CHAPTER 32: FINANCE AND REVENUE
Section
Budget
   32.01   Preparation of budget estimates
   32.02   Tax rate; annual appropriations
   32.03   Revising appropriations
Financial Administration
   32.20   Issue and sale of bonds
   32.21   Appropriation required for disbursements
   32.22   Issue of warrants
   32.23   Approval of claims
   32.24   Fee for checks drawn upon insufficient funds
   32.25   Fee for use of park and recreation facilities and structures
   32.26   Town ambulance fees for emergency medical services
   32.27   Bad debt policy
   32.28   Electronic fund management methods
   32.29   Payment methods permitted by applicable provisions of IC 36-1-8-11 for customer utility payments owed the town
   32.29A   Irregular variances, losses and shortages; thefts
Funds
   32.30   General fund
   32.31   Motor vehicle highway fund
   32.32   Cumulative capital improvement fund
   32.33   Indiana gross income tax fund
   32.34   Social Security fund
   32.35   Petty cash fund
   32.36   Recreation fund
   32.37   Police pension fund
   32.38   Civil defense fund
   32.39   Sewer tap-on fee fund
   32.40   Crime control fund
   32.41   Sewer utility fund
   32.42   Revenue sharing fund
   32.43   Road and street fund
   32.44   Street cut deposit fund
   32.45   Unsafe building fund
   32.46   Cumulative park and recreation building fund
   32.47   Special nonreverting gift, donation, and subsidy fund
   32.48   Park and Recreation Department special nonreverting operating fund
   32.49   Cedar Lake Economic Development Commission Nonreverting Fund
   32.50   Vehicle inspection fee assessment
   32.51   Nonreverting gift, donation and subsidy ambulance fund
   32.52   Special nonreverting gift, donation and subsidies fund for the general fund
   32.53   Petty cash funds for departments
   32.54   Cumulative Capital Development (CCD) Fund
   32.55   Tourism-Related Economic Development Fund
   32.56   Special Nonreverting Park Operating Fund
   32.57   Solid Waste Disposal/Recycling Operating Fund
   32.58   Sewage Works Bond Anticipation Note Account/Fund
   32.59   Stormwater Drainage Utility Fund
   32.60   Sewer Construction Fund
   32.61   Town Hall Remodeling Fund
   32.62   Casino Gaming Revenue Fund
   32.63   Special Emergency Medical Services Non-Reverting Equipment Fund
   32.64   Wastewater Treatment Plant (WWTP) and Sewage Works Capital Improvement Special Fund
   32.65   Asset Forfeiture Account; Investigative Fund
   32.66   Metropolitan Police Grant Fund
   32.67   Garbage/Solid Waste Disposal Fund
   32.68   Non-Reverting Abandoned Vehicle Fund
   32.69   Net Wage Clearing Fund
   32.70   Special Town Professional Planning/Consulting Services Non-Reverting Fund
   32.71   Major Moves Construction Fund
   32.72   Rainy Day Fund
   32.73   Special Non-Reverting Employee Health Insurance Fund
   32.74   Special Monastery Woods Clubhouse Non-Reverting Fund
   32.75   Special Asset Seizure Non-Reverting Fund
   32.76   Police Department School Drug Resiliency/Drug Education Program Special Revenue Non-Reverting Fund
   32.77   Police Department Equipment Special Revenue Non-Reverting Fund
   32.78   County Economic Development Income Tax (CEDIT) Special Revenue Non-Reverting Fund
   32.79   Adjusted Gross Income Tax Special Revenue Non-Reverting Fund
   32.79A   Cedar Lake Ecosystem Restoration Project Special Revenue Non-Reverting Fund
   32.79B   Local Option Income Tax (LOIT) Y2016 Special Distribution Fund
   32.79C   Community Crossings Grant Fund
   32.79D   Rose Garden Estates PUD Project Infrastructure Improvement Contribution (IIC) Special Revenue Non-Reverting Fund
   32.79E   ARPA Local Fiscal Recovery Grant Fund
   32.79F   Municipal Fire Department Equipment Special Revenue Non- reverting Fund
   32.79G   Y2023 Water Improvement Project Special Revenue Non- reverting Fund
Fixed Asset Capitalization Policy
   32.80   Definitions
   32.81   Specific capitalization provisions
   32.82   Land
   32.83   Machinery and equipment
   32.84   Buildings
   32.85   Improvements other than buildings
   32.86   Recording and accounting
   32.87   Safeguarding of assets
Purchasing
   32.90   Purchasing Agent
   32.91   Purchases in excess of $75,000
   32.92   Purchases in excess of $25,000, but less than $75,000
   32.93   Purchases less than $25,000
   32.94   Special purchases
   32.95   Protection of offers and status of documents as public records
   32.96   Discussions with offerors
   32.97   Evidence of financial responsibility
   32.98   Modification and termination of contracts
   32.99   Electronic reverse auction procedures
Responsible Bidders Regulations
   32.110 Establishment
   32.111 Pre-bid submission requirements for contractors
   32.112 Post-bid submission requirements for subcontractors
   32.113 Validity of pre-qualification designation
   32.114 Incomplete pre-bid submissions by contractors
   32.115 Responsive and responsible bidder determination
   32.116 Certified payroll
   32.117 Public records
   32.118 Penalties for false, deceptive or fraudulent statements/information
Cross-reference:
   Stormwater Fund, see § 53.08