Indiana University Seal

Public Inspection of Indiana University Accounts Receipts and ExpendituresFIN-ACC-I-90


All Indiana University units and employees.

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Policy Statement

All accounting transactions of the university maintained by the Office of Financial Management Services are public records and therefore are open to public inspection during regular business hours of the university.

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Reason for Policy

To establish guidelines for the access and review of financial records of the university.

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Requests for access to the records need to be submitted to the Chief Accountant, Financial Management Services. From this request the chief accountant and the individual(s) requesting information will determine what records are to be reviewed.

The Chief Accountant will keep a written log of those who review the records, what they review and the date of the review. The appropriate campus chancellor will be updated periodically on the log information.

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Accounting transactions include income, expense, balance sheet transactions and any corresponding and supporting documentation forwarded with the transactions. Due to the size of the payroll distribution, supporting documentation for review will be an alphabetical listing printed each July 1.

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This policy was established on October 1, 1990.

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