Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 50. DEPARTMENT OF LOCAL GOVERNMENT FINANCE |
Article 50IAC26. COMPUTER STANDARDS FOR A UNIFORM AND COMMON PROPERTY TAX MANAGEMENT SYSTEM |
Rule 50IAC26-12. Internal Control and Accounting Standards for Property Tax Management Systems |
Section 50IAC26-12-1. Data integrity
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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.
(Department of Local Government Finance; 50 IAC 26-12-1; filed Jan 28, 2011, 3:07 p.m.: 20110223-IR-050100165FRA)