1. Important Forms Association Of Indiana Counties
2017 County Council State Called Meeting
Pam Coleman

2. Example of items that appear on the cash book are:
TREASURER’S CASH BOOK
Treasurers cash book is the accounting of all monies that have passed through the treasurers books for That specific Date.
Example of items that appear on the cash book are:
Property taxes received since the last settlement
Excise Tax
Wheel Tax/Surtax
Mobile Home Permits
Ditch Reconstruction

3. TREASURER’S CASH BOOK Cash in Depositories (bank accounts)
Cash in Investments (Certificate of Deposit, Sweep Account, TrustIN, etc.
Todays Cash Received
Todays Expenditures
Todays Change Drawer
CASH is not just CASH, it is also checks, EFTs/ACHs, Credit Cards, etc.

4. County Treasurer’s Monthly Report
The County Treasurer’s Monthly Report compiles the information from the Cash Book and Funds Ledger to provide accurate accounting of all funds that have passed through the Treasurer’s office at month’s end.
Please note that the taxes collected by the Treasurer and various other receipts are not passed through the Auditor’s office for processing. The Auditor is informed of these funds at months end through the Monthly Report or if an advance draw of taxes has been requested by a unit.

5. Monthly Comparison Report Funds Ledger vs Financial Report
At the end of the month, the Auditor and Treasurer will confirm the Funds Ledger and Financial Report balance for all funds.
It is important to recognize that the funds ledger total DOES NOT equal the Total Credits/Charges.
The Funds Ledger DOES NOT include the taxes collected after settlement, excise, etc. from the Cash Book.

6. Why is this information important
Why is this information important? It is important to know what the current fund balances are so budget vs cash flow can be analyzed. It is important to know the taxes, excise, wheel tax/surtax that has been collected after settlement to estimate future tax settlement distributions. First half tax collections and estimated second half tax collections are crucial in analyzing current and future budget calculations

7. QUESTIONS ?? DISCUSSION !!

8. GRANTS
It is important to understand the process for grant application in YOUR County.
Is there a policy in place that specifies the steps that are necessary BEFORE a department submits application for grant proceeds?

9. Items to consider BEFORE approving a grant
Salary & Benefits
Does the job description fit the salary requested under current salary study guidelines.
Does the grant pay for salary, benefits, unemployment, workman’s comp, insurance (health, liability, vehicle).
Does the position include the vacation, sick and personal time as a non-grant employee.
If the employee is a “contracted employee” make sure it passes the Federal Wage and Hour test.

10. Items to consider BEFORE approving a grant
Is there a “match”.
If there is a match, what fund will provide the match.
Is the match an appropriate expenditure from the chosen fund.
Is the grant a “reimbursable” grant.
Is the grant funded “up front”.

11. Items to consider BEFORE approving a grant
Who will administer the grant.
Will the Auditor be the financial submission person for the grant.
Is there required training for the administration of the grant.
Is the training an allowable expense in the grant program.

12. Items to consider BEFORE approving a grant
Who will be responsible for the submitting non-financial reports and paperwork.
Who will close out the grant.
Are any grant employees required to be retained after the grant closes.
If employees are to be retained, proposed costs and funds to support the additional employee.

13. Why is this information important?
The County Annual Report includes grant funds which flow through the county and are audited.
Federal Funds are checked closely and all documents need to be in order. If proper documentation is not achieved, the County may be responsible for the reimbursement of awarded grant funds.
Employees may be required to be retained….can the county afford to take on the additional expenses.
What is the county’s liability exposure.

14. QUESTIONS ?? DISCUSSION !!

15. Things to consider when discussing abatements
Abatements are a tool used for economic development. It is important for the Council to consider the benefits before granting abatements to spur economic growth.
It is equally important for the Council to consider the impact on the other taxpayers and units of government.
Is it beneficial for all?

16. Items to consider BEFORE approving an Abatement
Have the proper forms been submitted in a timely fashion.
Is there time to establish an ERA.
Is it Real Property or Personal Property.
Length of Abatement.
Percentage of Abatement.
Will abatement be tied to a TIF in the future.

17. Items to consider AFTER approving an Abatement
Have the proper forms been submitted in a timely fashion.
Has the filer followed the estimations established on the SB-1.
If the filer has not, what are the actual tax dollars involved in the abatement and will the finding of non-compliance foster ill will. (is it worth rejecting for $100 in lost tax dollars?)

18. Discussion topics for Abatements
There are many types of abatements that can be granted for both real and personal property.
Rely on your assessor and auditor for assistance on proper forms and timelines for filing.
Waiver of non-compliance is an option. Before approving, understand the impact it may have on the units involved. (property tax shortfalls)

19. Discussion topics for Abatements
There are several counties that have abatement check lists to score requests for abatements.
ERA’s have an expiration. The County may have to re-establish an ERA for abatements granted for periods that exceed the current ERA timeframe.
The County may grant multiple abatements over several time periods for the same company.

20. QUESTIONS ?? DISCUSSION !!

21. MORE INFORMATION THAN YOU EVER WANTED TO KNOW!
St. Joseph County guidelines and workbook:
DLGF Tax Abatement Presentation 2017
DLGF Tax Abatement Presentation 2017 Abatement Process
DLGF Personal Property Tax Abatement Presentation 2011
DLGF Forms

22. MORE INFORMATION THAN YOU EVER WANTED TO KNOW and then some….!
Association of Indiana Counties :
DLGF Home Page:
State Board Of Accounts Home Page:
LTAP:
Indiana Dept. Of Revenue:
State Budget Agency: (local income tax data)

23. MORE INFORMATION THAN YOU EVER WANTED TO KNOW and then some….!
Important Resource Books
AIC County Factbook
LTAP Directory of State, County, City and Town Officials
County Council Association Manual
AIC Guide to Indiana County Government
Farm Bureau County Government Statistical Report

24. I wish I would have asked…….?
Pam Coleman
Association of Indiana Counties
101 W. Ohio St., Suite 1575
Indianapolis, IN 46204
Phone: