Indiana Code Title 4. State Offices and Administration § 4-13-2-8

Sec. 8. This chapter shall not be construed as divesting the state board of accounts of its powers and duties to prescribe for all state agencies systems of accounts, statements, estimates, and the form receipts, vouchers, bills, purchase orders, encumbrance documents, and demands with suitable instructions governing the installation and use thereof; and to exercise supervision and control over the use of the same by all state officials and agencies of the state, but such power shall remain and be in the state board of accounts. All power, duty, and responsibility of making post-audits of all units of government shall remain and be in and be exercised by the state board of accounts.