Indiana Code § 20-27-9-15

Responsibility for funds from transportation
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Sec. 15. The governing body of a school corporation shall have sole control of and shall account for all funds received for the transportation of students and the transportation of other groups authorized by sections 1 through 14 of this chapter. [Pre-2005 Elementary and Secondary Education Recodification Citation: 20-9.1-5-9.]

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