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July 12, 2018 Newsletter (Indiana)

Annexation and the Upcoming Census:  What You Need to Know! — Unbeknownst to many, state law prohibits an annexation ordinance from becoming effective during the year preceding a federal decennial census.  In other words, cities and towns are not allowed to make an annexation effective in 2019.  This includes…

Property Tax Debt:  Planning for Operating Balance Change — Are you looking to closely monitor your debt service levy and/or tax rate?  An important part of doing so is monitoring the debt service cash balance (line 11 on Form 4-B). In 2014, legislation was introduced…

June 28, 2018 Newsletter (Indiana)

New SBOA Reporting Requirements — On June 12, 2018 the State Board of Accounts announced new reporting requirement for all governmental units.  The objective of the reporting requirement is to provide a more efficient and cost effective audit process by doing more monitoring,…

Municipal Securities Reclassified in New Senate Banking Bill — On May 24, 2018 President Trump signed into law the Economic Growth, Regulatory Relief, and Consumer Protection Act, the largest banking bill since Dodd Frank. Also known as the Senate Banking Bill, it rolled back many provisions of Dodd-Frank and…

June 14, 2018 Newsletter (Indiana)

2019 School Budget Planning:  A Transitionary Time — It’s that time again. School corporations across Indiana need to start developing 2019 school budgets. Budget preparation can be a laborious and time-consuming process, but adding to the already complicated process for 2019 are the fund…

May 31, 2018 Newsletter (Indiana)

Utility Legislative Update — The Dust Has Settled on an Extended 2018 Legislative Session that Saw Several Significant Utility Bills Enacted There was a lot of drama surrounding the special legislative session called by the Governor to finish business undone at the end of…

Do You Have a Financial Roadmap to the Future? — Many governmental units across Indiana, large and small, are facing financial challenges due to rising costs, declining revenues, lack of economic growth, and property tax losses due to Circuit Breaker Tax Credits and other legislative changes. All of these factors…

May 29, 2018 Newsletter (Indiana)

Special Session Brings New Requirements for Redevelopment Commissions — The May 14th special session of the Indiana General Assembly saw passage of HEA 1242 in both chambers, and the bill was subsequently signed into law by Governor Holcomb. Included in this law are new requirements affecting redevelopment commissions. Effective…

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