republic-os/legislation/us/states/in/2023/hb-1040.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Requirements for elected officials.	Provides that if an examination of an audited entity is unable to be performed because the audited entity's accounts, records, files, or reports are not properly maintained or reconciled, the entity may be declared unauditable. Requires an unauditable entity to bring its accounts, records, files, or reports into an auditable condition within 90 days. Requires the state board of accounts (SBOA) to publish a list of entities declared to be unauditable on the SBOA's website. Provides that if an entity is declared unauditable and the fiscal officer is unable to perform the fiscal requirements of their position, the entity is required to hire outside assistance for guidance or to perform the fiscal requirements. Clarifies an exception regarding the liability of an elected official for acts that constitute gross negligence or intentional disregard of the official's duties. Requires the SBOA to annually call a conference for: (1) city and town controllers and clerk-treasurers, newly appointed city and town controllers, and city and town clerk-treasurers elect; and (2) township trustees and township trustees elect. Provides that elected officials must attend training every two years and that the SBOA shall keep attendance of elected officials and publish it on the SBOA's website. Makes an exception for school corporation treasurer personal liability. Provides that if there is an office of town clerk-treasurer that is vacant, and the town legislative body is unable to fill the office, the town legislative body may either: (1) enter into a local agreement with the town clerk-treasurer and town legislative body of another town in the state to assist a selected town legislative body member in performing the duties of the clerk-treasurer's office; or (2) enter into a contract with a certified public accountant to assist the town legislative body member in performing the duties of the clerk-treasurer's office. (Current law provides that the town legislative body may only enter into a contract with a certified public accountant after the town legislative body is unable to reach an agreement with another town.) Provides that if, after reasonable diligence, a town may hire any qualified person to perform the duties of the clerk-treasurer's office until the vacancy can be filled, or until the end of the current clerk-treasurer's term, whichever is first. Provides that newly elected officials shall complete five hours of training before taking office. Provides that elected officials shall certify completion of training requirements to the SBOA annually. Excludes self-supporting school lunch and the rental or sale of curricular materials as programs that may be established as separate funds. Repeals obsolete provisions. Makes technical corrections.	us/states/in	Indiana General Assembly	2023	HB 1040	Indiana HB 1040 (2023)	bill	ACCOUNTANTS AND ACCOUNTING ACCOUNTS STATE BOARD OF AUDITS AND AUDITORS CITIES AND TOWNS LOCAL GOVERNMENT TOWNSHIPS AND TOWNSHIP OFFICERS	enacted	Eric Bassler Matt Lehman Mike Gaskill	6	28	1	2023-01-09	2023-04-20	openstates	ocd-bill/02d85552-ad07-440b-891b-709d231e252a	http://iga.in.gov/legislative/2023/bills/house/1040	f491f940f24eb75d069c68b09270a008dd294c7a81f8b6912fa35ce3d12a292c	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-in

Indiana HB 1040 (2023) — Requirements for elected officials.

Provides that if an examination of an audited entity is unable to be performed because the audited entity's accounts, records, files, or reports are not properly maintained or reconciled, the entity may be declared unauditable. Requires an unauditable entity to bring its accounts, records, files, or reports into an auditable condition within 90 days. Requires the state board of accounts (SBOA) to publish a list of entities declared to be unauditable on the SBOA's website. Provides that if an entity is declared unauditable and the fiscal officer is unable to perform the fiscal requirements of their position, the entity is required to hire outside assistance for guidance or to perform the fiscal requirements. Clarifies an exception regarding the liability of an elected official for acts that constitute gross negligence or intentional disregard of the official's duties. Requires the SBOA to annually call a conference for: (1) city and town controllers and clerk-treasurers, newly appointed city and town controllers, and city and town clerk-treasurers elect; and (2) township trustees and township trustees elect. Provides that elected officials must attend training every two years and that the SBOA shall keep attendance of elected officials and publish it on the SBOA's website. Makes an exception for school corporation treasurer personal liability. Provides that if there is an office of town clerk-treasurer that is vacant, and the town legislative body is unable to fill the office, the town legislative body may either: (1) enter into a local agreement with the town clerk-treasurer and town legislative body of another town in the state to assist a selected town legislative body member in performing the duties of the clerk-treasurer's office; or (2) enter into a contract with a certified public accountant to assist the town legislative body member in performing the duties of the clerk-treasurer's office. (Current law provides that the town legislative body may only enter into a contract with a certified public accountant after the town legislative body is unable to reach an agreement with another town.) Provides that if, after reasonable diligence, a town may hire any qualified person to perform the duties of the clerk-treasurer's office until the vacancy can be filled, or until the end of the current clerk-treasurer's term, whichever is first. Provides that newly elected officials shall complete five hours of training before taking office. Provides that elected officials shall certify completion of training requirements to the SBOA annually. Excludes self-supporting school lunch and the rental or sale of curricular materials as programs that may be established as separate funds. Repeals obsolete provisions. Makes technical corrections.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Engrossed House Bill (H) (committee substitute) — source
2. Engrossed House Bill (S) (committee substitute) — source
3. Enrolled House Bill (H) (committee substitute) — source
4. House Bill (H) (committee substitute) — source
5. House Bill (S) (committee substitute) — source
6. Introduced House Bill (H) (committee substitute) — source

Votes

• HB 1040 - Bassler - 3rd Reading — 45–0 (pass) · upper

Sponsors

• Eric Bassler — primary (person)
• Matt Lehman — primary (person)
• Mike Gaskill — primary (person)
• Blake Johnson — coauthor (person)
• Chris May — coauthor (person)
• Gregory Porter — coauthor (person)
• J.D. Ford — cosponsor (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2023-01-09 Coauthored by Representative Porter
• 2023-01-09 Authored by Representative Lehman
• 2023-01-09 First reading: referred to Committee on Local Government reading-1, referral-committee
• 2023-01-09 Representative May added as coauthor
• 2023-01-12 Representative Johnson added as coauthor
• 2023-01-17 Committee report: amend do pass, adopted committee-passage
• 2023-01-19 Amendment #1 (Lehman) prevailed; voice vote amendment-passage
• 2023-01-19 Second reading: amended, ordered engrossed reading-2
• 2023-01-23 Senate sponsor: Senator Bassler
• 2023-01-23 Third reading: passed; Roll Call 16: yeas 97, nays 0 passage, reading-3, reading-3
• 2023-01-24 Referred to the Senate referral
• 2023-02-23 First reading: referred to Committee on Local Government reading-1, referral-committee
• 2023-03-13 Committee report: do pass, adopted committee-passage
• 2023-03-14 Senator Ford J.D. added as cosponsor
• 2023-03-28 Amendment #1 (Bassler) prevailed; voice vote amendment-passage
• 2023-03-28 Amendment #3 (Bassler) prevailed; voice vote amendment-passage
• 2023-03-28 Amendment #4 (Bassler) prevailed; voice vote amendment-passage
• 2023-03-28 Second reading: amended, ordered engrossed reading-2
• 2023-03-28 Senator Gaskill added as second sponsor
• 2023-03-30 Third reading: passed; Roll Call 276: yeas 45, nays 0 passage, reading-3, reading-3
• 2023-03-31 Returned to the House with amendments receipt
• 2023-04-04 Motion to concur filed filing
• 2023-04-06 House concurred in Senate amendments; Roll Call 369: yeas 89, nays 0
• 2023-04-11 Signed by the Speaker passage
• 2023-04-13 Signed by the President Pro Tempore passage
• 2023-04-18 Signed by the President of the Senate passage
• 2023-04-20 Public Law 58 became-law
• 2023-04-20 Signed by the Governor executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/02d85552-ad07-440b-891b-709d231e252a. Confidence: reported (aggregated from official Indiana legislature records).