Indiana Code Title 36. Local Government § 36-2-7-15

Sec. 15. The clerk of the circuit court, county auditor, county treasurer, county recorder, and county sheriff shall keep, in proper fee books, an accurate account of all fees and charges required by this statute for services performed by them or their employees.  Each of these officers shall also keep a cashbook, in which the officer shall enter:

The officer shall keep the officer's fee books and cashbooks open for inspection and deliver them to the officer's successor in office as a part of the records of the officer's office.