Indiana Code § 32-25-8-8

Records
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Sec. 8. (a) The manager or board of directors shall keep detailed, accurate records in chronological order of the receipts and expenditures affecting the common areas and facilities, specifying and itemizing: (1) the maintenance and repair expenses of the common areas and facilities; and (2) any other expenses incurred.       (b) The records and the vouchers authorizing the payments shall be available for examination by the co-owners at convenient hours of weekdays. [Pre-2002 Recodification Citation: 32-1-6-27.]

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