Indiana Code Title 4. State Offices and Administration § 4-8.1-1-6

Sec. 6. (a) The governor may request the state board of accounts or appoint a certified public accountant to make, without previous notice of an inspection, a thorough inspection of the state treasury and the records relating to the state treasury.  The treasurer of state, the state comptroller, and the employees of their offices, shall assist the state board of accounts or the accountant in all ways necessary to the performance of the inspection.  The state board of accounts or the accountant is authorized to administer oaths to the treasurer of state, the state comptroller, or their employees for the purpose of obtaining sworn testimony.  The state board of accounts or the accountant may compel the attendance of witnesses and send for persons and papers.

(b) The state board of accounts or the accountant shall certify the accountant's findings to the treasurer of state, the state comptroller, and the governor.

(c) The accountant shall be paid for the accountant's services and the accountant's expenses by the governor out of the governor's contingency fund at a rate determined reasonable by the governor.