June 5, 2009 1 2008 Budget Workshop Charlie Pride State Board of Accounts [email protected] 1-317-232-2521
Jan 01, 2016
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 36-12-3-16 Accounting 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 [email protected] 1-317-232-2521
Todd Austin State Board of
Accounts [email protected] 1-317-232-2521