Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 26 - COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM
Rule 12 - Internal Control and Accounting Standards for Property Tax Management Systems
Section 12-1 - Data integrity

Universal Citation: 50 IN Admin Code 12-1

Current through September 18, 2024

Authority: IC 6-1.1-31-1; IC 6-1.1-31.5-3.5

Affected: IC 6-1.1-31.5

1. The property tax management system must have features to ensure data integrity, including the following:

(1) Field or record locking to prevent simultaneous updates while permitting read-only access.

(2) On transaction records, the following:
(A) The date of the transaction.

(B) The user identification of the operator who entered the transaction.

(3) Not allowing a duplicate of a key that uniquely identifies a record in a file.

(4) Validity checks for data, such as not allowing an alphabetic character to be stored in an all-numeric field, immediately following entry of the data into the system.

(5) Checks for:
(A) data that are out-of-range or unreasonable, such as a:
(i) transaction date of August 13, 2997; or

(ii) negative net assessed value;

(B) logically impossible combinations of values across fields;

(C) data that fall outside of a range, or above a threshold, specified by the local computer system administrator;

(D) null or empty data fields that will result in noncompliance with the property tax file format requirements found in 50 IAC 26-20; and

(E) data that is inconsistent with data entry fields specified by code lists published in the Property Tax Management System Code List Manual;

immediately following entry of the data into the system.

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