Indiana Code Title 6. Taxation § 6-1.1-30-18

(1) a consolidated financial statement that at a minimum contains total collections, total expenditures, the beginning year fund balance, and the end of year fund balance;

(2) every expenditure of funds by the local unit;

(3) each local governmental entity, or instrumentality of a local governmental entity, that received a distribution;  and

(4) every expenditure of funds by each local governmental entity described in subdivision (3);

(1) the date and amount of the check, expenditure, distribution, or payment;

(2) the payee or recipient;

(3) the specific purpose, including whether the check, expenditure, distribution, or payment was for an employee salary or a capital project;

(4) if applicable, a description of the project for which the check, expenditure, distribution, or payment was made;  and

(5) a consolidated financial statement for the previous calendar year that at a minimum contains total collections, total expenditures, the beginning year fund balance, and the end of year fund balance.

(1) IC 6-9-12 that are distributed to the capital improvement board of managers created by IC 36-10-9-3;

(2) IC 6-9-35 that are distributed to the capital improvement board of managers created by IC 36-10-9-3;  and

(3) IC 6-9-33 that are distributed to the capital improvement board of managers created by IC 36-10-8.