HB 1040 IN

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Became Law

Provides that if an examination of an audited entity is unable to be performed because the audited entity's accounts, records, files, or reports are not properly maintained or reconciled, the entity may be declared unauditable. Requires an unauditable entity to bring its accounts, records, files, or reports into an auditable condition within 90 days. Requires the state board of accounts (SBOA) to publish a list of entities declared to be unauditable on the SBOA's website. Provides that if an entity is declared unauditable and the fiscal officer is unable to perform the fiscal requirements of their position, the entity is required to hire outside assistance for guidance or to perform the fiscal requirements. Clarifies an exception regarding the liability of an elected official for acts that constitute gross negligence or intentional disregard of the official's duties. Requires the SBOA to annually call a conference for: (1) city and town controllers and clerk-treasurers, newly appointed city and town controllers, and city and town clerk-treasurers elect; and (2) township trustees and township trustees elect. Provides that elected officials must attend training every two years and that the SBOA shall keep attendance of elected officials and publish it on the SBOA's website. Makes an exception for school corporation treasurer personal liability. Provides that if there is an office of town clerk-treasurer that is vacant, and the town legislative body is unable to fill the office, the town legislative body may either: (1) enter into a local agreement with the town clerk-treasurer and town legislative body of another town in the state to assist a selected town legislative body member in performing the duties of the clerk-treasurer's office; or (2) enter into a contract with a certified public accountant to assist the town legislative body member in performing the duties of the clerk-treasurer's office. (Current law provides that the town legislative body may only enter into a contract with a certified public accountant after the town legislative body is unable to reach an agreement with another town.) Provides that if, after reasonable diligence, a town may hire any qualified person to perform the duties of the clerk-treasurer's office until the vacancy can be filled, or until the end of the current clerk-treasurer's term, whichever is first. Provides that newly elected officials shall complete five hours of training before taking office. Provides that elected officials shall certify completion of training requirements to the SBOA annually. Excludes self-supporting school lunch and the rental or sale of curricular materials as programs that may be established as separate funds. Repeals obsolete provisions. Makes technical corrections.

• Matt Lehman Republican · author
• Eric Bassler Republican · sponsor
• Mike Gaskill Republican · sponsor

1. Jan 9, 2023 Coauthored by Representative Porter · lower
2. Jan 9, 2023 Authored by Representative Lehman · lower
3. Jan 9, 2023 First reading: referred to Committee on Local Government · lower
4. Jan 9, 2023 Representative May added as coauthor · lower
5. Jan 12, 2023 Representative Johnson added as coauthor · lower
6. Jan 17, 2023 Committee report: amend do pass, adopted · lower
7. Jan 19, 2023 Amendment #1 (Lehman) prevailed; voice vote · lower
8. Jan 19, 2023 Second reading: amended, ordered engrossed · lower
9. Jan 23, 2023 Senate sponsor: Senator Bassler · lower
10. Jan 23, 2023 Third reading: passed; Roll Call 16: yeas 97, nays 0 · lower
11. Jan 24, 2023 Referred to the Senate · lower
12. Feb 23, 2023 First reading: referred to Committee on Local Government · upper
13. Mar 13, 2023 Committee report: do pass, adopted · upper
14. Mar 14, 2023 Senator Ford J.D. added as cosponsor · upper
15. Mar 28, 2023 Amendment #1 (Bassler) prevailed; voice vote · upper
16. Mar 28, 2023 Amendment #3 (Bassler) prevailed; voice vote · upper
17. Mar 28, 2023 Amendment #4 (Bassler) prevailed; voice vote · upper
18. Mar 28, 2023 Second reading: amended, ordered engrossed · upper
19. Mar 28, 2023 Senator Gaskill added as second sponsor · upper
20. Mar 30, 2023 Third reading: passed; Roll Call 276: yeas 45, nays 0 · upper
21. Mar 31, 2023 Returned to the House with amendments · upper
22. Apr 4, 2023 Motion to concur filed · lower
23. Apr 6, 2023 House concurred in Senate amendments; Roll Call 369: yeas 89, nays 0 · lower
24. Apr 11, 2023 Signed by the Speaker · lower
25. Apr 13, 2023 Signed by the President Pro Tempore · upper
26. Apr 18, 2023 Signed by the President of the Senate · upper
27. Apr 20, 2023 Public Law 58 · lower
28. Apr 20, 2023 Signed by the Governor · executive

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Enrolled House Bill (H) · Apr 6, 2023 · PDF
• Introduced House Bill (H) · Jan 5, 2023 · PDF
• House Bill (H) · Jan 17, 2023 · PDF
• Engrossed House Bill (H) · Jan 19, 2023 · PDF
• House Bill (S) · Mar 13, 2023 · PDF
• Engrossed House Bill (S) · Mar 28, 2023 · PDF