# Ind. Code § 12-8-10-9: Records of grantee agencies; audits; requirements

> Indiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IN_T12_A8_C10_S12-8-10-9

## Section

- **Citation:** Ind. Code § 12-8-10-9
- **Heading:** Records of grantee agencies; audits; requirements
- **Jurisdiction:** Indiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Indiana Code / Title 12 / Article 8 / Chapter 10 / Section 12-8-10-9

## Text

Sec. 9. (a) Each grantee agency receiving money under a contract covered by this chapter shall maintain sufficient records to show the following:

(1) The actual cost of services provided under the contract.

(2) The nature and amount of services provided under the contract.

(b) At least every two (2) years the group shall, in the manner prescribed by the state board of accounts, conduct audits of all grantee agencies that, under a contract under this chapter, receive payment from any of the money described in section 1(2) of this chapter. These audits must include an investigation of the records of the grantee agencies to determine whether the services rendered under the contracts have been in compliance with the terms of the contracts.

(c) This section does not prohibit the state board of accounts from auditing grantee agencies under the board's own authority. The office of the secretary may do either of the following:

(1) Contract with the state board of accounts to conduct audits of grantee agencies.

(2) Require grantee agencies to obtain independent audits of their agencies.

(d) A contract between a state agency and the office of the secretary under section (1)(6) of this chapter may include a provision requiring the group to perform or arrange for the audits described by this section.

[Pre-1992 Revision Citation: 4-28-12-6.]

As added by P.L.2-1992, SEC.2. Amended by P.L.108-1997, SEC.8; P.L.181-2006, SEC.52; P.L.113-2014, SEC.34.

## Nearby sections

- [Ind. Code § 12-8-10-1 Application of chapter to money of state agencies used to obtain services from grantee agencies](https://www.frixlaw.com/law-library/statutes/STATE_IN_T12_A8_C10_S12-8-10-1.md)
- [Ind. Code § 12-8-10-2 "Grantee agency" defined](https://www.frixlaw.com/law-library/statutes/STATE_IN_T12_A8_C10_S12-8-10-2.md)
- [Ind. Code § 12-8-10-3 "Group" defined](https://www.frixlaw.com/law-library/statutes/STATE_IN_T12_A8_C10_S12-8-10-3.md)
- [Ind. Code § 12-8-10-4 "Purchase of service format" defined](https://www.frixlaw.com/law-library/statutes/STATE_IN_T12_A8_C10_S12-8-10-4.md)
- [Ind. Code § 12-8-10-5 Establishment](https://www.frixlaw.com/law-library/statutes/STATE_IN_T12_A8_C10_S12-8-10-5.md)
- [Ind. Code § 12-8-10-6 Selection of grantee agencies to be compensated](https://www.frixlaw.com/law-library/statutes/STATE_IN_T12_A8_C10_S12-8-10-6.md)
- [Ind. Code § 12-8-10-7 Procedure for reimbursing grantee agency; purchase of service format or other contract format use; determination](https://www.frixlaw.com/law-library/statutes/STATE_IN_T12_A8_C10_S12-8-10-7.md)
- [Ind. Code § 12-8-10-8 Group procedure; requisites](https://www.frixlaw.com/law-library/statutes/STATE_IN_T12_A8_C10_S12-8-10-8.md)
- [Ind. Code § 12-8-10-9 Records of grantee agencies; audits; requirements](https://www.frixlaw.com/law-library/statutes/STATE_IN_T12_A8_C10_S12-8-10-9.md)
- [Ind. Code § 12-8-10-10 Audits; distribution of copies](https://www.frixlaw.com/law-library/statutes/STATE_IN_T12_A8_C10_S12-8-10-10.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IN_T12_A8_C10_S12-8-10-9. Check the current official text before relying on it. Not legal advice.