The schedule for publication of local government unit’s annual reports is as follows:
COUNTY
Following the second regular meeting of the county commissioners, the report should be posted and published (IC 36-2-2-19). According to the state Board of Accounts, newspapers should expect those reports in February.
The annual financial report output that will meet the requirement of IC 36-2-2-19 is called Cash & Investments Combined, according to the state Board of Accounts.
TOWNSHIPS
Within four weeks after the third Tuesday following the first Monday in January (deadline – Tuesday, Feb. 18, 2014), the township trustee is to publish an abstract of receipts and disbursements (IC 36-6-4-13).
To avoid squabbles over publication costs, township trustees and newspaper should note that budget lines with $0 amounts do not have to be included in the published report. This will serve to condense the size of the publication.
CITIES and TOWNS
Within 60 days after the end of the calendar year (deadline – Friday, March 1, 2014), the fiscal officer is to publish an annual report of receipts and disbursements (IC 5-3-1-3).
Many libraries and special districts with budgets of $300,000 or more also have to publish within 60 days after year end.
SCHOOL CORPORATIONS
No earlier than Aug. 1 nor later than Aug. 15, the secretary of each school corporation must publish an annual financial report (IC 5-3-1-3).
