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(A) The LOIT Public Safety Fund for the city, is hereby established, into which all funds received by the city as a result of the Adams County, Indiana, Local Option Income Tax (LOIT) for public safety shall be transferred.
(B) Said LOIT Public Safety Fund is subject to the same appropriation process as all other funds receiving tax money. Prior to making an appropriation from the LOIT Public Safety Fund, the Common Council shall make a finding that the proposed use of the LOIT Public Safety Fund is consistent with the intent of the fund for the purposes of public safety as defined in IC 6-3.5-1.1-25, as amended.
(C) In any fiscal year, the city may transfer in accord with any statutory requirements for said LOIT Fund.
(Ord. 666, passed 7-27-15)
(A) The need now exists for the establishment of a LOIT Special Distribution Fund pursuant to Senate Enrolled Act 67, and for any other funding source not specifically prohibited by law.
(B) The expenditures from said fund are restricted to allowable purposes pursuant to I.C. 6-3.6-9-17(h)(l)(A) as follows:
(1) Engineering, land acquisition, construction, resurfacing, maintenance, restoration, or rehabilitation of both local and arterial road and street systems;
(2) The payment of principal and interest on bonds sold primarily to finance road, street or thoroughfare projects;
(3) Any local costs required to undertake a recreational or reservoir road project under I.C. 8-23-5;
(4) The purchase, rental, or repair of highway equipment;
(5) Providing a match for a grant from the local road and bridge matching grant fund under I.C. 8-23-30; or
(6) Capital projects for aviation related property or facilities, including capital projects of a board of aviation commissioners established under I.C. 8-22-2 or an airport authority established under I.C. 8-23-3-1.
(C) The fund shall be subject to the same appropriation process as other municipal funds.
(Ord. 673, passed 5-23-16)
The city adopts as policy the internal control as set forth by the Indiana State Board of Accounts Uniform Internal Control Standards for Indiana Political Subdivisions Manual as expressly written and published by the Indiana State Board of Accounts in September of 2015, and as amended from time to time. In order to implement these standards, the Clerk-Treasurer shall certify in writing that personnel as defined in statute have received the required training. All officers, elected officials and employees are required to comply with the policy. Employees who fail to comply with this policy are subject to discipline, including but not limited to, termination of their employment.
(Ord. 676, passed 6-13-16)
(A) The Local Road and Bridge Matching Grant Fund for the City of Berne is hereby established, all in accordance with the directives of the Indiana State Board of Accounts.
(B) Any money that the city is authorized to use and designates for a local street, road or bridge project as the local match for the Community Crossings Grant, or other similar grants, as well as money received as a special local income tax distribution and money in the Rainy Day Fund that are to be designated as the local match for such grants, shall be transferred into said separate Local Road and Bridge Matching Grant Fund.
(Ord. 703, passed 2-26-18)
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