Indiana Code § 5-22-2-11

"Fiscal body"
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Sec. 11. "Fiscal body" means the following: (1) For a state agency, the term refers to the budget agency. (2) For a political subdivision, the term has the meaning set forth in IC 36-1-2-6 . (3) For a governmental body not described in subdivision (1) or (2), the term means the person that has primary responsibility for the fiscal affairs of the governmental body.

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