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December 13, 2018 Newsletter (Indiana)

Preparing for Year-End — It is hard to believe that 2018 is almost over!   With the rolling of the calendar comes the need to close out the accounting year, prepare for annual reports and prepare for a strong start to the upcoming…

Annual Financial Reports - Financial Management Reports — As the end of the year approaches it’s important to keep in mind the reporting requirements that municipalities will face in the New Year. On the top of that list is the Annual Financial Report (AFR) that must…

November 29, 2018 Newsletter (Indiana)

Outsourced Financial Management:  Part 2 in a Series — As we noted in our previous article, outsourcing a municipality’s financial management functions allows management to focus on the municipality’s goals, growth and overall management of day-to-day operations.  We also discussed how outsourcing can help entities with…

School Fiscal Indicators:  What to Know — On January 1, 2019, fiscal indicators will be publicly available for all Indiana school corporations for the first time.  The Distressed Units Appeal Board (DUAB) committee, in accordance with Indiana Code, established the following fiscal indicators…

November 15, 2018 Newsletter (Indiana)

Life After Budget Adoption…What’s Next? — After budgets are adopted and submitted in Gateway, the Department of Local Government Finance (“DLGF”) will review and issue a Notice of Final Budget Recommendation (more commonly referred to as the 1782 Notice).  Taxing units have ten calendar…

2018 Bond Market Update — 2018 has been an interesting year in the Municipal Bond market.  It has been the first year since 2013 that we have seen yields rise gradually, yet steadily, as the year has progressed.  The year started off with…

November 6, 2018 Newlsetter (Ohio)

Finance Future Utility Projects with System Development Changes — Is your utility charging System Development Charges (“SDCs”) to new users connecting to the system?  SDCs, sometimes referred to as availability fees or capacity charges, have been used by sewer and water utilities for many years to provide a source…

November 1, 2018 Newsletter (Indiana)

Outsourced Financial Management:  Part 1 in a Series — Because tax revenues never go far enough, local governments are always looking for ways to save money while still providing needed services. One strategy to consider is outsourcing the financial management functions to a qualified, independent…

Understanding Assessed Valuation Q & A:  Part 1 in a Series — This article is part of a series to provide information relating to the components of assessed valuation, property classifications and how to analyze a unit’s tax base. What are the components of Assessed Valuation?

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