CHAPTER 5. BUDGET PROCEDURES
IC 36-2-5
Chapter 5. Budget Procedures
IC 36-2-5-1
Application of chapter
Sec. 1. This chapter applies to all counties not having aconsolidated city.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-5-2
Taxation; appropriations
Sec. 2. (a) The county fiscal body shall fix:
(1) the rate of taxation for county purposes; and
(2) the rate of taxation for other purposes whenever the rate isnot fixed by statute and is required to be uniform throughout thecounty.
(b) The county fiscal body shall appropriate money to be paid outof the county treasury, and money may be paid out of the treasuryonly under an appropriation made by the fiscal body, except asotherwise provided by law.
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1981,P.L.11, SEC.151.
IC 36-2-5-3
Compensation of officers and employees; other payments; localhealth department; not applicable to community correctionsprograms
Sec. 3. (a) The county fiscal body shall fix the compensation ofofficers, deputies, and other employees whose compensation ispayable from the county general fund, county highway fund, countyhealth fund, county park and recreation fund, aviation fund, or anyother fund from which the county auditor issues warrants forcompensation. This includes the power to:
(1) fix the number of officers, deputies, and other employees;
(2) describe and classify positions and services;
(3) adopt schedules of compensation; and
(4) hire or contract with persons to assist in the development ofschedules of compensation.
(b) Subject to subsection (e), the county fiscal body shall providefor a county assessor or elected township assessor who has attaineda level two or level three certification under IC 6-1.1-35.5 to receiveannually one thousand dollars ($1,000), which is in addition to andnot part of the annual compensation of the assessor. Subject tosubsection (e), the county fiscal body shall provide for a county ortownship deputy assessor who has attained a level two or level threecertification under IC 6-1.1-35.5 to receive annually five hundreddollars ($500), which is in addition to and not part of the annualcompensation of the county or township deputy assessor.
(c) Notwithstanding subsection (a), the board of each local healthdepartment shall prescribe the duties of all its officers and
employees, recommend the number of positions, describe andclassify positions and services, adopt schedules of compensation, andhire and contract with persons to assist in the development ofschedules of compensation.
(d) This section does not apply to community correctionsprograms (as defined in IC 11-12-1-1 and IC 35-38-2.6-2).
(e) Subsection (b) applies regardless of whether the assessor ordeputy assessor attained the level two certification:
(1) while in office; or
(2) before assuming office.
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1981,P.L.11, SEC.152; P.L.16-1986, SEC.77; P.L.2-1993, SEC.200;P.L.135-1993, SEC.10; P.L.198-2001, SEC.104; P.L.178-2002,SEC.113; P.L.219-2007, SEC.106.
IC 36-2-5-4
Statements and recommendations on positions and compensation;budget requests
Sec. 4. (a) Before July 2 of each year, each officer, board,commission, and agency subject to this chapter shall file with thecounty auditor a statement that shows in detail the positions forwhich compensation will be requested in the annual budget for thenext year and the amount or rate of compensation proposed for eachfull-time or part-time position. The statement must be on a formprescribed by the state board of accounts.
(b) The county auditor shall present the statements submittedunder subsection (a) to the county executive at its July meeting. Thecounty executive shall review the statements and make itsrecommendations on them. Before August 20 the county executiveshall present the statements and recommendations to the countyfiscal body.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-5-5
Itemized estimate of money required by county officer andtownship assessor
Sec. 5. (a) Before the Thursday after the first Monday in Augustof each year, each county officer and township assessor (if any) shallprepare an itemized estimate of the amount of money required for theofficer's or assessor's office for the next calendar year. Each budgetestimate under this section must include:
(1) the compensation of the officer;
(2) the expense of employing deputies;
(3) the expense of office supplies, itemized by the quantity andprobable cost of each kind of supplies;
(4) the expense of litigation for the office; and
(5) other expenses of the office, specifically itemized;
that are payable out of the county treasury.
(b) If all or part of the expenses of a county office may be paid outof the county treasury, but only under an order of the county
executive to that effect, the expenses of the office shall be includedin the officer's budget estimate and may not be included in the countyexecutive's budget estimate.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.222-1997,SEC.1; P.L.146-2008, SEC.687.
IC 36-2-5-6
Itemized estimate of money required by clerks of court
Sec. 6. (a) Before the Thursday after the first Monday in Augustof each year, each clerk of a court in the county shall prepare aseparate estimate of the amount of money required for each court ofwhich he is clerk for the next calendar year. If a court has two (2) ormore judges who preside in separate rooms or over separatedivisions, the clerk shall prepare a separate itemized estimate forcourt expenses in each room or division. Each clerk's budget estimatemust include:
(1) the part of the judge's compensation that is, by statute,payable out of the county treasury;
(2) the compensation of the probate commissioner;
(3) the expense of employing bailiffs;
(4) the amount of jury fees;
(5) the amount of witness fees that are, by law, payable out ofthe county treasury;
(6) the expense of employing special judges; and
(7) other expenses of the court, specifically itemized.
(b) In addition to the estimates required by subsection (a), theclerk of the circuit court shall prepare an estimate of the amount ofmoney that is, under law, taxable against the county for the expensesof cases tried in other counties on changes of venue.
(c) The estimate of the amount of money required for a court ordivision of a court is subject to modification and approval by thejudge of the court or division and shall be submitted to him for thatpurpose before being presented to the county auditor.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-5-7
County executive's budget estimate
Sec. 7. Before the Thursday after the first Monday in August ofeach year, the county executive shall prepare an itemized estimate ofall money to be drawn by the members of the executive and allexpenditures to be made by the executive or under its orders duringthe next calendar year. Each executive's budget estimate mustinclude:
(1) the expense of construction, repairs, supplies, employees,and agents, and other expenses at each building or institutionmaintained in whole or in part by money paid out of the countytreasury;
(2) the expense of constructing and repairing bridges, itemizedby the location of and amount for each bridge;
(3) the compensation of the attorney representing the county; (4) the compensation of attorneys for indigents;
(5) the expenses of the county board of health;
(6) the expense of repairing county roads, itemized by thelocation of and amount for each repair project;
(7) the estimated number of precincts in the county and theamount required for election expenses, including compensationof election commissioners, inspectors, judges, clerks, andsheriffs, rent, meals, hauling and repair of voting booths andmachines, advertising, printing, stationery, furniture, andsupplies;
(8) the amount of principal and interest due on bonds and loans,itemized for each loan and bond issue;
(9) the amount required to pay judgments, settlements, andcourt costs;
(10) the expense of supporting inmates of benevolent or penalinstitutions;
(11) the expense of publishing delinquent tax lists;
(12) the amount of compensation of county employees that ispayable out of the county treasury;
(13) the expenses of the county property tax assessment boardof appeals; and
(14) other expenditures to be made by the executive or under itsorders, specifically itemized.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.137-1989,SEC.14; P.L.6-1997, SEC.204.
IC 36-2-5-8
Verified certificate and opinion of requirements
Sec. 8. A certificate, verified by the officer preparing it andstating that in his opinion the amount fixed in each item will berequired for the purpose indicated, must be attached to each budgetestimate prepared under this chapter.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-5-9
Presentation of budget estimates; public inspection; notice
Sec. 9. Before the Thursday after the first Monday in August ofeach year, persons preparing budget estimates under this chaptershall present them to the county auditor, who shall file them in hisoffice and make them available for inspection by county taxpayers.The auditor shall also comply with the notice requirements ofIC 6-1.1-17-3.
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1981,P.L.45, SEC.9.
IC 36-2-5-10
Preparation of ordinances fixing rate of taxation and makingappropriations by items
Sec. 10. Before the county fiscal body's annual meeting underIC 36-2-3-7(b)(2), the county auditor shall prepare: (1) an ordinance fixing the rate of taxation for taxes to becollected in the next calendar year; and
(2) an ordinance making appropriations by items for the nextcalendar year for the various purposes for which budgetestimates are required.
As added by Acts 1980, P.L.212, SEC.1.
IC 36-2-5-11
Annual county fiscal body meeting; presentation of budgetestimates and recommendations by county auditor; tax rate andappropriations; consideration of statements and recommendations
Sec. 11. (a) At the county fiscal body's annual meeting underIC 36-2-3-7(b)(2), the county auditor shall present the budgetestimates filed with him under section 9 of this chapter and theordinances prepared by him under section 10 of this chapter. He mayalso present his recommendations concerning the estimates.
(b) At its annual meeting under IC 36-2-3-7(b)(2), the countyfiscal body shall fix the county tax rate and make appropriations forthe next calendar year by:
(1) adopting the ordinances presented by the county auditor;
(2) amending the ordinances presented by the county auditor; or
(3) substituting other ordinances for those presented by thecounty auditor.
Each ordinance must be read on at least two (2) separate days beforeits final adoption. The fiscal body may require the preparer of anestimate that is not sufficiently itemized to itemize it in more detail.At least a three-fourths (3/4) vote (as described in IC 36-1-8-14) ofthe fiscal body is required to make an appropriation for an item notcontained in an estimate or for a greater amount than that named inan item of an estimate.
(c) At its annual meeting under IC 36-2-3-7(b)(2), the countyfiscal body shall consider the statements and recommendationssubmitted by the county executive under section 4(b) of this chapterand shall then adopt an ordinance, separate from those adopted undersubsection (b), fixing:
(1) the compensation of all officers, deputies and otheremployees subject to this chapter; and
(2) the number of deputies and other employees for each office,department, commission, or agency, except part-time and hourlyrated employees, whose employment shall be limited only bythe amount of funds appropriated to pay their compensation.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.125-2001,SEC.2.
IC 36-2-5-12
Additional appropriations
Sec. 12. (a) If, after the adjournment of its annual meeting underIC 36-2-3-7(b)(2), the county fiscal body finds that an emergencyrequiring additional appropriations exists, it may make additionalappropriations at a special meeting. Estimates of the necessary
amount of additional appropriations must be prepared and presentedin an ordinance as prescribed by this chapter.
(b) Except as provided in subsection (c), an additionalappropriation under this section must be passed by at least a majorityvote of all elected members of the county fiscal body.
(c) Notwithstanding IC 36-2-4-5, a county fiscal body may adoptan ordinance that requires an additional appropriation under thissection to be passed by an affirmative vote of a certain number ofmembers greater than a majority of all elected members of the countyfiscal body.
(d) An ordinance adopted under subsection (c) requiring anaffirmative vote of a certain number of members greater than amajority of all elected members of the fiscal body to pass anadditional appropriation must be adopted or repealed by a majorityvote of all elected members of the county fiscal body.
As added by Acts 1980, P.L.212, SEC.1. Amended by Acts 1980,P.L.125, SEC.20; P.L.125-2001, SEC.3.
IC 36-2-5-13
Change of compensation of county officers and employees
Sec. 13. (a) Except as provided in subsection (b), thecompensation of an elected county officer may not be changed in theyear for which it is fixed. The compensation of other county officers,deputies, and employees or the number of each may be changed atany time on:
(1) the application of the county fiscal body or the affectedofficer, department, commission, or agency; and
(2) a majority vote of the county fiscal body.
(b) In the year in which a newly elected county officer takesoffice, the county fiscal body may at any time change thecompensation for holding the county office for that year if:
(1) the county officer requests the compensation change or, inthe case of the county executive body, a majority of the countyexecutive body requests the change; and
(2) the county fiscal body votes to approve the change.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.178-2002,SEC.114; P.L.240-2005, SEC.2.
IC 36-2-5-14
Nonapplicability of chapter to certain salaries; limitations onappropriations
Sec. 14. (a) This chapter does not affect the salaries of judges,officers of courts, prosecuting attorneys, and deputy prosecutingattorneys whose minimum salaries are fixed by statute, but thecounty fiscal body may make appropriations to pay them more thanthe minimums fixed by statute subject to subsection (b).
(b) Beginning July 1, 1995, an appropriation made under thissection may not exceed five thousand dollars ($5,000) for each judgeor full-time prosecuting attorney in any calendar year.
As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.279-1995,
SEC.21; P.L.280-1995, SEC.23; P.L.2-1996, SEC.289.