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Convention Season Rolls on into Fall

By Umbaugh Announcements, October 22, 2014
Latest News

The leaves are turning, and it’s a beautiful time to get out and around Indiana for conferences. If we haven’t seen you at an annual conference yet this fall, perhaps you’re going to one of the conferences on our schedule below. Please look for us. We’re happy to see and talk with our friends from all over the state at these gatherings!

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1782 Notice is a Window of Opportunity

By Paige E. Sansone, CPA, Principal, October 15, 2014
Latest News

The Department of Local Government Finance (DLGF) is required annually to provide taxing units with a Notice of Final Budget Recommendation (more commonly referred to as the 1782 Notice). The 1782 Notice is a preliminary budget determination and not a final budget certification.

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As QE ends, will interest rates rise?

By Jeffrey A. Messer, Director of Umbaugh Cash Advisory Services, LLC, October 15, 2014
Latest News

Earlier this year we talked about quantitative easing, or QE. QE is the Federal Reserve’s program where they have been purchasing billions of dollars of longer-dated treasury and agency securities. The goal of the program was to stimulate both consumer and business borrowing by keeping longer-term interest rates low.

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

By Gerald G. Malone, CPA, Partner, October 01, 2014
Latest News

Part 1 in a series

In 2007, approximately 80% of Indiana local governments’ budgets were funded by property taxes. Today, property taxes fund just 39% of all local budgets (including public schools) and 60% of all municipal budgets.

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Convention Season Continues

By Umbaugh Announcements, September 24, 2014
Latest News

We saw many friends from across the state at conferences in September. The schedule below shows the conferences Umbaugh professionals will attend in late September and October. Please look for us if you attend any of the same ones. In this high-tech, e-mail, text-message world, we enjoy greeting you and getting caught up in person!

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Finance School Capital Maintenance Needs with Rolling Short-Term Debt

By Belvia B. Gray, CIPFA, Manager, September 12, 2014
Latest News

The stress on school districts’ Capital Projects Funds (CPF) has not let up. CPF dollars are not only being diminished by property tax caps, they are being tapped to cover certain salaries and utilities to relieve the pressure on the general fund. Capital needs, however, are not going away.

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Rural Development Changes Interim Construction Financing

By Doug L. Baldessari, CPA, Partner, September 10, 2014
Latest News

USDA Rural Development provides financing for water and wastewater infrastructure projects for rural areas in Indiana and across the country. The program provides significant grant funding and also loan funding with up to a 40-year payback period. The loan interest rates currently range from 2.375% to 4%.

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WIFIA: A New Source for Funding Water Infrastructure Projects

By Christina De Witt, CPA, Manager, September 03, 2014

Many utilities are looking for ways to fund water infrastructure projects. The federal government is working on a program to increase and assist with funding water infrastructure projects in the form of the Water Infrastructure Finance and Innovation Act (WIFIA). Specific details are still being spelled out for the federal plan, but we can share initial details.

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Redevelopment Commissions: Budgets And Planning

By Matt Eckerle, CIPFA, Manager, September 03, 2014
Latest News

The redevelopment statute does not specifically require Redevelopment Commissions to prepare a formal budget (other than budgeting a redevelopment tax levy, when applicable). However, SEA 118 gave the legislative body (Council) new oversight over Redevelopment Commissions, specifically “review” of the Redevelopment Commission’s annual budget.

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It’s Convention Season in Indiana!

By Umbaugh Announcements, August 27, 2014
Latest News

Umbaugh professionals are gearing up to attend a variety of conferences. We hope to see you there, too.

Please look for us and say hello. We always look forward to spending time with our friends from across Indiana. Here’s where we’ll be in September: (Please click on "Read Full Article" below to see September's convention schedule.)

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