Fiscal accountability

Sec. 13. A special education cooperative may: (1) be attached to a participating school corporation that has responsibility for administrative and financial controls; or (2) establish a separate treasury with separate accounts. If a special education cooperative is not attached to a participating school corporation, it must comply with the state board of accounts' approved forms and rules for fiscal accountability and is subject to audit by the state board of accounts. [Pre-2005 Elementary and Secondary Education Recodification Citation: 20-1-6-20(g).] As added by P.L.1-2005, SEC.19.