Indiana Code Title 4. State Offices and Administration § 4-10-16-1

Sec. 1.  The respective boards of trustees, boards of control, and boards of managers of the benevolent and penal institutions and correctional facilities of the state shall, on the thirtieth day of April and the thirty-first day of October of each year, make a report in detail to the governor of the state of all earnings, receipts from sale of products or labor, and from all sources whatever, except appropriations from the state, for the semiannual period ending on such thirtieth day of April and the thirty-first day of October of each year.