Indiana Code § 36-3-5-14

Controller unable to perform fiscal responsibilities
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Sec. 14. If the controller is unable to perform the fiscal requirements of the controller's position, the consolidated city shall hire or contract with a qualified certified public accountant to: (1) provide guidance to the controller regarding the performance of the controller's responsibilities; or (2) perform the controller's fiscal responsibilities. The controller is considered to be unable to perform the fiscal requirements of the controller's position if the consolidated city or the county is declared unauditable under IC 5-11-1-9 (b).   IC 36-3-5.5 Chapter 5.5. Training for Clerk and Fiscal Officer               36-3-5.5-1 "Training courses"             36-3-5.5-2 Required training hours             36-3-5.5-3 Training hours completed before service begins             36-3-5.5-4 Recurring training requirements             36-3-5.5-5 Individual appointed to fill a vacancy             36-3-5.5-6 Responsibility for compliance             36-3-5.5-7 Recordkeeping             36-3-5.5-8 Effect of reorganization

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