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.
