Expenditure reports by political subdivision; per capita

# (1)

prepare a report that includes:

# (A)

each political subdivision's total amount of expenditures per person during the immediately preceding calendar year, based on the political subdivision's population determined by the most recent federal decennial census; and

# (B)

based on the information prepared for all political subdivisions under clause (A), the highest, lowest, median, and average amount of expenditures per person for each type of political subdivision throughout Indiana;

# (2)

post the report on the website maintained by the department of local government finance; and

# (3)

file the report:

# (A)

with the governor; and

# (B)

in an electronic format under IC 5-14-6 with the general assembly.
The report must be presented in a format that is understandable to the average individual and that permits easy comparison of the information prepared for each political subdivision under subdivision (1)(A) to the statewide information prepared for that type of political subdivision under subdivision (1)(B).

(b) The department of local government finance shall organize the report under subsection

(a) to present together the information derived from each type of political subdivision.
As added by P.L.199-2005, SEC.14. Amended by P.L.236-2023, SEC.57.