Indiana Code Title 14. Natural and Cultural Resources § 14-33-20-30

Sec. 1. (a) As used in this section, “audited entity” includes only the following:

(b) Each audited entity shall during the month of January of each year prepare, make, and sign a certified report, correctly and completely showing the names and business addresses of the officers, employees, and agents of the audited entity.  The report shall indicate the respective duties and compensation of each officer, employee, and agent of the audited entity.  The audited entity shall file the report in the office of the state examiner of the state board of accounts.  The report must also indicate whether the political subdivision offers a health plan, a pension, and other benefits to full-time and part-time employees.  However, no more than one (1) report covering the same officers, employees, and agents need be made from the state or any county, city, town, township, or school unit in any one year.  The certification must be filed electronically in the manner prescribed under IC 5-14-3.8-7.

(c) The department of local government finance may not approve the budget of a county, city, town, or township or a supplemental appropriation for a county, city, town, or township until the county, city, town, or township files an annual report under subsection (b) for the preceding calendar year.