse, and handle money belonging to the commission, subject to the following: