Indiana Code Title 5. State and Local Administration § 5-3-1-3.5

Sec. 3.5. (a) This section applies to each political subdivision that has:

(b) This section does not apply to a political subdivision that is required to publish an annual report under any other statute.

(c) As used in this section, “political subdivision” has the meaning set forth in IC 36-1-2-13.

(d) Not later than sixty (60) days after the expiration of each calendar year, a political subdivision shall publish an annual report of the receipts and expenditures of the political subdivision during the preceding calendar year.

(e) The annual reports required by this section shall be published only one (1) time per year.