Sec. 3. (a) The ESA program and the CSA program are subject to annual audit by an independent public accounting firm retained by the treasurer of state.

     (b) The treasurer of state shall promptly transmit copies of each annual audit to the governor and, in an electronic format under IC 5-14-6, the general assembly. Upon request, the treasurer of state shall make copies of the audit available to the public.

As added by P.L.165-2021, SEC.180. Amended by P.L.202-2023, SEC.44.