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Indiana Code Title 5. State and Local Administration § 5-11-1-28

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 28. (a) The bureau of motor vehicles (IC 9-14-7-1), office of the secretary of family and social services (IC 12-8-1.5-1), and department of state revenue (IC 6-8.1-2-1) shall each annually:

(1) have performed by an internal auditor:

(A) an internal audit;  and

(B) a review of internal control systems;

of the agency;  and

(2) have the internal auditor report the results of the internal audit and review to an examiner designated by the state examiner to receive the results.

(b) The examiner designated under subsection (a) shall, not later than September 1 of each year:

(1) compile a final report of the results of the internal audits and reviews performed and reported under subsection (a);  and

(2) submit a copy of the final report to the following:

(A) The governor.

(B) The state comptroller.

(C) The chairperson of the audit committee, in an electronic format under IC 5-14-6.

(D) The director of the office of management and budget.

(E) The legislative council, in an electronic format under IC 5-14-6.

(c) An internal audit or risk assessment conducted by or on behalf of the state shall remain confidential, except as provided in subsection (e).

(d) Except as provided in subsection (e), or in accordance with a judicial order:

(1) the state;

(2) an employee of the state;

(3) a former employee of the state;

(4) counsel to the state;

(5) an agent of the state;  or

(6) any other person;

may not divulge information related to any internal audit or risk assessment conducted by or on behalf of the state.

(e) Notwithstanding subsection (d), an entity or individual listed in subsection (d) may divulge information related to an internal audit or risk assessment conducted by or on behalf of the state to:

(1) the state examiner or the state examiner's designee;

(2) the director of the office of management and budget or the director of the office of management and budget's designee;

(3) an external auditor, in accordance with professional auditing standards;  or

(4) any other individual for any reason that constitutes good cause as determined by the state examiner and approved by the director of the office of management and budget.

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Cite this article: FindLaw.com - Indiana Code Title 5. State and Local Administration § 5-11-1-28 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-5-state-and-local-administration/in-code-sect-5-11-1-28/

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