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
BUDGET
Before the publication of notice of budget estimates required by IC 6-1.1-17-3, the town shall formulate a budget estimate for the ensuing budget year in the following manner, unless it provides by ordinance for a different manner:
(A) Each department head shall prepare for his department an estimate of the amount of money required for the ensuing budget year, stating in detail each category and item of expenditure he anticipates.
(B) The Clerk-Treasurer shall prepare an itemized estimate of revenues available for the ensuing budget year, and shall prepare an itemized estimate of expenditures for other purposes above the money proposed to be used by the departments.
(C) The Town Manager shall meet with the department heads and the Clerk-Treasurer to review and revise their various estimates.
(D) After the Town Manager’s review and revision, the Clerk- Treasurer shall prepare for the President of the Town Council a report of the estimated department budgets, miscellaneous expenses, and revenues necessary or available to finance the estimates.
(IC 36-5-3-3) (Ord. 404, passed 4-17-85)
The Clerk-Treasurer shall present the report of budget estimates to the Town Council under IC 6-1.1-17-1 through 6-1.1-17-19. After reviewing the report, the Town Council shall prepare an ordinance fixing the rate of taxation for the ensuing budget year and an ordinance making appropriations for the estimated department budgets and other town purposes during the ensuing budget year. The Town Council, in the appropriation ordinance, may change any estimated item from the figure submitted in the report of the Clerk-Treasurer. The Town Council shall promptly act on the appropriation ordinance.
(IC 36-5-3-4)
After the passage of the appropriation ordinance, the Town Council may make further or additional appropriations by ordinance, unless their result is to increase the tax levy set under IC 6-1.1-17-1 through 6-1.1-17-19. The Town Council may, by ordinance, decrease any appropriation set by ordinance.
(IC 36-5-3-5)
FINANCIAL ADMINISTRATION
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