Indiana Code Title 5. State and Local Administration § 5-11-10.5-3

Sec. 3.  Not later than March 1 of each year, the treasurer of each political subdivision shall prepare or cause to be prepared a list in triplicate of all warrants or checks that have been outstanding for a period of two (2) or more years as of December 31 of the preceding year.  The original copy of each list shall be filed with the:

The duplicate copy shall be transmitted to the disbursing officer of the political subdivision.  The triplicate copy of each list shall be filed in the office of the treasurer of the political subdivision.  If the treasurer serves also as the disbursing officer of the political subdivision, only two (2) copies of each list need be prepared or caused to be prepared by the treasurer.