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Statewide Look-The Real Numbers Behind Changes In Local Government Finance

By Gerald G. Malone, CPA, Partner, July 22, 2015
Latest News

Part 7 in a series – The effect on local governments

This series summarizes a study Umbaugh and Policy Analytics conducted for the Indiana Association of Cities and Towns to analyze trends over the past eight years regarding revenue and budgets for local governmental units and schools as Indiana has transitioned from 80% of Indiana local governments’ budgets being funded by property taxes in 2007 to the current level of 39%.

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Changes to Linking Debt in Gateway and Debt Service Worksheet

By Belvia B. Gray, CIPMA, Principal, July 09, 2015
Latest News

If you issued new property-tax-supported bonds or refunded existing ones in the past year, make sure your new or updated debt payments are connected in the Gateway system as you prepare budget documents for 2016. Gateway, the State of Indiana’s transparency portal, is used by the Department of Local Government Finance (DLGF) computer system for submitting budget data.

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The Fed may be getting closer to raising interest rates

By Jeffrey A. Messer, Director of Umbaugh Cash Advisory Services, LLC, July 09, 2015
Latest News

The Federal Reserve Open Market Committee met in June, and as expected, decided to keep the fed funds rate at its current 0.00% - 0.25% target range.

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Statewide Look-The Real Numbers Behind Changes In Local Government Finance

By Gerald G. Malone, CPA, Partner, July 07, 2015
Latest News

Part 6 in a series – The effect on local governments

This series summarizes a study Umbaugh and Policy Analytics conducted for the Indiana Association of Cities and Towns to analyze trends over the past eight years regarding revenue and budgets for local governmental units and schools as Indiana has transitioned from 80% of Indiana local governments’ budgets being funded by property taxes in 2007 to the current level of 39%.

Read More »

Creative approach drives win-win for Tipton County and Chrysler

By Matt Eckerle, Principal, June 19, 2015
Latest News

“If you build it, they will come,” is a twist on the iconic phrase from the movie Field of Dreams. But what if your economic development doesn’t work out as planned?

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Statewide Look-The Real Numbers Behind Changes In Local Government Finance

By Gerald G. Malone, CPA, Partner, June 18, 2015
Latest News

Part 5 in a series – What the changes mean for local governments

Earlier installments of this series explained Indiana’s path as it transitioned from 80% of Indiana local governments’ budgets being funded by property taxes in 2007 to the current level of 39%. Umbaugh and Policy Analytics conducted a study for the Indiana Association of Cities and Towns to analyze trends over the past eight years regarding revenue and budgets for local governmental units and schools.

Read More »

Annexation Impacted by New Law

By Deen C. Rogers, CPA, Principal, June 10, 2015

As we anticipated in the February issue of Vision, some recommendations about annexation from last year’s Interim Study Committee on Government were included in a bill passed in the 2015 legislative session.

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The Mechanics of Property Tax Abatement Part 2

By Matt Eckerle, Principal, June 10, 2015
Latest News

In recent issues of Vision, we’ve talked about Tax Increment Financing (TIF) and property tax abatement as financial tools for your “toolbox” of local incentives to make your community a more desirable location in the eyes of new or growing companies. (If you missed the first, second and third installments, click to read them.)

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The 2015 Legislative Changes that Matter Most to Local Governments

By Daniel A. Hedden, CPA, Partner, June 03, 2015
Latest News

Nearly half of the bills and joint resolutions passed in the 2015 session of the Indiana General Assembly had some effect on local governments. We don’t have room to cover them all in detail, but this is a brief summary of the ones with the greatest impact on local government finance:

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HB 1475 Provides Funding Opportunity for Public Safety

By Paige E. Sansone, CPA, Principal, June 03, 2015
Latest News

Recent legislation passed in HEA 1475 makes it easier to adopt the Public Safety Local Option Income Tax (LOIT). The bill removes the requirement that a county must impose other forms of taxes before adopting the Public Safety LOIT.

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