IC 5-13-5-1 — Cashbook; duties of public officers; public inspection
Chapter 5. General Provisions
Section text
Sec. 1. (a) Every public officer who receives or distributes public funds shall: (1) keep a cashbook into which the public officer shall enter daily, by item, all receipts of public funds; and (2) balance the cashbook daily to show funds on hand at the close of each day. (b) The cashbook is a public record and is open to public inspection in accordance with IC 5-14-3. (c) A person who violates this section is subject to IC 35-44.2-2-2.
As added by P.L.19-1987, SEC.7. Amended by P.L.126-2012, SEC.21; P.L.32-2019, SEC.9.
Source: official publisher (2026 edition)