Indiana Code Title 20. Education § 20-39-4-2

Sec. 2. The state board of accounts shall examine the records and affairs of the school funds held in trust by the counties.  If the examination discloses a violation of law, the state examiner shall order the county auditor or other public official charged with the performance of any duty to comply with the law.  If the county auditor or other public official fails to comply with the state examiner's order within a reasonable time, the state examiner shall certify to the prosecuting attorney of the county a copy of the report of examination and of the order issued for proper proceeding to enforce the law.