Indiana Code § 20-25-3-14

Books, accounts, and vouchers of board; examination by state board of accounts
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Sec. 14. (a) The books, accounts, and vouchers of the board and of all the board's officers and employees may be examined by the state board of accounts at a time selected by the state board of accounts.       (b) An officer or employee of the board shall, on request of the state board of accounts: (1) produce and submit to the state board of accounts for examination all: (A) books; (B) papers; (C) documents; (D) vouchers; (E) accounts; and (F) records; of the board in the possession of the officer or employee or belonging to the office of the officer or employee; and (2) assist in every way the state board of accounts in its work in making an examination. [Pre-2005 Elementary and Secondary Education Recodification Citation: 20-3-11-12.]

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