Sec. 4. The state board of accounts may require additional records to be kept by every county and municipality to adequately reflect the financial and material condition of the department. Formerly: Acts 1971, P.L.103, SEC.1. As amended by P.L.86-1988, SEC.118.
Additional records
Ind. Code § 8-17-4.1-4, under Chapter 4.1. Accounting System for Local Roads and Streets.
Ind. Code § 8-17-4.1-4