2014 Indiana Code TITLE 36. LOCAL GOVERNMENT ARTICLE 3. GOVERNMENT OF INDIANAPOLIS AND MARION COUNTY (UNIGOV) CHAPTER 6. BUDGET PROCEDURES AND COMPENSATION OF OFFICERS AND EMPLOYEES
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IC 36-3-6
Chapter 6. Budget Procedures and Compensation of Officers
and Employees
IC 36-3-6-1
Application of chapter
Sec. 1. This chapter applies to each consolidated city and its
county.
As added by Acts 1980, P.L.212, SEC.2.
IC 36-3-6-2
Compensation of elected officers
Sec. 2. The city-county legislative body shall, by ordinance, fix
the annual compensation of all elected consolidated city and county
officers. Their compensation may not be changed in the year for
which it is fixed, nor may it be reduced below the amount fixed for
the year 1980.
As added by Acts 1980, P.L.212, SEC.2. Amended by Acts 1981,
P.L.17, SEC.20.
IC 36-3-6-3
Compensation of appointed officers, deputies, and employees;
exceptions and limitations on appropriations
Sec. 3. (a) A legislative body shall, by ordinance or resolution, fix
the annual compensation of all appointed officers, deputies, and
employees under its jurisdiction. This may be done by adopting
schedules of compensation. The schedules of compensation may
include a provision for salaried employees whose salaries are paid on
an annual basis. Salaried employees shall work a regularly scheduled
work week, in accordance with the schedule of compensation.
(b) The city-county legislative body has jurisdiction over all
appointed officers, deputies, and employees:
(1) of the consolidated city, except those of special service
districts; or
(2) whose compensation is payable from the county general
fund or any other fund from which the county auditor issues
warrants for compensation.
A special service district legislative body has jurisdiction over all
appointed officers, deputies, and employees of the special service
district.
(c) 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 city-county
legislative body may make appropriations to pay them more than the
minimums fixed by statute. Beginning July 1, 1995, an appropriation
made under this subsection 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.2. Amended by P.L.44-1986,
SEC.2; P.L.16-1986, SEC.78; P.L.279-1995, SEC.22; P.L.280-1995,
SEC.24; P.L.2-1996, SEC.291.
IC 36-3-6-4
Budget estimates; preparation; verified certificate; courts;
submission
Sec. 4. (a) Before the Wednesday after the first Monday in July
each year, the consolidated city and county shall prepare budget
estimates for the ensuing budget year under this section.
(b) The following officers shall prepare for their respective
departments, offices, agencies, or courts an estimate of the amount of
money required for the ensuing budget year, stating in detail each
category and item of expenditure they anticipate:
(1) The director of each department of the consolidated city.
(2) Each township assessor (if any), elected county officer, or
head of a county agency.
(3) The county clerk, for each court the clerk serves.
(c) In addition to the estimates required by subsection (b), the
county clerk 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.
(d) Each officer listed in subsection (b)(2) or (b)(3) shall append
a certificate to each estimate the officer prepares stating that in the
officer's opinion the amount fixed in each item will be required for
the purpose indicated. The certificate must be verified by the oath of
the officer.
(e) An estimate for a court or division of a court is subject to
modification and approval by the judge of the court or division.
(f) All of the estimates prepared by city officers and county
officers shall be submitted to the controller.
(g) The controller shall also prepare an itemized estimate of city
and county expenditures for other purposes above the money
proposed to be used by the city departments and county officers and
agencies.
As added by Acts 1980, P.L.212, SEC.2. Amended by P.L.196-1984,
SEC.2; P.L.227-2005, SEC.31; P.L.146-2008, SEC.704.
IC 36-3-6-5
Review and revision of estimates; report and recommendations;
determination of amounts
Sec. 5. (a) The controller shall review and revise the estimates of
expenditures submitted under section 4 of this chapter. Then the
controller shall prepare for the executive a report of the estimated
budgets, miscellaneous expenses, and revenues necessary or available
to finance the estimates, along with the controller's recommendations.
(b) The executive shall determine the amounts to be included in
the proposed appropriations ordinance by the controller and advise
the controller of those amounts.
As added by Acts 1980, P.L.212, SEC.2. Amended by P.L.227-2005,
SEC.32.
IC 36-3-6-6
Proposed ordinances; appropriations; rate of taxation; submittal
Sec. 6. (a) The controller shall, with the assistance of the
corporation counsel, prepare:
(1) proposed appropriations ordinances for the city and county
and each special service district; and
(2) proposed ordinances fixing the rate of taxation for the taxes
to be levied for all city and county departments, offices, and
agencies.
The proposed appropriations ordinances must contain all the amounts
necessary for the operation of consolidated government, listed in
major classifications.
(b) The controller shall submit the proposed ordinances prepared
under subsection (a) along with appropriation detail accounts for each
city and county department, office, and agency, to the city clerk not
later than the first meeting of the city-county legislative body in
August.
As added by Acts 1980, P.L.212, SEC.2. Amended by Acts 1981,
P.L.52, SEC.6; P.L.227-2005, SEC.33.
IC 36-3-6-7
Proposed ordinances; fixing and reviewing budgets, tax rates, and
levies
Sec. 7. (a) The city-county legislative body and the special service
district legislative bodies shall act on ordinances proposed under this
chapter in the manner prescribed by IC 6-1.1-17.
(b) A tax levied by the consolidated city for a department or
division having territorial jurisdiction over the whole county shall be
levied on property in the whole county, and the money received from
that tax shall be paid into a fund to be known as the consolidated
county fund. A tax levied by the consolidated city for a department
or division having territorial jurisdiction only inside the corporate
boundaries of the consolidated city shall be levied only on property
in the consolidated city. A tax levied for support of a special service
district shall be levied only on property in the special service district.
A tax or special tax to finance the operations, improvements, or debt
service of a special taxing district shall be levied only on property in
the special taxing district. A tax to be levied by the county or
consolidated city for any other function shall be levied only on
property in the territorial jurisdiction affected.
As added by Acts 1980, P.L.212, SEC.2. Amended by P.L.82-1985,
SEC.2.
IC 36-3-6-8
Additional appropriations
Sec. 8. After the passage of an appropriations ordinance, a
legislative body may, on the recommendation of the controller, as to
all city and county matters, make further or additional appropriations,
unless their result is to increase a tax levy set by ordinance.
As added by Acts 1980, P.L.212, SEC.2. Amended by Acts 1981,
P.L.11, SEC.160; P.L.227-2005, SEC.34.
IC 36-3-6-9
Operating and maintenance budgets and tax levies of certain
entities; review and modification; adoption; submittal
Sec. 9. (a) Except as provided in subsection (d), the city-county
legislative body shall review the proposed operating and maintenance
budgets and tax levies and adopt final operating and maintenance
budgets and tax levies for each of the following entities in the county:
(1) An airport authority operating under IC 8-22-3.
(2) A public library operating under IC 36-12.
(3) A capital improvement board of managers operating under
IC 36-10.
(4) A public transportation corporation operating under
IC 36-9-4.
(5) A health and hospital corporation established under
IC 16-22-8.
(6) Any other taxing unit (as defined in IC 6-1.1-1-21) that is
located in the county and has a governing body that is not
comprised of a majority of officials who are elected to serve on
the governing body.
Except as provided in subsection (c), the city-county legislative body
may reduce or modify but not increase a proposed operating and
maintenance budget or tax levy under this section.
(b) The board of each entity listed in subsection (a) shall, after
adoption of its proposed budget and tax levies, submit them, along
with detailed accounts, to the city clerk before September 2.
(c) The city-county legislative body or, when subsection (d)
applies, the fiscal body of an excluded city or town shall review the
issuance of bonds of an entity listed in subsection (a). Approval of
the city-county legislative body or, when subsection (d) applies, the
fiscal body of an excluded city or town is required for the issuance of
bonds. The city-county legislative body or the fiscal body of an
excluded city or town may not reduce or modify a budget or tax levy
of an entity listed in subsection (a) in a manner that would:
(1) limit or restrict the rights vested in the entity to fulfill the
terms of any agreement made with the holders of the entity's
bonds; or
(2) in any way impair the rights or remedies of the holders of
the entity's bonds.
(d) If the assessed valuation of a taxing unit is entirely contained
within an excluded city or town (as described in IC 36-3-1-7) that is
located in a county having a consolidated city, the governing body of
the taxing unit shall submit its proposed operating and maintenance
budget and tax levies to the city or town fiscal body for approval and
not the city-county legislative body. Except as provided in subsection
(c), the fiscal body of the excluded city or town may reduce or
modify but not increase a proposed operating and maintenance
budget or tax levy under this section.
As added by Acts 1980, P.L.212, SEC.2. Amended by Acts 1981,
P.L.52, SEC.7; P.L.347-1983, SEC.1; P.L.2-1993, SEC.201;
P.L.1-2005, SEC.237; P.L.227-2005, SEC.35; P.L.1-2006, SEC.561;
P.L.146-2008, SEC.705; P.L.182-2009(ss), SEC.401; P.L.137-2012,
SEC.118.
IC 36-3-6-10
Allotment of appropriations by controller
Sec. 10. (a) As used in this section, "appropriation adopted by the
county fiscal body" means all appropriations, including any
additional or supplemental appropriations, made by the county fiscal
body for the calendar year covered by the allotment schedule.
(b) As used in this section, "office, department, or agency" means
any office, department, or agency of the consolidated city or the
county having a consolidated city.
(c) Each year shall be divided into two (2) semiannual allotment
periods, beginning respectively on the first day of January and July.
However, in any case where the semiannual allotment period is
impracticable, the controller may prescribe a different period suited
to the circumstances but not extending beyond the end of any
calendar year.
(d) Except as provided in subsection (e), the allotment system and
the encumbering of funds apply to appropriations and funds of all
kinds, including dedicated funds from which expenditures are made
under the authority of any office, department, or agency.
(e) The allotment system does not apply to the following:
(1) Money made available for the purpose of conducting a
post-audit of financial transactions of any office, department, or
agency.
(2) Appropriations for construction or for the acquisition of real
estate for public purposes that are exempted from the allotment
system by the executive of the consolidated city.
(f) An appropriation to any office, department, or agency is not
available for expenditure until allotted by the controller.
(g) The controller shall prescribe the form of a request for
allotment.
(h) Not later than December 1, each office, department, or agency
shall submit to the controller a proposed semiannual allotment
schedule for the succeeding calendar year. The proposed allotment
schedule must reflect the amounts appropriated, by fund and
character, by the county fiscal body for the calendar year.
(i) Not later than December 15, the controller shall make a
determination as to whether the anticipated revenues for the
succeeding calendar year will be adequate to support the
appropriations adopted by the county fiscal body for the succeeding
calendar year. The controller's determination must take into
consideration the need to maintain adequate reserves for the city and
county.
(j) If, in the controller's judgment, the anticipated revenues are
adequate to support the appropriation adopted by the county fiscal
body, the controller shall approve the proposed allotment schedule as
submitted by an office, department, or agency.
(k) If, in the controller's judgment, the anticipated revenues are not
adequate to support the appropriation adopted by the county fiscal
body, the controller shall revise the proposed allotment schedule as
submitted by an office, department, or agency to reflect anticipated
revenues.
(l) If, after the controller approves the allotment schedule under
subsection (j), the controller determines during the calendar year that
the anticipated revenues are not adequate to support the appropriation
adopted by the county fiscal body, the controller may revise the
proposed allotment schedules as submitted by an office, department,
or agency to reflect anticipated revenues.
(m) If, after the controller revises the proposed allotment schedule
under subsection (k), the controller determines during the calendar
year that the anticipated revenues are adequate to support the
appropriation adopted by the county fiscal body, the controller shall
revise the proposed allotment schedules up to one hundred percent
(100%) of the amount of the appropriation adopted by the county
fiscal body for an office, department, or agency.
(n) The controller shall notify every office, department, or agency
of the allotments:
(1) at least five (5) days before the beginning of each allotment
period; and
(2) not more than five (5) days after the beginning of a revised
allotment period under subsection (k) or (l).
The controller shall promptly transmit records of all allotments and
modifications to the county auditor and the county fiscal body. If the
controller proposes to reduce the allotment schedule in excess of five
percent (5%) of the total amount of the appropriation adopted by the
county fiscal body, the controller shall submit a fiscal justification to
the county fiscal body before the beginning of the revised allotment
period.
As added by P.L.266-2013, SEC.10.
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