Budgeting Assistance for Cities and Towns

We’re here to help you navigate the complex world of budget adoption. The links and information on this page will help you with your budgeting responsibilities.

New information from State Auditor

The Indiana Auditor of State recently released a memo pertaining to CY 2020 Budgeting and Population Based Distributions. In preparing for the 2020 census, the Auditor of State and the City of Indianapolis discovered the population factor used for the City of Indianapolis needed to be adjusted. The memo states the adjustment will affect all cities and towns.

2020 Aim Budget Bulletin

Aim annually publishes a comprehensive guide to municipal budgeting, and each of our municipal members receives a copy of this valuable administrative resource. The 2020 Budget Bulletin features process and “how-to” information, as well as formulaic information from the State Auditor and Department of Local Government Finance that you’ll need to complete your budget.

2019 Salary, Wage, and Fringe Benefits Survey

The Aim 2019 Salary, Wage and Fringe Benefits Survey will be available in late May. The survey provides annual compensation and benefits information to assist municipal officials with reviewing comparative data and creating budgets. The Annual Survey report is a benefit offered to Aim Municipal Members and Corporate Partners. We ask that you do not distribute the results outside of your municipality. Information is based upon data submitted by Aim members and is not verified. For an electronic copy of the 2019 Salary, Wage, and Fringe Benefits Survey, please contact [email protected].

FY 2020 Budget Revenue Estimates

The state released the Estimated Miscellaneous Revenues for Budget Year 2020. This report provides estimated amounts of various miscellaneous revenues for both the periods of July through December 2019 and Budget Year 2020. In addition, the report provides detail on how these estimated revenues were computed. Revenues included are those for which the Department currently has data available to compute values on a statewide basis. Local governments may also have additional revenues not documented on this report that should be considered when formulating the 2020 budgets. Please direct questions to [email protected].

FY 2019 Distribution of Riverboat Wagering Riverboat Tax Revenue

The Auditor of State (AOS) has distributed the annual riverboat wagering tax revenue. For state fiscal year 2019 (July 1 – June 30), this amount is thirty-three million dollars ($33,000,000). The funds should be in your designated bank account within three business days. The breakdown for each county can be found on the AOS website.

FY 2019 MVH/LRS/Cigarette Tax/Alcoholic Beverage Factor Distribution Formulas

As required by statute, the local share of dollars from the Motor Vehicle Highway Account and the Local Road and Street Account has been adjusted, requiring the first 70 million dollars of gasoline tax to be allocated to the State Highway Road Construction and Improvement Fund. All counties and municipalities with a population over 15k are required to have a Highway Annual Operational Report on file with the State Board of Accounts. Failing to do so could result in Motor Vehicle Highway dollars being withheld until the locality is compliant.

2016 Guide to Public Purchasing

The 2016 Public Purchasing Guide provides a general guide to Indiana’s public procurement laws – specifically those statutes governing the purchase of goods and services. It is intended to provide members with a basic understanding of the procedures surrounding purchasing. The Purchasing Guide is for Indiana’s cities and towns, and for special purpose entities such as park districts, redevelopment districts, and storm water districts established by individual municipalities.

Members