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2008 Budget Workshop

This article highlights eight new laws passed in Indiana that impact various areas of public services, including injured volunteer firefighters, publication of notices, library services, county income tax distributions, surety bond requirements, electronic filing of annual reports, public works law and purchases, charity gaming, and public pensions.

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2008 Budget Workshop

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  1. 2008 Budget Workshop Charlie Pride State Board of Accounts cpride@sboa.in.gov 1-317-232-2521 June 5, 2009

  2. Injured Volunteer Firefighters • House Bill No. 1205 • Injured volunteer firefighters. Provides that the state, a political subdivision, or a private employer may not discipline an employee who is a member of a volunteer fire department and who is injured or absent from work because of an injury that occurs while the employee is engaged in emergency firefighting or emergency response activities. • Requires an employer to administer the absence in a manner consistent with the Federal Family and Medical Leave Act. June 5, 2009

  3. Publication of Notices • House Bill Act No. 1230 • Requires a notice published in a newspaper to also be posted on the newspaper's Internet web site, if the newspaper maintains an Internet web site. Prohibits a newspaper from charging a fee for posting of the Internet notice. • SBoA developing standard form for posting ad • Requires all political subdivisions with a budget of at least $300,000 and the power to levy a tax to publish an annual report (if not required under any other statute to publish an annual report). • IC 5-3-1-2 Posting instead of publication • IC 5-3-1-4 Notices in multiple counties and supplementary notices June 5, 2009

  4. Library Services authorities; library cards • House Bill 1372 • Allows a library services authority to merge with another authority or a nonprofit corporation, or both, to create a nonprofit corporation. • Provides for a free or reduced fee library card for a student who is not a resident of a library district but is enrolled in a nonpublic school located at least in part in the library district. (Current law allows a free or reduced fee library card for a student who is not a resident of a library district only if the student is enrolled in public school corporation located at least in part in the library district.) • Nonpublic school includes homeschool June 5, 2009

  5. County Income Tax Distributions • House Bill 1432 • Requires the county auditor to distribute local income tax revenue to other taxing units not later than ten working days after the county treasurer receives the distribution from the state. • CAGIT June 5, 2009

  6. Increases the required surety bond for certain officials • House Bill 1514 • the state board of accounts may require a higher surety bond for officials who have engaged in malfeasance, misfeasance, or nonfeasance that resulted in the misappropriation of, diversion of, or inability to account for public funds. • IC 5-4-1-18 • Does not apply to libraries June 5, 2009

  7. File Annual Reports Electronically • IC 5-11-1-2 Prohibition is gone and SBoA can require an electronic submission of annual report • IC 5-11-1-4 File annual report June 5, 2009

  8. Public Works Law and Purchases Less Than $150,00 • Public Works Law and Small Purchases now have same thresholds • Effective July 1, 2009 • Quotes required for projects between $50,000 and $150,000. • No requirements for under $50,000. • Subject to local policy requirements June 5, 2009

  9. Charity Gaming • Senate Bill 414 • Provides that a charity gaming patron is not required to submit and a qualified organization is not required to obtain certain information unless the patron wins at least $250 on a pull tab, punchboard, or tip board game or the qualified organization is required to report the patron's winnings to the Internal Revenue Service for federal income tax purposes. June 5, 2009

  10. SB 536 PERF Annuity Savings Account • Allows the PERF and TRF boards to establish by rule due dates for employer contributions and reports. Requires employers to submit contributions and reports to PERF and TRF electronically after December 31, 2009, unless the employer obtains a waiver of the requirement for a period not to exceed two years. June 5, 2009

  11. HB1498 Public Pensions (PERF) • Reduces from 15 to ten the number of years of creditable service that an active member of the public employees' retirement fund must earn for a surviving spouse or surviving dependent to receive a survivor benefit. Makes the change retroactive to January 1, 2007. June 5, 2009

  12. HB 1546 PERF and TRF administrative matters; PERF 13th check. • Requires the public employees' retirement fund (PERF) and TRF to adopt a policy to require direct deposit or another approved method as the preferred way for a member or beneficiary to receive benefits. Allows the PERF or TRF board (or a board designee) to waive the direct deposit requirement in certain circumstances. • Provides that a PERF or TRF member's application for retirement benefits is void, if, on or before the date the member files the application, the member has an agreement with a covered employer to become reemployed in a covered position. • Provides for a thirteenth check for members, survivors, and beneficiaries of PERF. June 5, 2009

  13. Minimum Wage in Indiana • Indiana’s Minimum Wage, applies to small employers that are not covered by the federal Fair Labor Standards Act, and goes to $7.25 per hour effective July 24, 2009. Consult • Poster available at http://www.in.gov/dol/files/Minimum_Wage_Poster_2008.pdf June 5, 2009

  14. HEA 1033 Renewable energy and energy savings contracts • Maximum term of a guaranteed energy cost savings contract or utility efficiency program is 20 years. (Current law provides for maximum terms of 10 and 15 years, respectively.) • Amends the statute governing local public works projects to provide that a political subdivision or its agencies may: (1) participate in a utility efficiency program; (2) enter into a guaranteed savings contract; and (3) enter into a design-build contract instead of awarding a public works contract. June 5, 2009

  15. Accounting and Uniform Compliance Guidelines Manual for Libraries June 5, 2009

  16. Loans Between FundsIC 36-12-3-8-4Accounting Manual reference 2-15 through 2-18 • Additional Appropriations • If annual budget not approved, cannot get additional appropriation • Appropriation Transfers • Resolution to authorize transfer and pay back at end of year • Anticipation Loans • Tax anticipation – 5 years to pay back • Advance tax draws • Payback at year end June 5, 2009

  17. Promotion of Library ProgramsIC 36-12-3-16Accounting Manual reference 3-27 • Library board may adopt a resolution allowing money to be disbursed under this section for lawful library purposes, including advertising and promoting the programs and services of the library. June 5, 2009

  18. Refunds and Reimbursements • Handling Insurance Refunds • Appropriation Rules • Fiscal officer, treasurer, can increase appropriation by amount of check within 12 months • Disaster Relief Money • Grant Money • IC 6-1.1-18-7.5 • State Technology Grant Fund • Resolution to Establish Fund June 5, 2009

  19. Rainy Day FundReference 3-3 • Fund is established by resolution. • Should state the purposes and sources of funding for the fund • May not transfer more than ten percent (10%) of the library’s total annual budget for that fiscal year. • IC 36-1-8-5Funds raised by general or special tax levy; disposition of unused balance; transfers to local rainy day fund • Has to be appropriated June 5, 2009

  20. LAR Update and Questions • ANNUAL LIBRARY REPORTSPublic libraries are required to file an annual financial report with the State Board of Accounts pursuant to IC5-11-1-4 not later than sixty (60) days after the end of each year. In addition, public libraries are required to file Form 100R, Report of Names, Addresses, Duties and Compensation of Public Employees, in accordance with IC 5-11-13-1 during the month of January. June 5, 2009

  21. Internet Auctions and IOThttp://www.in.gov/iot/2379.htm • Pursuant to IC 5-22-22-4.5, IOT is required to approve the use of Internet auction sites for the sale of "personal property" by a "governmental body" in Indiana. (For a list of property exempt from this requirement, see IC 5-22-22-1. Other laws may apply. Consult counsel if necessary.) June 5, 2009

  22. Credits • Charlie Pride • State Board of Accounts • cpride@sboa.in.gov • 1-317-232-2521 • Todd Austin • State Board of Accounts • taustin@sboa.in.gov • 1-317-232-2521 June 5, 2009

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