Indiana Code Title 36. Local Government § 36-7-39-11

Sec. 11. (a) The commission shall:

(b) The commission may sue and be sued.

(c) The commission shall have an audit of its books and accounts made at least once in each year by a certified public accounting firm or the state board of accounts.  If the audit is to be conducted by a certified public accounting firm, the firm may not be selected without a review of the firm's proposal and approval of the firm by the state board of accounts.  The cost of the audit shall be considered an expense of the commission, and a copy of the audit shall be made available to the public.