Indiana Code Title 5. State and Local Administration § 5-11-1-31

Sec. 31. An examination of a school corporation conducted under section 24.4, 25(d), or 30 of this chapter and a financial report prepared in accordance with IC 5-1-11.5-3 must include an examination of:

to determine whether the school corporation is using the revenue collected from the operating referendum tax levy or school safety referendum tax levy in the amounts and for the purposes established in the applicable revenue spending plan.