Indiana Code 5-11-1-28. Annual internal audit and report required for certain agencies
(1) have performed by an internal auditor:
Terms Used In Indiana Code 5-11-1-28
- audit committee: refers to the audit and financial reporting subcommittee of the legislative council established by Indiana Code 5-11-1-16
- state: means any board, commission, department, division, bureau, committee, agency, governmental subdivision, military body, authority, or other instrumentality of the state, but does not include a municipality. See Indiana Code 5-11-1-16
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(B) a review of internal control systems;
of the agency; and
(2) have the internal auditor report the results of the internal audit and review to an examiner designated by the state examiner to receive the results.
(b) The examiner designated under subsection (a) shall, not later than September 1 of each year:
(1) compile a final report of the results of the internal audits and reviews performed and reported under subsection (a); and
(2) submit a copy of the final report to the following:
(A) The governor.
(B) The auditor of state.
(C) The chairperson of the audit committee, in an electronic format under IC 5-14-6.
(D) The director of the office of management and budget.
(E) The legislative council, in an electronic format under IC 5-14-6.
As added by P.L.184-2015, SEC.7. Amended by P.L.198-2016, SEC.11.