164557 10/14/2008 CITY OF CARMEL, INDIANA VENDOR: 080501 Page 1 of 1
ONE CIVIC SQUARE CINDY SHEEKS CHECK AMOUNT: $339.50
CARMEL, INDIANA 46032 13791 LAREDO DRIVE
CARMEL IN 46032 CHECK NUMBER: 164557
CHECK DATE: 10/14/2008
DEPA AC PO NUMBER INV OICE NUM BER AMO DE SCRIPTION
101 5023990 239.50 MILEAGE
101 5023990 100.00 SBA TRAINING PER DIEM
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p,. =ib.d by Star Board o: Acc ts.
^,ea.t al Forts No. IO! (lf*c
MILEAGE CLAIM
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(GOVERNMENTAL UNIT) TO DR.
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(OFFICE. BOARD. DEPARTMENT OR INSTITUTION)
I SPEEDOMETER
DATE FROM T
READING+ AUTO MILEA E
9 MILES !M 5
POINT POINT NATURE OF BUSINESS TRAVELED PER MILE
START FINISH
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AUTO LICENSE NO. TOTALS l
+SPEEDOMETER READING columns are to be used only when distance between points cannot be determined by fixed mileage or official highway map.
Pursuant to the provisions and penalties of Chapter 155. Acts 1953. I hereby certify that the foregoing account is just and correct. that the amount claimed is legally due. after allowing. all just cred
and that no part of the same has been paid.
Date
Claim No. Warrant No. I have examined -the with -in claim and,hereby
IN FAVOR OF certify as follows:
That it is in proper form.
That. it is -duly authenticated as required
by law.
That it is based upon statutory authority.
That it is apparently correct
5D incorrect
On Account of Appropriation No. for this ursing Officer
moo� o (D
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Allowed 19 y
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STATE OF INDIANA
t'M AN EQUAL OPPORTUNITY EMPLOYER STATE BOARD OF ACCOUNTS
302 WEST WASHINGTON STREET
ROOM E418
rrV INDIANAPOLIS, INDIANA 46204 -2763
Telephone: (317) 232-2513
Fax: (317) 232-4711
Web Site: www.in.gov /sboa
CERTIFICATE
I hereby certify that, Cindy Sheeks Deputy Clerk- Treasurer
(Name) (Title)
City of Carmel Indiana attended a School for City Clerks, City Controllers and City and
(City or Town)
Town Clerk- Treasurers in Middlebury, Indiana, on October 9, 2008, called by the State Examiner,
pursuant to IC 5- 11 -14, and is entitled to mileage at a rate per mile determined by the city or town, council
to the person furnishing the conveyance, for each mile necessarily traveled to the place of meeting and
return, as provided by law.
For those persons residing fifty (50) miles or father from the meeting site, reimbursement for
lodging is also authorized for the night preceding the meeting date in an amount not to exceed the hotel's
single room rate. Reimbursement for meals purchased while attending the meeting in an amount
determined by the city or town council is also authorized.
STATE BOARD OF AC LINTS
r
Bruce A. f rt'fan,
State E miner
(This certificate is to be attached to an accounts payable voucher and filed in the Controller's or Clerk
Treasurer's office for payment from the General Fund in the same manner as other claims. No
appropriation is required for payment of the expense.)
'77
AI-
INDIANA LEAGUE OF MUNICIPAL
CLERKS AND TREASURERS
FALL DISTRICT MEETING
OCTOBER 9, 2008
DAS DUTCHMAN ESSENRAUS
MIDDLEBURY,.INDIANA
8:30 9:30 Registration Coffee Rolls
9:30 10:00 A.M. Welcome District Directors
J -/Janice Malinowski District 1, Schererville
�,6ulie Kline— .District 2, Syracuse
Teresa Glenn .District 3, Greencastle
tntroduction of State Officers and Guests:
harry Breese, State President, Greenfield
,,;Laura :Baker, State Vice- President Etna Green M�
JDavid Shafer, State Secretary, Munster
.,lay Brown, State Treasurer, Remington
,)Retha dicks, State immediate Past President,
Winona :Lake
yatt Greller., Executive .Director, 1ACT
Buryes, 'any
10:00 —11:30 A.M. Charlie Pride, State Board of Accounts
11:30 :12:45 P.M. :Lunch y�o
12:45 —1:45 P.M. Dan Jones, Department of Local Governmental
.Finance
W,
1:45 2:30 P.M. Question and Answer Session
2:30 3 :00 P.M. Door Prizes /Closing
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9/22/2008
Certifying the Submission
Certification required by both auditor and
auditee
Certification is accomplished after uploading
the data collection form and single audit
report
SUBMIT THE SINGLE AUDIT
PACKAGE
Following both certification by auditor and
auditee, the office will "submit" the package
REVISED SUBMISSION
On main menu, select "File a Revised Submission"
Read online description of the process
To make changes on Form SF -SAC, click "Enter Form
SF -SAC Data" button
Click "Unlock Finalized Form" button
Update form then Check Data
Upload audit report if required
Certify SF -SAC form data
Click "Submit to FAC" button
3
9/22/2008
Your Responsibilities
Entering the information for the data collection.
Discuss new requirements with auditee; obtain name
and email address of auditee certifying official from
unit.
During exit conference provide a copy of the draft
data collection form to auditee. Provide unit
certifying official with the password, security
question and answer you used to create the FAC file.
IDES
Initial screen for IDES if you select "Enter New
Form" See Exhibit A
Second screen Exhibit B Unit identification
number, choose password and select a
security question.
"Are you ready to start?" Answer yes. Screen
print is Exhibit C (make copy for unit)
Upload the Audit Report
Create PDF version of the audit report
Upload Audit Report
See examples of email notification from FAC
that reporting package is ready to be certified.
Certification Process (remind the unit to retain
the email notification with their unique
signature code.
2
j 9/22/20 ®8
MISCELLANEOUS
Internet Data Entry System (IDES)
2008 Data Collection Form
Changes to IDES
For fiscal periods ending in 2008 or later:
Enter Form SF -SAC data online
Check Form SF -SAC data for errors
Upload the Single Audit
Certify the submission
Final submission of Single Audit package
Electronic submission of the reporting package is
required.
New 2008 -2010 Submission
Method
Create your online report ID
http: /harvester.census.gov /fac /collect/
ddindex.html)
Complete your Form SF -SAC/ error check
Provide report id /password /security question
to unit
Provide draft copy of SF -SAC to unit
1
Clerk- Treasurers' Fall
r'ere
Conference
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Department of Local Government
Finance
Dan )ones, Assistant Director of Budget Division
October 9, 2008
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i IMiana Department of Laral Wvemnierd Finance 1
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2008 Budgets
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Budget Status for 2008
Budget Orders certified by Oct. 1: 79
Orders certified last year: 79
County's assessed values certified: 84
AV's certified last year: 87
2008 1782 Notices issued: 82
1782's issued last year: 88
Budget Orders remaining to issue: 13
Orders remaining last year: 13
Indiana Department of Local Government Finance 2
Comprehensive Mwpment and Ndgettimeline 2007 pay 2006
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61 days' 56 days 47 Lp 76 days
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Outlook for 2009
Sales Ratio studies received: 38
Last Year 0
Sales Ratio studies approved: 16
Last Year 0
2009 Assessed Values received: 0
Indiana Dep.,t —t of Local Government Finance 4
2007 pay 2008 Budget Certification Status Map
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2008 pay 2009 Budget Certification Status Map
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L,aaocoer.
2008/2009 Budget Cycle
Budget adoption deadline: Dec. 1
—Provides additional time for:
m Receiving more information (AV's)
m Estimating miscellaneous revenues
m Projecting second half expense
mContemplating budgets
Indiam Departmem of Local Gove—rd Finwoo 7
2008/ 2009 Budget Cycle
Amended Timeline:
Nov. 10: Last day for budget advertisement
Nov 14: Last day to submit to county council
Nov 18: Last day for second advertisement
Nov 20: Last day to file excess levy appeal
(except shortfall)
Nov 21: Last day for public hearing
Indiana Depaitment of Local Government Finance
2008/2009 Budget Cycle
Amended Timeline (cont'd):
Dec 1: Last day for budget adoption
Dec 3: Last day to file budgets with
county auditor (TAB)
Dec 17: Last day for county auditor to
publish notice of adopted tax rates for
each tax district
Irdiona Departmenl of Lord Government Finance 9
City, Town and Township Budget Approval Process
Ctty /Town /Township:
Detcrmtne date budgets are
reviewed by the County.
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City /TownfTownship:
Give first public notice no later
than No—rr.ixs I('..!
City/Town /Township: Submit
statement of proposed or estimated
tax rate and levy and a copy of
proposed budget for the following
year to the County Council by
lvnxnnr..r ]7.'"
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j City /Town /Township:
Give secnnd public notice no later
than Ivo•:embEr 18.'
County Council: Review tax rate,
tax levy and budget by 4ovc;n:}x §r 2t.'
i
County Council: Issue a
nonbinding recammendalion to me
city, lows or township.'
i
i City/Town /Townsbip: Fix tax
rate and tax levy and adopt
budget by ccern?L_r
Submit to county
auditor be „c«n
10
Submit to DLGF"
2008/2009 Budget Cycle
f Must submit budgets /levies /rates to
county councils
Prior to budget adoption
No later than Nov. 14
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Indiana NpaMnenl of Loral Govemmenf Finance 11
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2008/2009 Budget Review
by Council
Council "shall" issue non binding
recommendation to unit
Recommendation includes:
comparison to non -farm personal income
growth for both state and county
comparison to other taxing units in county
DLGF will process budgets after
recommendation provided.
Indiana Depaf nW of Local Govern enl Finance 12
2008/2009 Budget Review
3 by Council
DLGF- provided optional form for units
to use for submitting data to council
Form available at
www.in.gov /dlq�f�/6800.htm
1 Form includes fields for all information
needed to comply with statute
I County auditors may want to retain a
copy of the form from each unit and
include with the budgets.
Indiana Department of Local Govemmerd Finance 13
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COUnty C Prppem, Tav Budget Review Farm
Taaing L) nit Type, Levy, and Rate
Budget Year 7009
(—pa M the current year property toy levy to the prpppsed property tali levy.
7008 Budget 7003 Bvd6el iI A A c0 A
Statn average Grpw:h Quut. 3.PO% 4.00%
[pun]y Giuwl h Quouent_ ]_70%
Unit Type: Cxy/Town Coil RetornnendaRom
Unit Name XXXXOXCIVILTOWN
Omt C ode: Rg 30947
rw,p r axamr as rem ioo9ui rcnN,e nx xon xpag xtc9ulw c u 1 sm9co.:,rc
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crca snncrc vexlruxr:wa. t
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we.+ >_.ID ncm cwn "i r :k pen prate IJ4+
S�:i2 odor cces: bs?taw��, s. :9:ti:i pca�: o.ws,
I `,:v $..4 omt Coast .S;i `..C. o.[C,v
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3.:y' ,..,"K?c': open. alvx
2 .ria:. oars oom: ,s�:.:;;' I .;iV�.ac� am+ nrm
?P,� O.cas ontna �$x°r; 4a• Gann li
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9!99 roxat c 5 5. aac aaox y wk 5 5 t pop, oar. S'�
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2008/2009 Levy Appeals
Excessive Levy Appeals
Due by Nov. 20 (except shortfalls)
shortfall appeals due Dec. 31
Considered only if appeals advertised and
adopted with the 2009 budget.
The advertisement needs to indicate the
amount of the appeal, including shortfall
appeals.
a
Indiana Department of Local Gov —ort Finance 15
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20 08/ 20 09 levy Appeals
Five appeals remain for 2009 levies
Annexation, consolidation, or other extension of
services
Three -year growth in assessed value
Civil taxing unit cannot carry out its
governmental duties
Correction of errors
Property tax shortfall as a result of erroneous
assessed values
Indiana Department of Local G.--d Finance 16
Pre -1977 Police Fire
Pensions
3 DLGF shall reduce the maximum permissible
ad valorem property tax levy of any civil
taxing unit and special service district by the
amount of the payment to be made in 2009
by the state of Indiana under IC 5- 10.3 -11,
as amended by this act, for benefits to
members (and survivors and beneficiaries of
members) of the 1925 police pension fund,
the 1937 firefighters` fund, or the 1953
police pension fund. (HEA 1001 Section 840)
Indiana Npad —t d Local Go,—rt Finance 27
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Police Fire Pensions
In the past, the state usually paid 50% of
the cost of the total pension obligation
Units have generally contributed the lesser
of 50% of the total obligations or a frozen
percent of the max levy
Levy reduction is the lesser of the 50%
amount or the amount of the unit's
obligation
]8
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Pension Relief calculator
This estimation is for illustrative purposes
o�lv 2007 2008 2009
j Maxi mum Ad Valorem Levy 7, 207,767 S 7,474,45 7,773,4 i
Times: Frozen P ercent 8.6952% 8.6952% 1 8.6952%
q Maxi Em 62 6,130 649 919 675,916
E Maximum Fm to er Share of Benefits 62
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I Projected M onthly Benefits Paid During Year* S 1. 097.839 1,130 774 S 1,164,697
Plu Proj ected DROP Lump Sum Benefits 469.466 500,000 1,000,000
Equals Total Projected Benefits 1,567,305 S 1 2,164,697
Estimated Pension Relief Fund Distribution S 940,575 I S 980,855 S 1,488,782 j
tee P., °i
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i Change- Reduction in Maximum Levy 675.916 i
Police Fire Pensions
Points to remember:
1. Payments by state are due on or before July 1
and Oct. 2. IC 5- 10.3- 11 -4.7
2. Existing fund balances cannot be diverted for
j purposes other the pension plans but you may
use for payments until state distribution
3. Continue reporting to PERF by the date set by
PERF Board (Before April 1)
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Fore Protection Territories
HEA 1001 Sec. 177 amended IC 6 -1.1-
1 18.5 -10.5:
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Beginning with taxes payable in 2009,
levies may not increase more than the
I
assessed value growth quotient minus 1
I India- DeparLnant of Local Govamment Finance 23
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Circuit Breakers
Taxes payable in 2008: 2% credit applies
(IC 6 -1.1- 20.6 -7)
Taxes payable in 2009:
Homesteads: 1.5%
Residential Property 2.5%
Long -term care 2.5%
Agricultural Land 2.5%
Non residential real and personal property 3.5%
Irxllam Depadment of Loral Govern ad Finance 22
e
Circuit Breakers
Taxes payable 2010 and beyond:
I —Homesteads: 1.0%
Residential Property 2.0%
I Long -term care 2.0%
—Agricultural Land 2.0%
I
Non- residential real and personal
property 3.0%
Indiana Department of Local Goverrmerd Finance 23
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Circuit Breakers
Exempts "eligible" county's debt
service or lease levies from circuit
breaker calculation
Effective Jan 1, 2009, taxes imposed
that have been approved by voter
referendum .or public question are not
included in circuit breaker calculation
IC 6 -1.1- 20.6 -7.5
Indiana Deparlmenl of Local Government Finance 29
Distressed Unit Appeals Board
3 Distressed Unit may petition the
Distressed Unit Appeal Board (DUAB)
for relief from circuit breaker credits
(IC 6- 1.1- 20.3 -6)
Distressed Unit: expects to have
I property tax collections reduced by at
least 5% in a calendar year as a result
of circuit breaker credits.
f Indiana Depart —d Local Gev—d Finance 25
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Distressed Unit Appeals Board
petition must include a proposed
financial plan that includes:
Proposed budget enabling. unit to cease
being distressed
Proposed efficiencies, consolidations, cost
reductions, uses of other alternative
revenues enabling unit to cease being
distressed
Indiana Department M Local G--em Finance 26
Distressed Unit Appeals Board
Petition must include a proposed
financial plan that includes (Cont'd):
Proposed increases in percentage
thresholds at which circuit breaker credit
applies, including varying property classes
Proposed reductions to the percent
credits
Distressed Unit Appeals Board
If Board authorizes relief, governing body
-division affected by
of each political sub
the plan must agree
Relief m;ay include increasing CB AV
percent thresholds, decrease CB percent,
exempt debt service levies from CB
calculation
Distressed Unit Appeals Board
If DUAB grants relief from the circuit
breaker credit, the board "shall"
conduct audits and reviews as
necessary to assure compliance with
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the terms of the financial plan.
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Indiana Department of Local Govenvnent Finance 29
Reminders
The budget order is normally the only
notification you receive about
transferring funds out of the levy
excess fund
Order is authorization to make transfer
from the fund
Indiana Department of Loral Govemmenl Finance 30
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Reminders
2008 Additional appropriation requests
j deadline: Dec. 15
Salary ordinance deadline: Sept. 30
The DLGF will consider requests to extend the
i deadline until Dec. 1 to coincide with the
extended budget adoption date.
Requests should go to Budget Director John
Mallers at irnallers(@digf.in.gov
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Indiana Department of Local Government Finance 31
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Operating with New Efficiency:
(ONE) Indiana Program
Allows municipalities in Indiana to pool
purchasing power and receive greater
discounts than when purchased individually
DELL contract is projected to save Indiana
around $11M in IT purchases over the life of
the contract
Contact Elizabeth Lerch (Dept. of Admin) at
elerch@idoa.in.gov for information
Indiana Department of Loral Gove�nord Finance 32
1
For More Information
blb
Dan Jones
317.232.0651
Djones @dlgf.in.gov
Nevus and notices from the DLGF
www.in.gov /digf /7063.htm
Contact the DLGF
317.232.3777 or
www.in.gov /dlgf /2338.htm
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i Indiana Department of Low! Government Finance 33
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Prescribed by State Board of Accounts City Form No. 201 (Rev. 1995)
ACCOUNTS PAYABLE VOUCHER
CITY OF CARMEL
An invoice or bill to be properly itemized must show: kind of service, where performed, dates service rendered, by
whom, rates per day, number. -of hours, rate per hour, number of units, price per unit, etc.
Payee
Wt l {.(�1�� Purchase Order No.
Terms
Date Due
Invoice Invoice Description Amount
Date Number (or note attached invoice(s) or bill(s))
(DD
Total
I hereby certify that the attached invoice(s), or bill(s), is (are) true and correct and I have audited same in accordance
with IC 5- 11- 10 -1.6.
20
Clerk- Treasurer
VOUCHER NO. WARRANT NO.
ALLOWED 20
IN SUM OF
ON ACCOUNT OF APPROPRIATION FOR
Ib I g)
Board Members
Po# or INVOICE NO. ACCT #/TITLE AMOUNT
DEPT. I hereby certify that the attached invoice(s), or
bill(s) is (are) true and correct and that the
materials or services itemized thereon for
which charge is made were ordered and
received except
20
Signature 61
Cost distribution ledger classification if Title
claim paid motor vehicle highway fund