First Regular Session 118th General Assembly (2013)
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SENATE ENROLLED ACT No. 293
AN ACT to amend the Indiana Code concerning state and local administration.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 2-5-36.5; (13)SE0293.1.1. -->
SECTION 1. IC 2-5-36.5 IS ADDED TO THE INDIANA CODE
AS A NEW
CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]:
Chapter 36.5. Interim Study Committee on Government
Sec. 1. As used in this chapter, "committee" refers to the
interim study committee on government accounting established by
section 2 of this chapter.
Sec. 2. (a) The interim study committee on government
accounting is established.
(b) The committee shall do the following:
(1) During the legislative interim in 2013 and 2014:
(A) study issues concerning state and local government
accounting, including issues related to the implementation
of generally accepted accounting principles (GAAP), as
adopted by the Governmental Accounting Standards
Board (GASB); and
(B) study any other issue assigned to the committee by the
legislative council or as directed by the chairperson of the
(2) Before November 1, 2014, report the committee's findings
and recommendations to the legislative council in an
electronic format under IC 5-14-6.
Sec. 3. Except as otherwise provided in this chapter, the
committee shall operate under the policies governing study
committees adopted by the legislative council.
Sec. 4. (a) The committee consists of fourteen (14) members of
the general assembly appointed as follows:
(1) Two (2) members of the senate appointed by the president
(2) Two (2) members of the senate appointed by the minority
leader of the senate.
(3) Two (2) members of the house of representatives
appointed by the speaker.
(4) Two (2) members of the house of representatives
appointed by the minority leader of the house of
(5) Four (4) members appointed by the chairman of the
legislative council, each to represent one (1) of the following:
(D) School corporations.
Not more than two (2) members appointed under this
subdivision may be affiliated with the same political party.
(6) Two (2) members appointed by the chairman of the
legislative council who are licensed certified public
accountants under IC 25-2.1. Not more than one (1) member
appointed under this subdivision may be affiliated with the
same political party.
(b) The chairman of the legislative council shall, before August
1 of each year, appoint a member of the committee to serve as the
chairperson of the committee.
Sec. 5. Each member of the committee is entitled to receive the
same per diem, mileage, and travel allowances paid to individuals
who serve as legislative and lay members, respectively, of interim
study committees established by the legislative council.
Sec. 6. The affirmative votes of a majority of the members
appointed to the committee are required for the committee to take
action on any measure, including final reports.
Sec. 7. This chapter expires July 1, 2015.
SEA 293 _ Concur
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