Indiana Code Title 14. Natural and Cultural Resources § 14-9-9-8

Sec. 8. (a) If a county is awarded a grant under this chapter, the county must establish a special account within the county's general fund.  The grant must be deposited in the special account for the county sheriff's or fiscal body's exclusive use in providing law enforcement services on lakes or boundary waters located within the county.

(b) The county sheriff or fiscal body may use grant money as authorized under this chapter without appropriation.  However, itemized receipts for expenditures of money granted from the fund must be submitted for inspection and review upon request of the department.  At the request of the department, the county auditor of the participating county shall conduct an audit of the account.

(c) The receipt of a grant under this chapter may not be used as a basis for lowering the county's maximum permissible ad valorem property tax levy.

(d) All individuals providing law enforcement services using a grant under this chapter, whether under the authority of the county sheriff or under a contract with the fiscal body, must meet the minimum training requirement set forth in IC 5-2-1-9.