Indiana Code Title 36. Local Government § 36-2-6-15

Sec. 15. (a) A settlement made by the county executive with a county, township, or school officer is binding on the state or county only if the officer has accounted for all money the officer has collected by virtue of the officer's office and has performed every duty required of the officer by law.  If the settlement is not binding, the officer and the officer's sureties are liable as if no settlement had been made.

(b) If the county executive finds that through mistake or any other cause a county, township, or school officer has paid over to the county, or reported, settled, or accounted to the county executive for more money than the officer owed, the executive may: