The schedule for publication of local government units’ 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.
Cities and towns
Within 60 days after the end of the calendar year (deadline – Monday, Feb. 29, 2016), 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).
Townships
Within four weeks after the third Tuesday following the first Monday in February (deadline – Tuesday, March 15, 2016), 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.
