Indiana Code § 27-1-3.7-4

Look back period
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Sec. 4. (a) For an audit conducted under this chapter, the audit look back period must be the previous five (5) state fiscal years.       (b) The: (1) state personnel department; (2) office of the secretary of family and social services; and (3) private agency, business firm, limited liability company, or corporation with which the state personnel department or the office of the secretary has contracted for administrative services; shall provide the necessary data to the auditor to complete an audit described in this chapter.

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