Indiana Code Title 5. State and Local Administration § 5-13-6-4

Sec. 4. (a) Notwithstanding section 1 of this chapter, the clerk of a circuit court, in accounting for and disbursing support payments made through the clerk in accordance with IC 31-16-9 (or IC 31-1-11.5-13, IC 31-6-6.1-16, or IC 31-14-11-11, before their repeal) may elect not to follow the accounting and depository procedures required by this chapter.

(b) If the clerk of a circuit court elects under subsection (a) not to follow the accounting and depository procedures required by this chapter, the clerk shall issue prenumbered receipts and keep a support cashbook for daily entry, by item, of all receipts and disbursements of support payments made through the clerk.  The support receipts and cashbook are public records to be kept on forms prescribed by the state board of accounts, and shall be balanced daily.