Please note the legal schedule for pub­lication of local government units’ annual reports in your newspapers:

Counties

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 February (deadline: Tuesday, March 17), 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 newspapers should note that budget lines with $0 amounts do not have to be included in the published report.

This will con­dense the size of the publication.

Cities and towns

Within 60 days after the end of the calendar year (deadline: Sunday, March 1), 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 or later than Aug. 15, the secretary of each school corporation must publish an annual financial report (IC 5-3-1-3).

Note: School financial reports are separate from school performance reports, which must be published between March 15 and March 31.