IC 5-11-1-9(b) states: 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 audited entity may be declared to be unauditable. An audited entity that is declared unauditable shall bring its accounts, records, files, or reports into an auditable condition within ninety (90) days. The state board of accounts shall publish a list of audited entities declared unauditable on the state board of accounts' website.
List of Unauditable Entities
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