This Guide Manual on Records and Reports for Indiana County Highway Departments has been prepared, in collaboration with the State Board of Accounts, to assist County Road Officials in complying with the statutory requirements. (IC 8-17-4.1)

The procedures on the keeping of the forms, the sample entries that demonstrate the use of the forms, and the summary charts, showing the relationship of the several forms to each other, have been reviewed by the State Board of Accounts and are believed to be correct and authoritative. It must be recognized, however, that such a Guide Manual as presented here cannot cover all of the possible procedural policies that exist today or that may arise in the future.

Therefore, the information presented herein should be used as broad guide lines, within which, the system of records and reports should be installed for your county highway department.


records, reports, county highway departments, auditor, accounting, funds, annual operations review

Date of this Version