Special Districts

Prescribed Form

Taxes

General Information

Local Policies

Deposits and Investments

Procedures for Purchasing Investments

Procedure for Posting Records at the Time Investments are Purchased or Sold

PRESCRIBED FORMS

Audited entities must use the forms prescribed by the Indiana State Board of Accounts (SBOA). [IC 5-11-1-21]. The SBOA will permit the use of an alternative paper form or electronic equivalent if the form contains all information set forth in the SBOA prescribed form and otherwise complies with all statutory requirements. Audited entities must continue to use state-prescribed forms and comply with all other form requirements, such as prenumbered and duplicate cash receipts. In addition, audited entities must comply with all applicable record retention requirements, including the Indiana Archives and Records Administration (IARA) record retention policies and schedules.

TAXES

A. Federal Income Tax

Most audited entities are exempt from federal income taxes under the Internal Revenue Code. [26 U.S.C. § 115].

B. Federal Excise Tax

Most audited entities are exempt from and must not pay any federal excise tax. Claims and invoices must be carefully audited to see that no federal excise taxes are included and paid. Disbursing officers must require that invoices show separately the gross price, the amount of excise tax, and the final price to the unit. [26 U.S.C. § 4001 et seq.].

If an audited entity erroneously pays the excise tax, it has three (3) years from the date the tax was paid to the federal government in which to file for a refund. To obtain a refund, the audited entity must submit to the seller an exemption certificate for each item on which excise tax was paid along with receipts or documentary evidence that the exemption had not been claimed. The Internal Revenue Service will provide forms on which the original taxpayer may claim reimbursement.

Any questions concerning federal excise tax should be directed to the Internal Revenue Service.

C. Sales Tax

Government funds are exempt from the payment of sales taxes on qualifying purchases. [IC 6-2.5-5-16]. Audited entities should reference Internal Revenue Service and/or Indiana Department of Revenue (DOR) guidance to determine what are or are not qualifying purchases.

Audited entities must contact the DOR to obtain the exemption certificate. After obtaining the exemption certificate, it must be presented at the time a purchase is made. If sales tax is paid erroneously, a refund application may be obtained from DOR's Sales Tax Division.

Sales taxes erroneously paid on qualifying purchases by the audited entity may be the personal obligation of the responsible official or employee.

GENERAL INFORMATION

Laws Regulations, and Guidelines of State, Federal, and Local Agencies

Meals and/or Refreshments

LAWS REGULATIONS, AND GUIDELINES OF STATE, FEDERAL, AND LOCAL AGENCIES

Soil and Water Conservations Districts shall follow applicable laws, regulations, and guidelines of state, federal, and local agencies, including, but not limited to, policies as developed and adopted by the State Soil Conservation Board and the Operations Manual for Indiana Soil and Water Conservation Districts prepared by the Division of Soil Conservation, Indiana Department of Agriculture.

MEALS AND/OR REFRESHMENTS

1. Audited entities are precluded from providing meals and/or refreshments to employees, officials, and individuals who are not employed by the entity, unless authorized by statute or written policy.
2. Any reimbursement of meals and similar expenses to Soil and Water Conservation District employees and officials while in travel status must be made in accordance with the County's travel policy.

Laws, Regulations, and Guidelines of State, Federal, and Local Agencies

Salaries - Computing for Partial Pay Periods

Signature on Accounts Payable Vouchers and Warrants

Cash Change Fund

Petty Cash Fund

Federal Aid

Cancellation of Warrants - Old Outstanding Checks

Group Insurance

Appropriations - Transfer Between Major Budget Classifications

Appropriations - Insurance Claim Proceeds

Filing and Docketing Claims

Claims - Itemization

Collection of Delinquent Sewage Charges

Bonds - Registered

LAWS, REGULATIONS, AND GUIDELINES OF STATE FEDERAL, AND LOCAL AGENCIES

Special Districts shall follow applicable laws, regulations, and guidelines of state, federal, and local agencies. See Appendix of Statutory Citations for commonly referenced statutes relevant to each special district.

SALARIES - COMPUTING FOR PARTIAL PAY PERIODS

An employee on a specified salary, whose employment begins or terminates in the middle of a pay period, must be paid only for that part of the period that he has worked.

SIGNATURE ON ACCOUNTS PAYABLE VOUCHERS AND WARRANTS

1. The decision as to whether or not the number of items to be signed justifies the use of a rubber stamp or other device for affixing a signature must be made by each public official responsible for signing accounts payable vouchers, warrants, and other official documents.
2. A rubber stamp or other signing device shall be used only under the personal direction of the public official and must be properly safeguarded when not in use because each official is responsible for their signature.

CASH CHANGE FUND

A. The establishment of a cash change fund is recommended for each audited entity collecting licenses, fees, utility service charges or any other cash revenues. The authority for such fund is IC 36-1-8-2. The fiscal body of the audited entity must authorize the establishment of the cash change fund.

B. An accounts payable voucher must be filed by the officer or employee who is charged with the duty of collecting the cash revenues for the amount deemed necessary for presentation to the proper The amount of the fund must be established by the fiscal body. The accounts payable voucher shall contain a statement regarding the necessity for such fund together with the statutory reference authorizing its establishment.

C. Upon approval of the accounts payable voucher by the proper board, the fiscal officer would draw a warrant on the operating fund of the audited entity (without appropriation, if applicable).

D. The warrant is to be converted to cash and retained by the officer or employee in whose favor it is drawn, who shall be held individually responsible for the custody and safekeeping of such cash.

E. The entire cash change fund is to be returned to the fund from which it was advanced if and when it is no longer needed and must be returned at the conclusion of each term served by the person drawing same.

PETTY CASH FUND

Pursuant to IC 36-1-8-3, the fiscal body of an audited entity may establish a petty cash fund for the purpose of paying small or emergency items of operating expense. A receipt shall be taken for each and every expenditure from such fund and an accounts payable voucher shall be filed by the custodian of the fund, to reimburse such fund for expenditures so made. No reimbursement shall be made unless there are attached to the accounts payable voucher receipts totaling the amount so claimed. Such reimbursement shall be approved, allowed, and paid in the same manner as other accounts payable vouchers. The amount of the fund shall be established by the fiscal body of the audited entity.

FEDERAL AID

IC 5-19-1 authorizes an audited entity of the state to cooperate with the federal government in any manner necessary not prohibited by law for the purpose of accepting federal aid.

CANCELLATION OF WARRANTS - OLD OUTSTANDING CHECKS

Pursuant to IC 5-11-10.5, all checks outstanding and unpaid for a period of two years as of December 31 of each year shall be declared void.

Not later than March 1 of each year, the treasurer of each audited entity shall prepare or cause to be prepared a list in duplicate of all checks outstanding for two or more years as of December 31 last preceding. The original copy shall be filed with the board of finance of the audited entity and the duplicate copy maintained by the disbursing officer of the audited entity. The treasurer shall enter the amounts listed as a receipt to the fund or funds upon which they were originally drawn and remove the checks from the list of outstanding checks.

GROUP INSURANCE

1. Pursuant to IC 5-10-8, an audited entity may contract for group insurance in relation to its employees, pay part of the cost of such insurance, and provide for withholding from participating employees. Retirement annuities and pensions are not included within the definition of "insurance" as used in the law. Qualified retired employees may be included in the group insurance.
2. Employee is defined as "an elected or appointed officer or official, or a full-time employee; for a local unit public employer, a full-time or part-time employee or a person who provides personal services to the unit under contract during the contract period; whose services have continued without interruption at least thirty (30) days." [IC 5-10-8-1].
3. A public employer may provide programs of group insurance for its employees and retired employees through either or both of the following methods:

1. 1. By purchasing policies of group
   2. By establishing self-insurance programs. The establishment of a self-insurance program is subject to the approval of the audited entity's fiscal body. [IC 5-10-8-2.6].

APPROPRIATIONS - TRANSFER BETWEEN MAJOR BUDGET CLASSIFICATIONS

1. The fiscal officer of an audited entity may allocate funds received from a person under the following conditions:
   1. The funds are received to compensate for damage to property belonging to the audited entity; and
   2. The funds are appropriated specifically for the purpose of repairing or replacing the damaged property.
2. The funds must be spent on repairing or replacing the property within twelve months of receipt. [IC 6-1.1-18-7].
3. When appropriations are made for insurance claim proceeds, advertising and approval by the Department of Local Government Finance is not required. The amount appropriated is added to the current appropriation account from which the expense will be paid.

APPROPRIATIONS - INSURANCE CLAIM PROCEEDS

1. The fiscal officer of an audited entity may allocate funds received from a person under the following conditions:
   1. The funds are received to compensate for damage to property belonging to the audited entity; and
   2. The funds are appropriated specifically for the purpose of repairing or replacing the damaged property.
2. The funds must be spent on repairing or replacing the property within twelve months of receipt. [IC 6-1.1-18-7].
3. When appropriations are made for insurance claim proceeds, advertising and approval by the Department of Local Government Finance is not required. The amount appropriated is added to the current appropriation account from which the expense will be paid.

FILING AND DOCKETING CLAIMS

Indiana Code 5-11-10 contains the requirements for the filing and docketing of claims. Certain special districts may have other statutory provisions for the payment of claims which are in addition to IC 5-11-10.

CLAIMS - ITEMIZATION

To be properly itemized, a claim must show the kind of service provided, where performed, date service rendered, by whom, and the rate and measurement (e.g., rate per hour and number of hours, or price per foot and number of feet).

COLLECTION OF DELIQUENT SEWAGE CHARGES

A. Districts are required to follow the process found in IC 36-9-23-31, 32, and 33 with respect to the collection of delinquent sewage accounts.

B. Proper entries for recording bad debt expense must be

C. An individual consumer's ledger will be credited for the amount written off as a bad debt. The amounts written off must be noted in the governing board's minutes. This also applies to bad debts of a water, electric, or gas utility.

BONDS - REGISTERED

1. IC 5-1-15 authorizes audited entities to issue "bonds, notes, evidences of indebtedness, or other written obligations" in fully registered or book entry form.
2. The audited entity may engage any bank or trust company to serve as a paying agent, registrar, co-registrar, or depository institution. The selected bank or trust company is not required to be a depository bank under IC 5-13, nor must it be located within the state of Indiana.
3. The following instructions must be followed:

1. 1. If a bank, trust company, or other financial institution has been employed as a paying agent or registrar, a properly certified listing of bondholders from the paying agent or registrar along with a signed claim shall serve as mailing list for the fiscal officer. [IC 5-11-10.1]. There is no requirement for each individual bondholder to file a claim.
   2. The mailing of the funds for bonds and coupons coming due must be mailed in such a manner to ensure receipt by the bondholder by the due date specified.
   3. There shall be no unpaid outstanding matured bonds or coupons.
   4. Consult your attorney as necessary.

Accounting Forms

Description and Use of Ledger Forms

Receipt - Form 352

Checks - Forms 353, 356, and 357

Claim Forms - Numbers 99, 101, and 354

Purchase Order - Form 98

Prepayment Purchase Order - Form 98P

Employee's Service Record - Form 99A

Employee's Earnings Record - Form 99B

Monthly Financial Statement, Depository Statement, and Cash Reconcilement - Form 360

Report of Collections - Form 362

General Bid for Public Work - Form 96

Inventory Sheet - Form 315A

Register of Investments - Form 350

Register of Insurance - Form 351

Accounts Payable Voucher Register - General Form Number 364

ACCOUNTING FORMS

The following forms are the most commonly used forms for Special Districts:

Form Number                            Description

1. If a water or wastewater utility is established, the following forms are also prescribed:

Utility Form Number                 Title

DESCRIPTION AND USE OF LEDGER FORMS

1. Fund and Appropriation Ledgers - The basic accounting ledgers required to be kept consist of the following two forms:
   1. Form Number 358 - Ledger of Receipts, Disbursements, and
   2. Form Number 359 - Ledger of Appropriations, Encumbrances, Disbursements, and Balances.

The term "fund" means the General Fund, Cumulative Improvement Fund, Cumulative Maintenance Fund, Construction Fund, Bond and Interest Fund, or such other fund required to be separately accounted for in the records.

The term is also associated with the word "cash" because the balance in any such fund represents the cash balance available for expenditure.

The term "appropriation" represents only the authority to spend money for the purpose for which appropriated. It does not represent "cash" because that term is associated only with the particular "fund" from which the appropriation (or authority to spend) is made.

B. Opening Ledgers - At the beginning of the year, the following ledger sheets should be set up for each fund carried in the records of the district:

1. 1. A ledger sheet on Form 358 to account for "cash" receipts, disbursements, and balances.
   2. A ledger sheet on Form 359 for each appropriation, or major budget classification, as shown by the Resolution of Appropriations.
   3. A ledger sheet on Form 359 for each detail expenditure account listed in the Budget Estimate.

The ledger sheets should be arranged so that the fund (cash) ledger sheet under 1 appears first; followed by the appropriation for each major budget classification sheet under 2; and, immediately following each major budget classification, the detail expenditure account sheets under 3. This procedure should be followed for each fund, with the ledger sheets for each fund being separated by divider sheets for ease in posting the accounts.

C. Posting Ledgers - The cash balance in each fund at the close of the prior year will be brought forward on January 1 and entered in the "balance" column of Form 358. At the same time, the appropriations appearing in the Resolution of Appropriations shall be entered in the "appropriation" column of the applicable ledger sheets controlling the expenditures for each major budget classification. All entries in the ledger should be made in permanent ink.

D. Receipts - The posting media for receipts will be the copies of receipts issued on Form The date, receipt number, source, and amount shall be entered on the applicable fund ledger sheet (Form 358) and the "balance" columns increased accordingly. Consecutively numbered receipts for the same date and from the same source may be group posted.

E. Disbursements - The posting media for disbursements will be the carbon copies of checks issued, which should show the account number and fund on which drawn. Disbursements will be posted to both the applicable appropriation ledger sheet (Form 359) controlling the major budget classification and to the detail expenditure accounts (Form 359) under each such classification. Consecutively numbered checks bearing the same date and issued for the same purpose may be group posted. After posting disbursements at least at the close of each month, the appropriation control accounts (major budget classifications) shall be totaled, proved, and the appropriation balance extended to the "balance" column. The detail expenditure accounts will contain entries only in the columns provided for:

1. 1. date,
   2. warrant number, and
   3. amount disbursed

F. Purchase Orders - Where a purchase order is issued, the applicable appropriation (major budget classification) should be encumbered by posting in the columns provided for that purpose on Form 359. When the purchase order is paid and at the same time as posting the check issued in payment, the amount for which the order was issued shall be entered in the column headed "paid" and the "balance" of unpaid orders reduced At the same time a check mark (√) should be entered in the column provided for that purpose opposite the date and purchase order number when originally issued. The columns for "purchase orders" are only to provide a memorandum record of obligations incurred and not yet paid to ensure that appropriations are not overdrawn. To determine the balance available for expenditure, the balance of unpaid purchase orders shall be deducted from the "appropriation balance."

G. Payroll Deductions

1. 1. In posting payrolls, the "gross" amounts of the payroll checks should be posted to the applicable appropriations and expenditure accounts and the "net" amounts posted to the fund account. At the end of the payroll writing, or at the close of each month, checks should then be written for the amounts of such deductions (for transfer to the applicable payroll deduction "fund" or for payment to the proper agency) which latter checks will be posted only to the fund In this manner, the appropriations are immediately charged with the actual total of the payroll, with the fund account being charged only with the amounts for which the checks were written. When the checks written to cover the deductions are posted to the fund account, the totals posted to all accounts will then agree.
   2. The check or checks written to transfer payroll deductions should be receipted to the applicable fund or funds by the issuance of an official receipt, Form 352, and the checks deposited in the depository in the same manner as other receipts.
   3. When the checks are issued to remit payroll deductions to the proper agencies, under the foregoing procedure, the checks are then posted to the applicable payroll deduction funds. The district's share of social security, however, must be paid from the applicable fund and appropriation accounts and not charged to the Social Security deductions withheld from employees.

H. Proof of Posting - At the close of each month, the ledgers should be footed by entering totals in the applicable columns of receipts and disbursements, as well as in the columns reserved for purchase orders, and the ledger accounts proved as follows:

1. 1. Add duplicate copies of receipts issued (Form 352) and verify with total of receipts posted to the fund accounts.
   2. Add duplicate copies of checks issued and verify with total of disbursements posted to the fund accounts.
   3. Add totals of disbursements posted to appropriation ledger sheets (major budget classifications) and verify with total disbursements posted to fund
   4. Add total of disbursements posted to detail expenditure accounts under each major budget classification and verify with the total disbursements posted to the account of each major budget account.
   5. Extend and prove the balance in each fund and appropriation

RECEIPT - FORM 352

This form consists of an original and a duplicate, prenumbered by the printer, five to a page, the original perforated, and the duplicate punched for posting binding. A receipt is to be issued for each cash collection. The duplicate serves as a posting medium to the Ledger of Receipts, Disbursements, and Balances, Form 358.

CHECKS - FORMS 353, 356, AND 357

1. Form 353 is designed to be used for payment of expenses other than payrolls. It consists of an original and duplicate.
2. Form 357 is designed to be used for It consists of an original and 2 duplicates to provide an employee's earnings statement.
3. Form 356 is designed to serve a dual purpose in that it may be used for payment of both payrolls and other expenses. Where Form 356 is used, Forms 353 and 357 will not be Form 356 consists of an original and duplicate.

CLAIM FORMS - NUMBERS 99, 101,AND 354

1. Form 99, Payroll Schedule and Voucher, shall be used for salaries and wages; Form 101 for mileage; and Form 354 for other expenses.
2. All claims or accounts payable vouchers must be itemized and allowed by a majority of the members of the board before payment by the fiscal officer. Payment of invoices not supported by a duly certified claim or accounts payable voucher is not permissible. Also, claims and accounts payable vouchers are not required to support the following:

1. 1. Payments due state or federal agencies for withholdings, social security contributions,etc., which are statutory payments supported by reports to such agencies.
   2. Bonds, notes, and other indebtedness, including the interest thereon, upon payment under the term of the written obligation.

C. After payment, the check numbers are to be entered in the space provided on the claims or accounts payable vouchers, and the claims filed numerically for future reference and audit.

PURCHASE ORDER - FORM 98

Effective use of a purchase order requires that it be issued at the time of order. It is acceptable to confirm an emergency purchase by issuance of a purchase order, but no useful purpose is served by issuance of a purchase order at the time a claim is submitted for payment since one of the purposes of the Purchase Order is to provide a medium for entry of an encumbrance against an appropriation. When a claim or accounts payable voucher is in position for payment, posting of an encumbrance at the time is of no consequence and any other purpose served by a purchase order has been fulfilled, except for an acknowledgment of the receipt of materials which can be endorsed on the claim or accounts payable voucher itself.

PREPAYMENT PURCHASE ORDER - FORM 98P

This form provides a record for each payment made in advance of goods or services where such advance payments are authorized by the fiscal body. [IC 5-11-10-1.6(d)(4)]. The fiscal officer or their designee must track payments, create a prepayment invoice, and require insurance or a surety bond in the amount of the prepayment if the amount of the prepayment exceeds $150,000.00.

EMPLOYEE'S SERVICE RECORD - FORM 99A

This form provides a record for each employee of hours or days worked, sick leave, vacation, and days lost. The record provides the information for preparation of the Payroll Schedule and Voucher, Form 99.

EMPLOYEES' EARNING RECORD - FORM 99B

1. This form serves as a permanent record of compensation paid each employee and the authorized deductions from such pay.
2. A separate sheet is to be used for each employee for each Alphabetical arrangement in use of this form is recommended.
3. All compensation paid to an employee must be recorded on this form regardless of whether any deductions are Posting to this record is from the Payroll Schedule and Voucher, Form 99.
4. Quarterly and at the end of each calendar year, using information recorded on Form 99B, the disbursing officer is required to make necessary returns and payments of taxes withheld to the Internal Revenue Service and to the Indiana Department of Revenue on forms supplied by those agencies. This record will also provide information to support remittances of social security to the Public Employees' Retirement Fund.

MONTHLY FINANCIAL STATEMENT, DEPOSITORY STATEMENT, AND CASH RECONCILEMENT - FORM 360

This form consists of two sides and is designed to enable the treasurer to make an abstract statement of receipts, disbursements, and balances for all funds and a reconcilement of such balances with the depository balance. The front side is prepared from figures taken directly from the Ledger of Receipts, Disbursements, and Balances - Form 358. The reverse side provides a reconcilement of the record balances with the depository balance.

REPORT OF COLLECTIONS - FORM 362

This form is designed to be used by any officer or employee authorized to make collections for or on behalf of the district in reporting and turning over such collections to the financial clerk. Upon receipt of the collections, the financial clerk must in turn issue to such officer or employee an official receipt on Form 352.

GENERAL BID FOR PUBLIC WORK - FORM 96

This form is for use of bidders in submitting bids or proposals for construction or other public work.

INVENTORY SHEET - FORM 315A

This form is for use in taking an inventory of supplies, materials, and equipment. It may also be used as a perpetual inventory record of equipment and other property.

REGISTER OF INVESTMENTS - FORM 350

This form is designed to record investment transactions as they occur. A separate line should be used for recording each security, and a separate sheet should be used for each fund from which investments are made. Entries will be made chronologically as investments are purchased or as they mature or are sold.

REGISTER OF INSURANCE - FORM 351

This form is designed to provide a perpetual record of all insurance policies. The register is valuable in programming insurance coverages and in budgeting for payment of insurance premiums.

ACCOUNTS PAYABLE VOUCHER REGISTER - GENERAL FORM NUMBER 364

This form shall be prepared by, or filed with, the fiscal officer together with the supporting account payable vouchers and all such documents shall be carefully preserved by the disbursing officer as a part of the official records of the office. It will be optional with each fiscal officer and each governing board having jurisdiction over the allowance of accounts payable vouchers as to whether to sign each voucher or to sign only General Form Number 364, Accounts Payable Voucher Register. [IC 5-11-10-2(c)].

Below is a list of Indiana Codes related to specific Special Districts, along with references to key chapters and sections.

Conservancy Districts (IC 14-33)

IC 14-33-1-1         General purpose

IC 14-33-2            Establishment

IC 14-33-3            Boundaries

IC 14-33-4             Additions to Districts

IC 14-33-5-16        Compensation

IC 14-33-5-18        Employees; contracts and leases

IC 14-33-5-20        Duties of board

IC 14-33-5-20.5     Prior approval of expenses: review of claims

IC 14-33-5-21        Powers relating to sewage and liquid waste

IC 14-33-5-21.1     Campgrounds; rates for sewage service

IC 14-33-5-21.2     Campgrounds; sewage service rate disputes; utility regulatory commission

IC 14-33-6-5          Plan filed with court; hearing; notice

IC 14-33-6-12        Amendment of plans

IC 14-33-6-13        Powers and duties of the board

IC 14-33-7-1          Special benefit taxes

IC 14-33-7-3          Special benefit tax rate

IC 14-33-7-4          Property exempt from special benefit tax

IC 14-33-7-5          Additional revenue

IC 14-33-7-7          Costs of establishing district; loans and advances

IC 14-33-7-14         Note issuance

IC 14-33-9-1           District budget

IC 6-1.1-17-20        Review of proposed budget and levy of taxing unit (other than public libraries) without an elected governing body by city, town, or county fiscal body

IC 14-33-9-2          Operation and maintenance expenses

IC 14-33-9-5          Treatment of tax levy

IC 14-33-10-1         Assessment roll

IC 14-33-10-2         Publication of notice; payment

IC 14-33-10-4        Delinquent tax or assessment

IC 14-33-11-1        Purpose of bonds

IC 14-33-11-2        Total amount of bonds

IC 14-33-11-3         Method of issuance

IC 14-33-11-4         Payments of bonds

IC 14-33-11-5         Restrictions on issuance

IC 14-33-11-6          Negotiability, registration, advertisement, and sale

IC 14-33-11-7         Interest of directors; disclosure

IC 14-33-11-8          Notice of sale; right to remonstrate against or vote against bonds

IC 14-33-11-9         Denial of right to issue bonds

IC 14-33-11-10        Special benefits tax; statement processing charge

IC 14-33-14             Cumulative maintenance fund

IC 14-33-21             Cumulative improvement fund

IC 14-33-20             Water supply systems

IC 5-11-1-4 (a-b)     Annual report required for approval of budget, supplemental appropriations for issuance of debt

IC 5-11-13               Executive Officers' Annual Report to State Board of Accounts

IC 6-1.1-17-16.2      No approval of budget or supplemental appropriations due to noncompliance

Regional Water, Sewage and Solid Waste Districts (IC 13-26)

IC 13-26-1-1           Water supply; collection, treatment, disposal of sewage, solid waste, and refuse

IC 13-26-2-10         Order

IC 13-26-4-1           Members

IC 13-26-4-2           Elections; vacancies

IC 13-26-4-7           Compensation and expenses of trustees

IC 13-26-4-8           Public meetings or hearings

IC 13-26-5-2           Powers

IC 13-26-5-2.5        Septic tank soil absorption system exemption

IC 13-26-5-3           Rules and resolutions of board; legislative and administrative acts

IC 13-26-5-4           Rules; establishment and enforcement

IC 13-26-5-9           Disbursal of money for district purposes; electronic funds transfers; advance claim payments; board approval and review required

IC 13-26-7-1           Records

IC 13-26-7-2           Advancement of money

IC 13-26-7-3           Repayment of money

IC 13-26-10-1         Issuance of revenue bonds

IC 13-26-11-1         Waterworks

IC 13-26-11-2          Sewage works; campgrounds; youth camps

IC 13-26-11-2.1       Campground rates; appeal to utility regulatory commission

IC 13-26-11-5          Billing and collection

IC 13-26-11-6          Sewage works beneficial to lots, land, or buildings

IC 13-26-11-3          Solid waste disposal

IC 13-26-11-4           Services of water, sewer, or solid waste disposal

IC 13-26-11-7           Connection charges; liens

IC 13-26-11-8           Rates and charges

IC 13-26-11-9           Just and equitable rates and charges; rates and charges unlawful if too low; when initial rates and charges are prima facie just and equitable; district authority examination

IC 13-26-11-10         Revenue of works

IC 13-26-11-11         Public hearing

IC 13-26-11-12         Notice

IC 13-26-11-13         Ordinance establishing rates and charges; schedule; notice; objections; hearing; appeal

IC 13-26-11-14         Extension of rates and charges to cover additional premises; changes or readjustments

IC 13-26-11-15         Regional sewage district authority; membership; notice of rate increase; objecting petition; public hearing; order and appeal

IC 13-26-14-1           Additional or alternative remedy for collection of rates and charges

IC 13-26-14-2           Recovery by district

IC 13-26-14-3           Applicability of other rights and laws

IC 13-26-14-4           Liens for unpaid rates, fees, or charges

IC 5-11-1-4 (a-b)      Annual report required for approval of budget, supplemental appropriations for issuance of debt

IC 5-11-13                Executive Officers' Annual Report to State Board of Accounts

Solid Waste Management Districts (IC 13-21)

IC 13-21-3-1             Solid waste management district not mandatory after June 30, 2017; option to dissolve or withdraw and have no district

IC 13-21-3-2             Territory included in designated district

IC 13-21-3-3             Copy of agreement to Commissioner

IC 13-21-3-5             Board of directors; membership

IC 13-21-3-6             Board of joint district; membership

IC 13-21-3-8             Board of directors of districts; term

IC 13-21-3-9             Officers

IC 13-21-3-10           Controllers; powers and duties

IC 5-11-10-2(c)        Approval and allowance of claims; claim forms; publication of claims and allowances

IC 13-21-3-11          Citizen solid waste management advisory committee; membership; functions

IC 13-21-3-12           Powers of district; exercise of powers in Lake County

IC 13-21-3-12.2        Additional powers of districts in certain counties

IC 13-21-3-13           Powers of board

IC 13-21-3-13.5        Reports on funds

IC 13-21-3-14           Powers of district; exclusions

IC 13-21-3-17           Conferences, seminars, and training sessions; membership in planning and practice improvement organizations

IC 13-21-3-18           Grants and loans from counties and municipalities

IC 13-21-3-21           Approval and delivery of budget

IC 13-21-3-22           Contract with county to collect fees and revenue; delinquent payments

IC 13-21-4-1             Compliance with procedures

IC 13-21-6-1             Length, duration, and terms; amendments, extensions, and supplements; maximum term

IC 13-21-6-2             Award of contract

IC 13-21-6-10           Contesting validity of contract awarded; time limitation on bringing action

IC 5-11-1-4               Annual report required for approval of budget, supplemental appropriations for issuance of debt

IC 5-11-13                Executive Officers' Annual Report to State Board of Accounts

IC 6-1.1-17-16.2       No approval of budget or supplemental appropriations due to noncompliance

IC 6-1.1-17-3(b)        Formulation of local budgets, tax rates, and levies; public notice; availability on computer gateway; solid waste management districts; township trustee estimate of cost of township assistance

IC 13-21-13-1           Fees for disposal in facilities within the district; penalties

IC 13-21-13-2           District solid waste management fund

IC 13-21-13-3           Collection; compensation; time limit on remittance; report

IC 13-21-14-1           Additional waste management fees

IC 13-21-14-2           Basis

IC 13-21-14-3           Periodic billing system; fee collection ordinance prohibited

IC 13-21-14-4           Fee schedule

IC 13-21-14-5           Public notice and hearing

IC 13-21-14-6           Contesting validity; time limitation

IC 13-21-14-7           Use of money

IC 13-21-14-8           Penalties for late payment

IC 13-21-14-9           Exception for transfer station

IC 5-4-1-18 (d-e)      Local officer, employee, and contractor surety bonds and crime policies; amount, form, term requirements

Fire Protection Districts (IC 36-8-11)

IC 36-8-11-4             Districts; establishment; authorized purposes

IC 36-8-11-5             Establishment of district by freeholders; procedure

IC 36-8-11-5.1          Multiple county district; establishment of district

IC 36-8-11-6             Petitions; signatures of joint owners and corporations; circulation in counterparts

IC 36-8-11-7             Contents of petition to establish district

IC 36-8-11-8             Petition to establish district; examination of signatures by legislative body; hearing; ordinance or resolution

IC 36-8-11-9             Petition against establishment of district

IC 36-8-11-9.5          Multiple county district; petition against establishment of district

IC 36-8-11-10           Limitation on filing new petition after dismissal

IC 36-8-11-12           Board of fire trustees; appointment; terms of office; vacancies

IC 36-8-11-13           Trustees meetings and special meetings

IC 36-8-11-14           Trustees; officers; quorum; approval of actions; compensation; offices; records

IC 36-8-11-15           Trustees; governing board; powers and duties

IC 36-8-11-16           Taxing district; district considered municipal corporation

IC 36-8-11-17           Bonds; authorization

IC 36-8-11-18           Annual budget; tax levy

IC 5-11-1-4              Annual report required for approval of budget, supplemental appropriations for issuance of debt

IC 5-11-13                Executive Officers' Annual Report to State Board of Accounts

IC 6-1.1-17-16.2       No approval of budget or supplemental appropriations due to noncompliance

Airport Authorities (IC 8-22-3)

IC 8-22-3-1               Establishment; jurisdiction; name

IC 8-22-3-1.1            Establishment of airport authorities in Allen County

IC 8-22-3-1               Establishment; jurisdiction; name

IC 8-22-3-3               Executive and legislative powers of board

IC 8-22-3-4               Members of board

IC 8-22-3-4.1            Members of board for Marion County

IC 8-22-3-4.2            Authority established under IC 8-22-3-1.1; members of board

IC 8-22-3-4.3            Members of certain boards; annual financial audit; annual report

IC 8-22-3-4.4            General assembly findings regarding board of Indianapolis Airport Authority

IC 8-22-3-4.5            Members of a board established by Clark County

IC 8-22-3-5               Board membership; prerequisites; restrictions

IC 8-22-3-6               Appointment of board members; staggered terms; vacancies; reappointment; impeachment

IC 8-22-3-6.1            Authority established under IC 8-22-3-1.1; appointment of board members; terms; vacancies; reappointment; impeachment

IC 8-22-3-7               Conflicts of interest

IC 8-22-3-8               Compensation and expenses

IC 8-22-3-9               Election of officers; meetings; record of proceedings; internal affairs

IC 8-22-3-10             Proposal and adoption of ordinances

IC 8-22-3-11             Powers and duties of board; tax rates

IC 8-22-3-12             Contracts for improvements and purchases

IC 8-22-3-16             Issuance of bonds

IC 8-22-3-17             Special tax levy; collection; bonds exempt from taxation

IC 8-22-3-18.1          Capital improvements; revenue bond issues and related matters

IC 8-22-3-19             Temporary loans; loan contracts; requirements; tax exemption

IC 8-22-3-20             Treasurer

IC 8-22-3-21             Annual report of accounts

IC 8-22-3-22             Audit of records; submission of records of account

IC 5-11-1-4               Annual report required for approval of budget, supplemental appropriations for issuance of debt

IC 5-11-13                Executive Officers' Annual Report to State Board of Accounts

IC 6-1.1-17-16.2        No approval of budget or supplemental appropriations due to noncompliance

IC 8-22-3-23             Budget

IC 8-22-3-25             Cumulative building fund; levy and investment of tax; limitations on spending for intrastate air transportation

IC 8-22-3-26             Board to act as board of finance

IC 8-22-3-27             Officers' and employees' bonds

IC 8-22-3-30             Expenses before tax collection

IC 8-22-3-31             Federal, public, or private grants of funds

Public Transportation Corporations (IC 36-9-4)

IC 36-9-4-14             Public transportation corporation; management by board of directors

IC 36-9-4-15             Cities; public transportation corporations; board of directors; membership

IC 36-9-4-16             Towns; public transportation corporations; board of directors; membership

IC 36-9-4-17             Directors; membership in political parties

IC 36-9-4-20             Compensation of directors

IC 36-9-4-22             Meetings of board of directors

IC 36-9-4-23             Board of directors; quorum; approval of actions; records; management of internal affairs

IC 36-9-4-24             Introduction of proposed ordinances; public notice

IC 36-9-4-25             Adoption of ordinances; procedure

IC 36-9-4-27             Controller

IC 36-9-4-29             Public transportation corporation; operation of system; contracts or leases for use of system

IC 36-9-4-29.4          Expansion of services outside operational boundaries

IC 36-9-4-30             Board of directors; power to acquire, hold, and dispose of property

IC 36-9-4-31             Board of directors; seal

IC 36-9-4-32             Eminent domain; procedure

IC 36-9-4-33             Board of directors; power to contract

IC 36-9-4-34             Contracts for operation of systems in contiguous territory and transfer of passengers between systems

IC 36-9-4-35.1          Board of directors; adoption of rules for operation of systems; rates, routings, and standards of service

IC 36-9-4-36             Board of directors; power to sue; service of process

IC 36-9-4-37             Board of directors; employees; collective bargaining agreements

IC 36-9-4-38             Surveys and studies

IC 36-9-4-42             Funding

IC 36-9-4-43             Issuance of bonds my municipality; procedure

IC 36-9-4-44             Issuance of bonds by corporation; procedure

IC 36-9-4-45             Bonds; terms; tax exemption; procedure

IC 36-9-4-46             Bonds; special tax levy

IC 36-9-4-47             Tax anticipation warrants

IC 36-9-4-48             Cumulative transportation fund; establishment; notice; tax levy

IC 36-9-4-49             Insufficient funds; special tax levy

IC 36-9-4-51             Review of annual budget and tax levies

IC 36-9-4-53             Books, records, and accounts

IC 36-9-4-57             Improvement reserve fund

IC 36-9-4-58             Regulation of department of state revenue; fares; operating expenses

Regional Planning Commissions (IC 36-7-7)

IC 36-7-7-1                Application of chapter

IC 36-7-7-2                Establishment; inapplicability of certain tax

IC 36-7-7-3                Counties transferring membership between commissions or joining existing commissions; procedure

IC 36-7-7-4                Members; appointment; compensation; certification; vacancies

IC 36-7-7-5                Officers; meetings; notice; rules; record of proceedings; quorum

IC 36-7-7-6                Executive board

IC 36-7-7-7                Powers and duties

IC 36-7-7-8                Agreements with other states

IC 36-7-7-9                Objections to program; petition

IC 36-7-7-10              Subregional committees

IC 36-7-7-11              Executive director; powers and duties

IC 36-7-7-12              Annual appropriation budget; tax levy; use of funds

IC 36-7-7-13              Economic development districts; definition; payments by counties; use of funds

IC 5-11-1-4                Annual report required for approval of budget, supplemental appropriations for issuance of debt

IC 5-11-13                 Executive Officers' Annual Report to State Board of Accounts

Soil and Water Conservation Districts (IC 14-32)

IC 15-11-2                 Establishment of the Department

IC 15-11-4                 Division of Soil Conservation

IC 14-32-2                 Soil Conservation Board

IC 14-8-2-72(2)         "District"

IC 14-8-2-271            "Supervisor"

IC 14-32-1-2              Conservation policies

IC 14-32-2-12            Duties of board

IC 14-32-4-1              Number and qualifications

IC 14-32-4-6              Annual meeting; agenda

IC 14-32-4-10            Appointed supervisor; term; filling position upon expiration of term

IC 14-32-4-10.5         Appointment of associate supervisors

IC 14-32-4-14            Chairman

IC 14-32-4-16            Quorum

IC 14-32-4-17            Travel expenses and per diem salary

IC 14-32-4-20            Delegation of powers and duties

IC 14-32-4-21            Information concerning supervisors' activities

IC 14-32-4-22            Duties of supervisors

IC 14-32-4-18            Personnel

IC 14-32-4-24            Approval of claims

IC 14-32-5-1              General powers

IC 14-32-5-5              Prohibited actions

IC 14-32-5-6              Cooperation among districts

IC 14-32-5-8              Appropriations

IC 14-32-7-6              Division of soil conservation; administration and coordination of duties and responsibilities of department of agriculture; annual report

IC 14-32-7-9              Support and assistance to local soil and water conservation districts

IC 14-32-7-13            Administration

IC 14-8-2-80              Due notice

IC 14--2-143             "Land occupier" or "occupier of land"

Miscellaneous Guidelines

IC 1-1-9-1                 List; observance

IC 6-1.1-18-6            Transfer of money from one budget classification to another

IC 6-1.1-18-5            Proposed additional appropriations; public hearing; appropriation for which the underlying purpose is a bond issue

IC 6-1.1-18-7            Insurance funds; appropriations

IC 6-1.1-18-7.5         Appropriation of state and federal grant funds

IC 5-3-1-1                 Cost of advertising; form legal advertisements; determination of circulation; towing service acting as agent of governmental agency

IC 5-13-6-3               Taxes collected by county treasurer; deposit; advance by county auditor to political subdivisions; semiannual distribution

IC 5-11-10-2             Approval and allowance of claims; claim forms; publication of claims and allowances

IC 5-11-10-1.6          Payment of claims; requirements for issuance of warrant or check by fiscal officer

IC 5-1-13-2               Use of surplus proceeds

IC 5-1-13-3               Income from investment of proceeds of sale of bonds; application

IC 5-17-5-1               Penalty for late payments of amounts due on public contracts

IC 5-17-5-2               Exemption; "good faith dispute" defined

IC 5-17-5-4               Late payment penalties to subcontractors; accrual of interest

IC 36-9-23-31            Fees; nonpayment; delinquency penalty; civil action to recover

IC 36-9-23-32            Liens for nonpayment of fees; priority; attachment; subsequent owners; property not occupied by owner; notice to owner

IC 36-9-23-33            Collection of unpaid fees; recording of liens; certification to county auditor; fees, charges, and penalties; collection with property taxes

IC 5-1-15-4                Employment of bank or trust company

IC 5-1-15-5                Confidentiality of books and records

IC 5-1-15-6                Register

IC 36-1-8-11              Methods of payments to political subdivisions or utilities; transaction and other fees

IC 35-44.1-1-3           Ghost employment

IC 36-1-8-5.1             Rainy day funds established by political subdivisions; transfers by schools

IC 36-1-8-5.1             Funds raised by general or special tax levy; disposition of unused balance; transfers to local rainy day fund