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Indiana Code Title 5. State and Local Administration § 5-13-5-1

Current as of January 01, 2026 | Updated by Findlaw Staff

Sec. 1. (a) Every public officer who receives or distributes public funds shall:

(1) keep a cashbook into which the public officer shall enter daily, by item, all receipts of public funds;  and

(2) balance the cashbook daily to show funds on hand at the close of each day.

(b) The cashbook is a public record and is open to public inspection in accordance with IC 5-14-3.

(c) A person who violates this section is subject to IC 35-44.2-2-2.

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Cite this article: FindLaw.com - Indiana Code Title 5. State and Local Administration § 5-13-5-1 - last updated January 01, 2026 | https://codes.findlaw.com/in/title-5-state-and-local-administration/in-code-sect-5-13-5-1/

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