Indiana Code § 20-28-9-5

Computation of annual salary of teacher or distribution of state funds; rounding to nearest dollar
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Sec. 5. In computing the annual salary of a teacher or when distributing state funds, an amount of less than fifty cents ($0.50) is dropped while an amount of fifty cents ($0.50) or more is rounded up to the next whole dollar. [Pre-2005 Elementary and Secondary Education Recodification Citation: 20-6.1-5-2(c).]

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