Indiana Code Title 36. Local Government § 36-9-11-18

Sec. 18. If revenue bonds are issued to finance the cost of parking facilities, the municipality shall keep proper books of records and accounts for the parking facilities, separate from all of its other records and accounts.  These records and accounts must contain complete and correct entries showing:

Within ninety (90) days after the close of each calendar year, the municipal fiscal officer shall prepare an operating and income statement of the facilities.  The fiscal officer shall keep the statement on file in the fiscal officer's office, and make it available for examination by any holder of the revenue bonds.  A copy of the statement shall be furnished to the original purchaser of the bonds upon request.