2014 Indiana Code TITLE 36. LOCAL GOVERNMENT ARTICLE 2. GOVERNMENT OF COUNTIES GENERALLY CHAPTER 5. BUDGET PROCEDURES
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IC 36-2-5
Chapter 5. Budget Procedures
IC 36-2-5-1
Application of chapter
Sec. 1. This chapter applies to all counties not having a
consolidated city.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-5-2
Taxation; appropriations
Sec. 2. (a) The county fiscal body shall fix:
(1) the rate of taxation for county purposes; and
(2) the rate of taxation for other purposes whenever the rate is
not fixed by statute and is required to be uniform throughout the
county.
(b) The county fiscal body shall appropriate money to be paid out
of the county treasury, and money may be paid out of the treasury
only under an appropriation made by the fiscal body, except as
otherwise provided by law.
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1981,
P.L.11, SEC.151.
IC 36-2-5-3
Compensation of officers and employees; other payments; local
health department; not applicable to community corrections
programs
Sec. 3. (a) The county fiscal body shall fix the compensation of
officers, deputies, and other employees whose compensation is
payable from the county general fund, county highway fund, county
health fund, county park and recreation fund, aviation fund, or any
other fund from which the county auditor issues warrants for
compensation. This includes the power to:
(1) fix the number of officers, deputies, and other employees;
(2) describe and classify positions and services;
(3) adopt schedules of compensation; and
(4) hire or contract with persons to assist in the development of
schedules of compensation.
(b) Subject to subsection (e), the county fiscal body shall provide
for a county assessor or elected township assessor who has attained
a level two or level three certification under IC 6-1.1-35.5 to receive
annually one thousand dollars ($1,000), which is in addition to and
not part of the annual compensation of the assessor. Subject to
subsection (e), the county fiscal body shall provide for a county or
township deputy assessor who has attained a level two or level three
certification under IC 6-1.1-35.5 to receive annually five hundred
dollars ($500), which is in addition to and not part of the annual
compensation of the county or township deputy assessor.
(c) Notwithstanding subsection (a), the board of each local health
department shall prescribe the duties of all its officers and employees,
recommend the number of positions, describe and classify positions
and services, adopt schedules of compensation, and hire and contract
with persons to assist in the development of schedules of
compensation.
(d) This section does not apply to community corrections
programs (as defined in IC 11-12-1-1 and IC 35-38-2.6-2).
(e) Subsection (b) applies regardless of whether the assessor or
deputy assessor attained the level two certification:
(1) while in office; or
(2) before assuming office.
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1981,
P.L.11, SEC.152; P.L.16-1986, SEC.77; P.L.2-1993, SEC.200;
P.L.135-1993, SEC.10; P.L.198-2001, SEC.104; P.L.178-2002,
SEC.113; P.L.219-2007, SEC.106.
IC 36-2-5-4
Statements and recommendations on positions and compensation;
budget requests
Sec. 4. (a) Before July 2 of each year, each officer, board,
commission, and agency subject to this chapter shall file with the
county auditor a statement that shows in detail the positions for
which compensation will be requested in the annual budget for the
next year and the amount or rate of compensation proposed for each
full-time or part-time position. The statement must be on a form
prescribed by the state board of accounts.
(b) The county auditor shall present the statements submitted
under subsection (a) to the county executive at its July meeting. The
county executive shall review the statements and make its
recommendations on them. Before August 20 the county executive
shall present the statements and recommendations to the county fiscal
body.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-5-5
Itemized estimate of money required by county officer and
township assessor
Sec. 5. (a) Before the Thursday after the first Monday in August
of each year, each county officer and township assessor (if any) shall
prepare an itemized estimate of the amount of money required for the
officer's or assessor's office for the next calendar year. Each budget
estimate under this section must include:
(1) the compensation of the officer;
(2) the expense of employing deputies;
(3) the expense of office supplies, itemized by the quantity and
probable cost of each kind of supplies;
(4) the expense of litigation for the office; and
(5) other expenses of the office, specifically itemized;
that are payable out of the county treasury.
(b) If all or part of the expenses of a county office may be paid out
of the county treasury, but only under an order of the county
executive to that effect, the expenses of the office shall be included
in the officer's budget estimate and may not be included in the county
executive's budget estimate.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.222-1997,
SEC.1; P.L.146-2008, SEC.687.
IC 36-2-5-6
Itemized estimate of money required by clerks of court
Sec. 6. (a) Before the Thursday after the first Monday in August
of each year, each clerk of a court in the county shall prepare a
separate estimate of the amount of money required for each court of
which he is clerk for the next calendar year. If a court has two (2) or
more judges who preside in separate rooms or over separate
divisions, the clerk shall prepare a separate itemized estimate for
court expenses in each room or division. Each clerk's budget estimate
must include:
(1) the part of the judge's compensation that is, by statute,
payable out of the county treasury;
(2) the compensation of the probate commissioner;
(3) the expense of employing bailiffs;
(4) the amount of jury fees;
(5) the amount of witness fees that are, by law, payable out of
the county treasury;
(6) the expense of employing special judges; and
(7) other expenses of the court, specifically itemized.
(b) In addition to the estimates required by subsection (a), the
clerk of the circuit court shall prepare an estimate of the amount of
money that is, under law, taxable against the county for the expenses
of cases tried in other counties on changes of venue.
(c) The estimate of the amount of money required for a court or
division of a court is subject to modification and approval by the
judge of the court or division and shall be submitted to him for that
purpose before being presented to the county auditor.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-5-7
County executive's budget estimate
Sec. 7. Before the Thursday after the first Monday in August of
each year, the county executive shall prepare an itemized estimate of
all money to be drawn by the members of the executive and all
expenditures to be made by the executive or under its orders during
the next calendar year. Each executive's budget estimate must
include:
(1) the expense of construction, repairs, supplies, employees,
and agents, and other expenses at each building or institution
maintained in whole or in part by money paid out of the county
treasury;
(2) the expense of constructing and repairing bridges, itemized
by the location of and amount for each bridge;
(3) the compensation of the attorney representing the county;
(4) the compensation of attorneys for indigents;
(5) the expenses of the county board of health;
(6) the expense of repairing county roads, itemized by the
location of and amount for each repair project;
(7) the estimated number of precincts in the county and the
amount required for election expenses, including compensation
of election commissioners, inspectors, judges, clerks, and
sheriffs, rent, meals, hauling and repair of voting booths and
machines, advertising, printing, stationery, furniture, and
supplies;
(8) the amount of principal and interest due on bonds and loans,
itemized for each loan and bond issue;
(9) the amount required to pay judgments, settlements, and court
costs;
(10) the expense of supporting inmates of benevolent or penal
institutions;
(11) the expense of publishing delinquent tax lists;
(12) the amount of compensation of county employees that is
payable out of the county treasury;
(13) the expenses of the county property tax assessment board
of appeals; and
(14) other expenditures to be made by the executive or under its
orders, specifically itemized.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.137-1989,
SEC.14; P.L.6-1997, SEC.204.
IC 36-2-5-8
Verified certificate and opinion of requirements
Sec. 8. A certificate, verified by the officer preparing it and stating
that in his opinion the amount fixed in each item will be required for
the purpose indicated, must be attached to each budget estimate
prepared under this chapter.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-5-9
Presentation of budget estimates; public inspection; notice
Sec. 9. Before the Thursday after the first Monday in August of
each year, persons preparing budget estimates under this chapter shall
present them to the county auditor, who shall file them in his office
and make them available for inspection by county taxpayers. The
auditor shall also comply with the notice requirements of
IC 6-1.1-17-3.
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1981,
P.L.45, SEC.9.
IC 36-2-5-10
Preparation of ordinances fixing rate of taxation and making
appropriations by items
Sec. 10. Before the county fiscal body's annual meeting under
IC 36-2-3-7(b)(2), the county auditor shall prepare:
(1) an ordinance fixing the rate of taxation for taxes to be
collected in the next calendar year; and
(2) an ordinance making appropriations by items for the next
calendar year for the various purposes for which budget
estimates are required.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-5-11
Annual county fiscal body meeting; presentation of budget
estimates and recommendations by county auditor; tax rate and
appropriations; consideration of statements and recommendations
Sec. 11. (a) At the county fiscal body's annual meeting under
IC 36-2-3-7(b)(2), the county auditor shall present the budget
estimates filed with him under section 9 of this chapter and the
ordinances prepared by him under section 10 of this chapter. He may
also present his recommendations concerning the estimates.
(b) At its annual meeting under IC 36-2-3-7(b)(2), the county
fiscal body shall fix the county tax rate and make appropriations for
the next calendar year by:
(1) adopting the ordinances presented by the county auditor;
(2) amending the ordinances presented by the county auditor; or
(3) substituting other ordinances for those presented by the
county auditor.
Each ordinance must be read on at least two (2) separate days before
its final adoption. The fiscal body may require the preparer of an
estimate that is not sufficiently itemized to itemize it in more detail.
At least a three-fourths (3/4) vote (as described in IC 36-1-8-14) of
the fiscal body is required to make an appropriation for an item not
contained in an estimate or for a greater amount than that named in
an item of an estimate.
(c) At its annual meeting under IC 36-2-3-7(b)(2), the county
fiscal body shall consider the statements and recommendations
submitted by the county executive under section 4(b) of this chapter
and shall then adopt an ordinance, separate from those adopted under
subsection (b), fixing:
(1) the compensation of all officers, deputies and other
employees subject to this chapter; and
(2) the number of deputies and other employees for each office,
department, commission, or agency, except part-time and hourly
rated employees, whose employment shall be limited only by
the amount of funds appropriated to pay their compensation.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.125-2001,
SEC.2.
IC 36-2-5-12
Additional appropriations
Sec. 12. (a) If, after the adjournment of its annual meeting under
IC 36-2-3-7(b)(2), the county fiscal body finds that an emergency
requiring additional appropriations exists, it may make additional
appropriations at a special meeting. Estimates of the necessary
amount of additional appropriations must be prepared and presented
in an ordinance as prescribed by this chapter.
(b) Except as provided in subsection (c), an additional
appropriation under this section must be passed by at least a majority
vote of all elected members of the county fiscal body.
(c) Notwithstanding IC 36-2-4-5, a county fiscal body may adopt
an ordinance that requires an additional appropriation under this
section to be passed by an affirmative vote of a certain number of
members greater than a majority of all elected members of the county
fiscal body.
(d) An ordinance adopted under subsection (c) requiring an
affirmative vote of a certain number of members greater than a
majority of all elected members of the fiscal body to pass an
additional appropriation must be adopted or repealed by a majority
vote of all elected members of the county fiscal body.
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1980,
P.L.125, SEC.20; P.L.125-2001, SEC.3.
IC 36-2-5-13
Change of compensation of county officers and employees
Sec. 13. (a) Except as provided in subsection (b), the
compensation of an elected county officer may not be changed in the
year for which it is fixed. The compensation of other county officers,
deputies, and employees or the number of each may be changed at
any time on:
(1) the application of the county fiscal body or the affected
officer, department, commission, or agency; and
(2) a majority vote of the county fiscal body.
(b) In the year in which a newly elected county officer takes
office, the county fiscal body may at any time change the
compensation for holding the county office for that year if:
(1) the county officer requests the compensation change or, in
the case of the county executive body, a majority of the county
executive body requests the change; and
(2) the county fiscal body votes to approve the change.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.178-2002,
SEC.114; P.L.240-2005, SEC.2.
IC 36-2-5-14
Nonapplicability of chapter to certain salaries; limitations on
appropriations
Sec. 14. (a) This chapter does not affect the salaries of judges,
officers of courts, prosecuting attorneys, and deputy prosecuting
attorneys whose minimum salaries are fixed by statute, but the county
fiscal body may make appropriations to pay them more than the
minimums fixed by statute subject to subsection (b).
(b) Beginning July 1, 1995, an appropriation made under this
section may not exceed five thousand dollars ($5,000) for each judge
or full-time prosecuting attorney in any calendar year.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.279-1995,
SEC.21; P.L.280-1995, SEC.23; P.L.2-1996, SEC.289.
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