Indiana Code Title 16. Health § 16-22-8-48

Sec. 48. (a) The executive director is ex officio the auditor of the corporation.  The executive director shall give bond in an amount and with conditions and surety prescribed and approved by the board.  The executive director shall keep an accurate account of appropriations made and taxes levied by the corporation and of money due to the corporation and received and disbursed.  The executive director shall preserve all vouchers for payments and disbursements made.

(b) The auditor shall issue all warrants for the payment of money from the funds of the corporation, but no warrant shall be issued for the payment of any claim until the claim has been allowed by the board.  All warrants shall be countersigned by the treasurer.  Whenever the auditor issues a warrant, the auditor may require evidence that the amount claimed is justly due and in conformity with law.  The auditor may summon any officer, agent, or employee of the corporation, or other person, administer an oath or affirmation to that person, and examine that person on oath or affirmation.