Budgets and Budgetary Accounting
Annual budgets are adopted on the cash basis which is not consistent with accounting principles generally accepted in the United States. All annual appropriations lapse at fiscal year-end.
On or before August 31, the County auditor submits to the County council a proposed operating budget for the year commencing the following January 1. Prior to adoption, the budget is advertised and public hearings are conducted by the County council to obtain taxpayer comments. In September of each year, the County council through the passage of an ordinance approves the budget for the next year. Copies of the budget ordinance and the advertisement for funds for which property taxes are levied or highway use taxes are received are sent to the Indiana Department of Local Government Finance. The budget becomes legally enacted after the County receives approval of the Indiana Department of Local Government Finance.
Indiana law restricts the County's maximum tax levy, with certain adjustments and exceptions. If the advertised budget, for funds for which property taxes are levied or for which highway use taxes are received, exceeds the spending and tax limits of the state control laws, an excess levy may be granted by the Indiana Department of Local Government Finance.
The legal level of budgetary control is by object or department within the fund for the General fund and by object within the fund for all other budgeted funds. The County's management cannot transfer budgeted appropriations between object classifications of a budget without approval of the County Council. Any revisions to the appropriations for any fund or any department of the General fund must be approved by the County Council and, in some instances, by the Indiana Department of Local Government Finance.
Formal budgetary integration is required by state statute and is employed as a management control device. An annual budget was legally adopted for the following funds:
Major Funds
General
Special Revenue Funds
2015 Reassessment, County Wheel Tax, Convention and Visitors Bureau, Highway, Local Road and Street, Health, Emergency Telephone System, County Fair, Health Maintenance, Local Health Trust, Adult Probation User Fees, Supplemental Public Defender, Recorder Perpetuation, Clerk Perpetuation, Pre Trial Diversion, Ineligible Standard Deduction, Emergency Planning Right to Know, Recorder Co ID Security Protection, GAL CASA, Elected Officials Training, CASA Building Capacity Grant, Local Public Health Services, Family Recovery Court Grant, Gal/Casa J-Cat Pilot Program, Community Corrections Doc Grant, Community Transition Program, Community Correction User Fees, Jury Fees, Surveyor Perpetuation, LOIT Public Safety, GAL/CASA VOCA Grant, High Tech Crime Unit, Community Corrections CRRP DOC Grant, Community Corrections Vet Court DOC Grant, Community Corrections Drug Court User's Fees, Community Corrections Vet Court User's Fees, Plat Room Maintenance
Capital Project Funds
Cumulative Bridge