IN SB0190 | 2013 | Regular Session
Status
January 7 2013 - First reading: referred to Committee on Tax and Fiscal Policy
Pending: Senate Tax and Fiscal Policy Committee
Text: Latest bill text (Introduced) [HTML]
Pending: Senate Tax and Fiscal Policy Committee
Text: Latest bill text (Introduced) [HTML]
Summary
Requires, after December 31, 2013, that state agencies, state educational institutions, and political subdivisions maintain accounts on an accrual basis and, after December 31, 2014, include information prepared on an accrual basis in budgets and financial reports. Requires that the state board of accounts prescribe a plan for state agencies, state educational institutions, and political subdivisions to follow to convert to an accrual basis of accounting in budgets and financial reports. Specifies that this plan must be prescribed before October 1, 2013.
Title
Accrual accounting required.
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2013-01-07 | Senate | First reading: referred to Committee on Tax and Fiscal Policy |
| 2013-01-07 | Senate | Authored by Senator Delph |
Indiana State Sources
| Type | Source |
|---|---|
| Summary | http://www.in.gov/apps/lsa/session/billwatch/billinfo?year=2013&session=1&request=getBill&doctype=SB&docno=0190 |
| Text | http://www.in.gov/legislative/bills/2013/IN/IN0190.1.html |
