Section 4-13-2-7 - Powers and duties of state comptroller(a) Subject to this chapter and other laws not inconsistent with this chapter, the state comptroller shall, respecting all agencies of the state, do the following: (1) Maintain the centralized accounting records for the state, keep the general books of accounts on a double entry basis, and maintain accounts as will reflect in detail or in summary, all assets, liabilities, reserves, surpluses, revenues and receipts, appropriations, allotments, expenditures, and encumbrances except as otherwise provided in this chapter. The accounting records and procedures must provide complete fiscal control over all agencies of the state and over all activities carried on by them and be upon forms, records, and systems approved by the state board of accounts.(2) Examine every receipt, account, bill, claim, refund, and demand against the state arising from activities carried on by agencies of the state, approve each legal, correct, and proper claim, designate the account to be charged therefor, and issue the state comptroller's warrant in payment thereof. The state comptroller may authorize the disbursement through electronic funds transfer in conformity with IC 4-8.1-2-7. All warrants and electronic funds transfers shall be payable to the vendor or claimant and in no instance shall the state comptroller issue any warrant or make any electronic funds transfer payable to an officer or agency in payment of several claims where the officer is to distribute or pay to the several claimants the amount due, except in the case of special disbursement officers as provided for in this chapter. However, the state comptroller shall not be required to audit claims for any refunds made pursuant to IC 6-6-1.1 and IC 6-6-2.5.(3) Examine each and every payroll or salary voucher submitted for payment by each state officer or state agency and shall issue the state comptroller's warrant in payment, payable to the officer or employee or claimant, except as provided in subdivision (5). In no instance shall the state comptroller issue the state comptroller's warrant payable to any officer or agency in payment of a payroll or schedule to be distributed or paid to employees by the officer or agency.(4) Keep an earnings record for each employee that shows gross compensation, net compensation, items withheld for federal tax, public employees' retirement, teachers' retirement, or other retirement, and any other deductions authorized to be deducted from earnings, and shall, as required by law, make settlement with the proper officers, agents, or agencies for the deductions.(5) Authorize the electronic transfer of funds from the state treasury to a designated deposit account in payment of a payroll or salary voucher on behalf of a state employee who has given the state comptroller written authorization to make the transfer under IC 4-15-5.9-2.(6) Accept all documents and reports showing evidences of the collection of state revenues by state agencies, evidences of the deposit of the revenues, and evidences of the receipt thereof by the treasurer of state and designate the fund or account to be credited.(7) Have all other powers and duties respecting all agencies of the state as may be imposed upon the state comptroller by law or transferred to the state comptroller by this chapter.(b) The state comptroller may issue a warrant or make an electronic funds transfer in conformity with IC 4-8.1-2-7 to a person who: (1) has a contract with the state; and(2) is entitled to payment under that contract; without the certification required by IC 5-11-10-1.
(c) The state comptroller may not issue a warrant or make an electronic funds transfer under subsection (b) except in accordance with procedures adopted by the state board of accounts.(d) The state comptroller is not personally liable for a warrant issued or an electronic funds transfer made under subsection (b) if: (1) the state comptroller complies with the procedures described in subsection (c); and(2) funds are appropriated and available to pay the warrant or electronic funds transfer.(e) This subsection applies to a payment of less than five thousand dollars ($5,000). Notwithstanding any other law, the state comptroller may elect to:(1) not preaudit a payment; and(2) process the payment with the state agency authorizing the payment. The state agency is accountable to the state board of accounts under the board's post payment auditing procedures.
Amended by P.L. 9-2024,SEC. 85, eff. 7/1/2024.(Formerly: Acts 1947, c.279, s.7; Acts 1951, c.2, s.1.) As amended by P.L. 5-1984, SEC.50; P.L. 23-1985, SEC.2; P.L. 25-1988, SEC.1; P.L. 277-1993 (ss), SEC.39; P.L. 32-1995, SEC.5; P.L. 6-1996, SEC.3.