Indiana Code Title 5. State and Local Administration § 5-20-1-18

Sec. 18. The authority shall, promptly following the close of each fiscal year, submit an annual report of its activities for the preceding year to the public finance director appointed under IC 5-1.2-3-6, the budget committee, and the general assembly.  An annual report submitted under this section to the general assembly must be in an electronic format under IC 5-14-6.  The report shall set forth a complete operating and financial statement of the authority during such year, and a copy of such report shall be available to inspection by the public at the Indianapolis office of the authority.  The authority shall cause an audit of its books and accounts to be made at least once in each year by an independent certified public accountant and the cost thereof may be paid from any available money of the authority.