Ind. Code § 27-2-3-1
No domestic life insurance corporation shall make any disbursements unless the same be evidenced by a voucher signed by or on behalf of the person, firm, limited liability company, or corporation receiving the money and correctly describing the consideration for the payment, and, if the same be for services and disbursements, setting forth the services rendered and an itemized statement of the disbursements made, and if it be in connection with any matter pending before any legislative or public body or before any department or officer of any government, correctly describing, in addition, the nature of the matter and of the interest of such corporation in the matter, or, if such a voucher cannot be obtained, by an affidavit stating the reasons the voucher cannot be obtained and setting forth the particulars mentioned in this section.
IC 27-2-3-1