Indiana Code Title 5. State and Local Administration § 5-11-4-3

Sec. 3. (a) The expense of examination and investigation of accounts shall be paid by each municipality or entity as provided in this chapter.

(b) The state examiner shall certify to the auditor of each county the amount chargeable to each taxing unit within the county for the expense of its examinations as provided in this chapter.  Immediately upon receipt of the certified statement, the county auditor shall issue a warrant on the county treasurer payable to the treasurer of state out of the general fund of the county for the amount stated in the certificate.  The county auditor shall reimburse the county general fund, except for the expense of examination and investigation of county offices, out of the money due the taxing units at the next semiannual settlement of the collection of taxes.

(c) If the county to which a claim is made is not in possession or has not collected the funds due or to be due to any examined municipality, then the certificate must be filed with and the warrant shall be drawn by the officer of the municipality having authority to draw warrants upon its funds.  The municipality shall pay the warrant immediately to the treasurer of state.  The money, when received by the treasurer of state, shall be deposited in the examinations fund created by subsection (h).

(d) Except as otherwise provided in this chapter, each:

shall be charged an amount equal to fifty percent (50%) of the actual direct and indirect cost of performing an examination for each field examiner, private examiner, expert, or employee of the state board of accounts who is engaged in making examinations or investigations carried out under this article, but not to exceed four hundred dollars ($400) per day.  Audited entities described in subdivisions (1) and (2) shall be charged the actual direct and indirect allowable cost under 2 CFR 200.425 of performing the audit.  Except as provided in subsection (i), all other audited entities shall be charged the actual direct and indirect cost of performing the examination or investigation.

(e) The audit committee shall annually review the amounts charged under subsection (d) to ensure that the cost of performing an audit does not exceed an amount equal to eighty percent (80%) of the market rate cost.  The state board of accounts shall provide an annual report to the audit committee comparing the state board of accounts' rates to the prevailing market rates to assist in the audit committee's review.

(f) The state examiner shall certify, as necessary, to the proper disbursing officer the total amount of expense incurred for the examination of:

Upon receipt of the state examiner's certificate the unit of state government, entity, or utility shall immediately pay to the treasurer of state the amount charged.  The money, when received by the treasurer of state, shall be deposited in the examinations fund created by subsection (h).

(g) In addition to other charges provided in this chapter, the state examiner may charge a reasonable fee for technology and processing costs related to completing reports of examination and processing reports of examination in the same manner as other charges are made under this chapter.  The fees shall be deposited in the examinations fund created by subsection (h).

(h) There is created a dedicated fund known as the examinations fund in the hands of the state examiner to be used by the state examiner for the payment of the expense of examinations under this article.  All fees charged for examinations under this article shall be deposited into the examinations fund.  Money remaining in the fund at the end of the state fiscal year does not revert to the state general fund.

(i) A municipality that contracts for services with a volunteer fire department may pay the cost of an examination or investigation of the volunteer fire department under this chapter.

(j) An audit of a county shall include, but not be limited to, an audit of that county's soil and water conservation district established under IC 14-32.