June 5, 2009 1

2008 Budget Workshop

Charlie PrideState Board of Accounts

cpride@sboa.in.gov1-317-232-2521

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 36-12-3-16 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 cpride@sboa.in.gov 1-317-232-2521

Todd Austin State Board of

Accounts taustin@sboa.in.gov 1-317-232-2521