Indiana Code Title 8. Utilities and Transportation § 8-10-1-22

Sec. 22. (a) The ports of Indiana shall cause an audit of its books and accounts to be made at least once each year by certified public accountants, and the cost thereof may be treated as a part of the cost of construction or of operations of the ports and projects of the ports of Indiana.  The accounts, books, and records of the ports of Indiana shall be audited by the state board of accounts, and the cost of such audit may be treated as a part of the cost of construction or of operations of the ports and projects of the ports of Indiana.

(b) The ports of Indiana shall, following the close of each fiscal year, submit an annual report of its activities for the preceding year to the governor, 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.  Each report shall set forth a complete operating and financial statement for the ports of Indiana during the fiscal year it covers.