Proposed additional appropriations; public hearing
Sec. 5. (a) If the proper officers of a political subdivision desire
to appropriate more money for a particular year than the amount
prescribed in the budget for that year as finally determined under this
article, they shall give notice of their proposed additional
appropriation. The notice shall state the time and place at which a
public hearing will be held on the proposal. The notice shall be given
once in accordance with IC 5-3-1-2(b).
(b) If the additional appropriation by the political subdivision is
made from a fund that receives:
(1) distributions from the motor vehicle highway account
established under IC 8-14-1-1 or the local road and street
account established under IC 8-14-2-4; or
(2) revenue from property taxes levied under IC 6-1.1;
the political subdivision must report the additional appropriation to
the department of local government finance. If the additional
appropriation is made from a fund described under this subsection,
subsections (f), (g), (h), and (i) apply to the political subdivision.
(c) However, if the additional appropriation is not made from a
fund described under subsection (b), subsections (f), (g), (h), and (i)
do not apply to the political subdivision. Subsections (f), (g), (h), and
(i) do not apply to an additional appropriation made from the
cumulative bridge fund if the appropriation meets the requirements
under IC 8-16-3-3(c).
(d) A political subdivision may make an additional appropriation
without approval of the department of local government finance if
the additional appropriation is made from a fund that is not described
under subsection (b). However, the fiscal officer of the political
subdivision shall report the additional appropriation to the
department of local government finance.
(e) After the public hearing, the proper officers of the political
subdivision shall file a certified copy of their final proposal and any
other relevant information to the department of local government
finance.
(f) When the department of local government finance receives a
certified copy of a proposal for an additional appropriation under
subsection (e), the department shall determine whether sufficient
funds are available or will be available for the proposal. The
determination shall be made in writing and sent to the political
subdivision not more than fifteen (15) days after the department of
local government finance receives the proposal.
(g) In making the determination under subsection (f), the
department of local government finance shall limit the amount of the
additional appropriation to revenues available, or to be made
available, which have not been previously appropriated.
(h) If the department of local government finance disapproves an
additional appropriation under subsection (f), the department shall
specify the reason for its disapproval on the determination sent to the
political subdivision.
(i) A political subdivision may request a reconsideration of a
determination of the department of local government finance under
this section by filing a written request for reconsideration. A request
for reconsideration must:
(1) be filed with the department of local government finance
within fifteen (15) days of the receipt of the determination by
the political subdivision; and
(2) state with reasonable specificity the reason for the request.
The department of local government finance must act on a request
for reconsideration within fifteen (15) days of receiving the request.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.46, SEC.2; P.L.69-1983, SEC.5; P.L.57-1991, SEC.1;
P.L.17-1995, SEC.4; P.L.90-2002, SEC.161.
Last modified: May 28, 2006