Indiana Code > Title 5 > Article 11 > Chapter 12 – Modernization of County Records Systems


§ 5-11-12-1	Installation of modern tax accounting systems
§ 5-11-12-2	Change of county systems of accounting; necessity of approval
§ 5-11-12-3	Approval and certification of systems; purpose of act
§ 5-11-12-4	Preparation and maintenance of manually prepared ledgers and registers following implementation of automated accounting systems

Fraud: Intentional deception resulting in injury to another.
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
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