Indiana Code Title 4. State Offices and Administration § 4-10-11-1

Sec. 1. The disbursement of moneys for any purpose by the departments of the state government shall be by vouchers specifically itemizing in every particular the different purposes for which the treasury warrant is authorized.  These vouchers shall not be approved by any officer or officers authorized to approve the same, unless so itemized, giving minutiae of detail, and when vouchers are presented to the state comptroller for warrants, they shall be accompanied by said itemized accounts and statements.  However, in the case of Purdue University, Indiana University, Ball State University, and Indiana State University, the state comptroller shall be authorized to draw warrant   1 upon a verified schedule of claims submitted by the treasurer of such university or college;  all itemized claims included in such schedule shall be filed by such college or university as a part of its public records.