Agenda Of Today’s Vanderburgh County Board of Commissioners Meeting
Agenda For Today’s Vanderburgh County Board of Commissioners  2022, AT 3:00 pm, Room 301, Civic Center Complex
1. Call to Order
2. Attendance
3. Pledge of Allegiance
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- 4. Action Items a. Health Department i. COVID-19 Update
- b. Old Courthouse Foundation, Inc. Amended By-Laws
- c. 2022 Kronos Time Keeping Support Services Contract
- d. Nyhart Service Agreement – 2 Year Renewal
- e. Vanderburgh County Treatment Court Contract Renewals for Home Verification Officers i. Dion Wingerter
- ii. John Helfrich
- iii. Ryan Barrett
- iv. Troy Hardin
- f. Old National Events Plaza Waiver for County Department Activity
- g. An Ordinance Repealing Chapter 17.26 Signs of the Vanderburgh County Code
- h. Indiana Gaming Commission Letter – Coliseum Bingo
- i. County Engineer i. Request to Award VC22-01-01 Milling and Resurfacing of County Roads to E&B Paving for $1,284,340.50.
- ii. Change Order #1 for Kansas Road Phase 2 – Increase of $40,750.80
- iii. Oak Hill Road Right of Way Offers 1. Parcel 14 – Wolff a. $3,850.00
- 2. Parcel 19 – Thomas a. $155,000.00
- 3. Parcel 28 – Miley a. $36,050.00
- 4. Parcel 37 – Deweese a. $22,600.00
- 5. Parcel 38 – Lochmueller a. $1,175.00
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- j. Board Appointments i. Advisory Board on Disability Services 1. Brian Liivak
- ii. Commission on Homelessness in Vanderburgh County 1. Ben Shoulders
- iii. Community Corrections Complex Advisory Board 1. Jodi Uebelhack
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- 2. Dee Lewis
- 3. Stephanie Powell
- 4. Stephanie Terry
- 5. Cherie Wood
- 6. Heather Woods
- 7. Jay Dickerson
- 8. Kevin Groves
- 9. Chris Kiefer
- 10. Claire Will
- 11. Stephen Brown
- 12. Alyssa Nilssen
- a. Highway Department – Scot Wichser
- b. Purdue Extension – Dr. Meagan Brothers
- a. Approval of January 25th Board of Commissioners Meeting Minutes
- b. Employment Changes
- c. County Auditor i. Claims Voucher Reports 1. 01/24/2022-01/28/2022
- 2. 01/31/2022-02/04/2022
- ii. Permission to Advertise the 2021 Statement of Receipts & Expenditures Legal Ad
- d. County Engineer Report & Claims
- e. County Treasurer i. Inkeepers Tax Report
- ii. December 2021 Monthly Report
- f. Old National Events Plaza i. Waiver Request – Evansville Convention & Visitors Bureau Monthly Board Meetings
- ii. Surplus Request
- g. 2022 Township Standards and Guidelines i. Armstrong Township
- ii. Knight Township
- iii. Scott Township
- iv. Union Township
- h. County Council Surplus Request
- i. Sheriff’s Office Surplus Request
- j. Building Authority Surplus Request
- k. ARP Appropriation Request – 3 Sewer Projects
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5. Department Head Reports
6. New Business
7. Old Business
8. Consent Items
9. Public Comment
10. Adjournment
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Legislation By Ledbetter To Help At-Risk Children Advances To Senate
STATEHOUSE (Feb. 7, 2022) – The Indiana House of Representatives unanimously advanced legislation co-authored by State Rep. Cindy Ledbetter (R-Newburgh) to expand the state’s reporting on child deaths, which could be used to help children in need sooner and prevent tragedies.
According to the latest data from the Indiana Department of Child Services, out of 281 child deaths in 2020, 50 resulted from maltreatment by a caregiver, and 13 of these children had prior DCS involvement. Ledbetter, a member of the House Committee on Family, Children and Human Affairs, said if the state collected more data about instances like these, DCS, and state and local officials could work together to better identify risk factors and develop stronger policies to protect Indiana’s most vulnerable.
“Prioritizing the safety of vulnerable children is crucial,” Ledbetter said. “Collecting more information on cases where there is a child fatality will allow us to identify risks sooner rather than later, ultimately saving young lives.”
Currently, DCS reviews all fatalities involving allegations of abuse or neglect. They also review cases for children younger than age 3 when the death is sudden, unexpected or unexplained.
Ledbetter said the DCS releases a Child Fatality Report every year, and this bill simply adds information to be included in the report. House Bill 1247 would require additional data to be collected, including whether the child had any history with DCS, and whether abuse or neglect was substantiated. The agency would also report on the location and status of the child at the time of death, and indicate whether the child was part of an open DCS case, and whether or not the child had been returned home. The agency would also report whether the death occurred at home while the parents received interventions like counseling or addiction treatment.
Ledbetter said any Hoosier who suspects a child is being abused or neglected can call the Indiana Department of Child Services’ Child Abuse and Neglect Hotline at 1-800-800-5556. Reports can be made anonymously 24/7.
Each month, on average, DCS receives 15,000 hotline calls reporting suspected child abuse or neglect, and estimates that 75 percent of those reports are investigated for substantiation of the claims.
Visit iga.in.gov for more information on House Bill 1247, which now moves to the Indiana Senate for further consideration.
Vanderburgh County Lawmakers Advance High-Priority Legislation As Session Reaches Halfway Point
STATEHOUSE (Feb. 7, 2022) – In the first half of the 2022 legislative session, Vanderburgh County lawmakers voted to advance several key priorities, including a sweeping tax-cut package to help hardworking Hoosiers and businesses.
Now in the hands of the Indiana Senate, area lawmakers supported what would be the largest tax cut in state history, putting over $1.3 billion back in Hoosiers’ pockets. The state’s budget reserves are expected to hit a record $5 billion at the end of fiscal year 2022, which is $3 billion more than expected.
“Instead of growing the size of government, the right thing to do is to return money to Hoosiers,” said State Rep. Matt Hostettler (R-Patoka). “Taxpayers earned this money and they know best how to use it to benefit their families and their businesses.”
Hostettler said House Bill 1002 would deliver direct relief to working Hoosiers by reducing the individual income tax from 3.23 to 3%. To encourage new investments, this legislation would also lower the business personal property tax while ensuring homeowners and schools aren’t negatively impacted. In addition, the bill would lower Hoosiers’ utility bills by repealing the 1.4% Utility Receipts Tax.
To alleviate the state’s ongoing nursing shortage, local lawmakers supported House Bill 1003 to boost the health care workforce pipeline by providing flexibility to those seeking licensure. By 2031, Indiana will need 5,000 additional nurses and nursing programs will need to increase their graduating classes by 1,350 each year to meet this need. This is in addition to the current 4,300 nursing job openings statewide.
“In order to relieve the nursing shortage, we need faster pathways for students to fill these positions,” said State Rep. Tim O’Brien (R-Evansville). “This legislation would help Hoosier talent by making it easier for students to gain experience while also growing the nursing candidate pool.”
O’Brien said this legislation would also give flexibility to nursing programs and nurse educators, and support nursing students working to obtain the required hours to be licensed.
To reduce jail overcrowding, area lawmakers supported House Bill 1004 to allow judges to send Level 6 felony offenders to the Indiana Department of Correction instead of county jails. The state often offers greater access to mental health and addiction treatment services.
“It’s clear that treatment and rehabilitation help reduce recidivism rates,” said State Rep. Wendy McNamara (R-Evansville). “There are limited resources in many rural areas for mental health and drug addiction, and these offenders could access more resources through the DOC.”
McNamara, the co-author of the legislation, said a recent report shows nearly 75% of all felony criminal filings in Indiana are Level 6 felonies, with many of those substance-related, like drug possession or operating while intoxicated.
McNamara said there’s a lot of work left to do in the second half of the session as the Indiana House of Representatives will consider Senate bills and the Senate will consider House bills. Watch sessions and committees, and view legislation at iga.in.gov.
USI Board of Trustees Votes Unanimously To Approve NCAA Application For Reclassification From Division II To Division I Status
On Monday, February 7, the University of Southern Indiana Board of Trustees, after careful review and consideration, gave approval for the University to make formal application to the NCAA for reclassification from Division II to Division I athletics. The vote was unanimous, 9-0.
“Indiana is my home state. Evansville is my hometown. The University of Southern Indiana is my alma mater. I can’t imagine my life without their influence,†said Ron Romain, USI Board of Trustees Chair. “I believe we have a duty to be forward thinking, to embrace change and to make our community and the state better. The unanimous vote of this Board indicates how strong support is for this move.â€
The decision comes after months of deliberation by the Board and substantial input from the University which began in Fall 2021. As part of the exploratory process the Board received the results from across the campus community of an internal survey, which included more than 2,200 responses. Additionally, the Board received a report from the DI Exploratory Committee made up of 25 individuals representing the USI governance bodies, faculty, staff, students, alumni, student athletes, coaches and community members. The report was based on the NCAA Readiness Assessment which serves as the foundation for a strategic plan should an application be made by an institution to be considered for DI membership. Finally, the Board received information from external consultants on the national landscape in intercollegiate athletics, including conference realignments, the NCAA Constitutional Convention and their observations as experts in these arenas.
“In our 56 plus year history, there have been many firsts. Our founders envisioned public higher education for our area and brought it to life in 1965,†said USI President Ronald S. Rochon. “Today, in 2022, USI envisions a future that includes competing at the highest level of athletic play, Division I. This move will serve to elevate the University athletically and academically. This is a proud moment for this institution; for our students, faculty and staff; for our more than 47,000 alumni; and for this community and the State of Indiana.â€
Rochon said this move was initiated when Division I conference officials sought out the University for inclusion. The move is also aligned with the University’s strategic plan goals of promoting USI to a national stage. “This move is directly tied to one of our stated strategic plan goals of elevating the University’s visibility and reputation,†said Rochon. “We have a long history of forward thinking and bold leaders and initiatives that have brought this institution to where we are now. Today’s decision marks one of the most daring and significant moves for the University since achieving its independence in 1985 as a statewide institution.â€
USI has competed in the NCAA Division II Great Lakes Valley Conference since 1979. The Screaming Eagles have been a competitive member of the GLVC with a winning history, including 10 individual and four team national championships at the DII level. USI student athletes have a proud tradition of academic excellence and Academic All-American status across all sports. With the addition of Swimming and Diving in Fall 2022, USI will have 19 varsity sports competing at the DI level.
“We have a proud tradition in the GLVC as a founding member and have appreciated our strong partnership with conference leadership and the schools we have competed against in this conference,†said Jon Mark Hall, Athletic Director. “Our success in the GLVC has allowed us to consider moving to Division I play, and we are excited about the opportunity to compete at that level.â€
The next step will be for the University to be invited by an NCAA Division I conference. The University will be finalizing discussions with a potential conference partner in the coming days and a public announcement will be made. After a conference partner is determined, the University will then a make a formal bid for reclassification within the NCAA prior to a June 1 deadline. Upon acceptance, the transition process takes four years to complete. USI would begin competing in a Division I conference at the beginning of the 2022-23 academic year and would leave the GLVC at the end of this academic year. Although USI may be eligible for conference champions during the four-year transition, the University would not be eligible for NCAA championships.
The move to Division I athletics will require additional funding including application fees, additional staffing and athletic scholarships. The University plans to meet those needs through student fees phased in over time, as well as donor support. Rochon has announced that generous donors have already committed $1.5 million in leadership gifts. He also committed to a 3% pool for employee raises beginning July 1, 2022, for the 2022-2023 academic year.
“I challenge all of those who support this University and this community and want to make them even better places, to join me in making a wise investment—to support this effort to enhance the reputation and visibility of USI and our community,†said Romain. “I understand that supporting athletics may not be for everyone, and the foundation of this great institution is academic in nature, however, we believe this move to Division I will advance USI on all levels.â€
A formal capital campaign is in the planning stages and the University will seek to mirror, dollar for dollar, funds to support both academics and athletics.
Supporting information about the University’s exploration of the move to Division I can be found at www.USI.edu/explore-DI.
Surprise Billing And Balance Billing – What You Need To Know
 The Indiana Department of Insurance wants you to be aware of the new protection from surprise medical bills.
Indianapolis -Â New federal laws are in place to protect you from surprise bills in many cases. Here are the basics of the new protections.
What is balance billing?
Balance billing occurs when a health care provider bills a patient after the patient’s health insurance company has paid its portion. The balance bill is for the difference between the amount the provider charges and the price the insurance company sets, after the patient pays any co-pay, co-insurance, or deductible.
Balance billing can occur when a consumer receives health care services from an out-of-network provider or an out-of-network facility. In-network providers agree with an insurance company to accept the insurance payment in full. In-network providers agree not to balance bill. Out-of-network providers do not have this agreement with the insurance company. Therefore, in the past they sometimes billed the patient for the amount not covered by insurance.
Some health plans, such as Preferred Provider Organization (PPO) or Point of Service (POS) plans, offer some coverage for out-of-network care, but the provider can still balance bill the patient. Other plans offer no coverage for out-of-network providers and leave the financial responsibility entirely on the consumer.
Balance billing is prohibited in both Medicare and Medicaid.
What is surprise billing?
Surprise billing occurs when a patient receives a balance bill after unknowingly receiving care from an out-of-network provider or an out-of-network facility, such as a hospital. This can occur in emergency and non-emergency situations
Some states have enacted protections for consumers against surprise billing. However, state laws do not apply to self-insured health plans, which account for the majority of people who get coverage through an employer. Now, federal law adds additional protections.
What protections are in place?
A new federal law, the No Surprises Act, protects you from:
- emergency out-of-network medical bills including air ambulances, and
- non-emergency services at an in-network facility.
The federal law applies to plans starting in 2022 and will be enforced by the federal government in Indiana. It applies to self-insured health plans offered by employers as well as health insurance companies.
- A facility (such as a hospital or freestanding emergency room (ER)) or a provider (such as a doctor) may not bill you more than your in-network cost sharing amount for emergency services.
This is true even if the emergency services you received were at an out-of-network facility or performed by an out-of-network provider.
- Under your health plan, you are still responsible for cost sharing amounts that may include copays, coinsurance, and deductibles.
- You are also protected when you receive non-emergency services from out-of-network providers at in-network facilities. An out-of-network provider may not bill you more than your in-network co-pay, co-insurance, or deductible for services performed at an in-network facility.
- You can still consent in advance to receive care from an out-of-network provider in some situations and agree to pay the provider amounts above your in-network co-pay, co-insurance, or deductible.
What else should I know?
- You must receive notice of your rights under the new law from your health plan and from the facilities and providers that serve you.
- If you think the protections have not been applied correctly, you can file an appeal with your insurance company or request external review of the company’s decision.
- You also can file a complaint with the federal Department of Health and Human Services.
Visit the Indiana Department of Insurance No Surprises Act page for additional resources and FAQs with examples of Surprise Bill Protections.
Procedures For The Establishment And Reestablishment Of Cumulative Funds
Procedures For The Establishment And Reestablishment Of Cumulative Funds
The Department of Local Government Finance (“Departmentâ€) issues this memorandum, which applies to the following Cumulative Funds established under the procedures outlined in Ind. Code § 6-1.1-41, and which supersedes all previous memoranda on the subject. This memo does not take the place of Indiana law. The Department and all local units of government are bound to due dates and responsibilities as outlined in the law. In the event any part of this memorandum conflicts with Indiana law, Indiana law governs.
A political subdivision (“unitâ€) desiring a new cumulative fund or to increase the property tax rate for an existing cumulative fund must establish or reestablish the fund. The unit may only establish or reestablish a cumulative fund for which it has authority to establish under the statutes referenced at the end of this memorandum in Table 1. Templates for each step may be found in the companion document with this memo.
Please note that House Enrolled Act 1427-2021 (“HEA 1427â€) amended the process for establishing or reestablishing cumulative funds. This includes the Department’s review of the unit’s proposal. With a few exceptions, HEA 1427 did not change the process for a unit to establish or reestablish a cumulative fund prior to submitting the proposal to the Department. This memorandum incorporates the changes made by HEA 1427 as well as describing the statutory requirements under Ind. Code § 6-1.1-41 and related statutes.
All units seeking to establish or reestablish a cumulative fund with the Department must submit the following documents to the Department by May 31, 2022. Units may submit these documents electronically.
- Procedure Checklist
- The checklist can be found in Appendix A of the companion document.
- Adopted resolution/ordinance of adopting body
- For most units, the resolution/ordinance template can be found in Appendix C of the companion document.
- For fire protection territories, the resolution/ordinance template can be found in Appendix D of the companion document.
- County auditor’s Certificate of No Remonstrance
- If no taxpayer remonstrance has been filed, the County auditor will be able to provide the appropriate certificate.
- Additional information related to submitting the Certificate of No Remonstrance can be found later in the memo.
For questions regarding the cumulative fund procedures, please contact your Budget Field Representative.
In addition to complying with the budget, tax rate, and tax levy requirements of Ind. Code § 6-1.1-17, the following steps must be taken when establishing a cumulative fund or increasing the rate of an established fund. A tax to finance the fund may not be levied in the ensuing year if
- following a hearing on a taxpayer remonstrance, the establishment of a fund is found not to be in compliance with Ind. Code § 6-1.1-41 and other relevant statutes; or
- the tax rate is not certified in conformity with Ind. Code § 6-1.1-41.
PUBLICATION OF NOTICE TO TAXPAYERS
The hearing must be publicized through a Notice to Taxpayers in accordance with Ind. Code § 5-3-1-2(f). The hearing must describe the tax levy to be imposed and must be published two (2) times, at least seven (7) days apart, with the first publication being at least ten (10) days before the public hearing and the second publication at least three (3) days before the public hearing. Per Ind. Code § 6-1.1-41-3(d) as amended by HEA 1427, the notice of the public hearing must be in the form prescribed by the Department. Appendix B contains a template for this notice.
The notice must be published in two (2) newspapers published within the unit, as applicable, in accordance with Ind. Code § 5-3-1-4.
If the fund is for a Cumulative Voting System (Ind. Code § 3-11-6) or Cumulative Channel Maintenance (Ind. Code § 8-10-5-17), a notice of the proposal and the public hearing must also be posted in three public places within the unit.
PUBLIC HEARING & ADOPTION OF RESOLUTION/ORDINANCE
The adopting body for the unit must conduct a public hearing on the proposed cumulative fund on the date, time, and location as indicated in the Notice to Taxpayers. At this hearing, taxpayers of the affected taxing district(s) have the right to be heard. Subsequent to the public hearing, the adopting body can vote to pass a resolution/ordinance adopting the proposed cumulative fund and rate as presented, or at a lower tax rate. Appendix B contains a template for this notice.
Units should pay close attention to whether the enabling statute requires the unit’s fiscal body or legislative body to establish a cumulative fund. Generally, the county commissioners establish a county cumulative capital development fund and a cumulative bridge fund.
PUBLICATION OF NOTICE OF ADOPTION
The unit must publish a Notice of Adoption to the affected taxpayers. Per Ind. Code § 6-1.1-41-3(e), this notice must be published in a manner prescribed by the Department. Appendix E contains a template for this notice. The unit must publish the Notice of Adoption one (1) time within 30 days after the date of the adoption in two newspapers published within the unit, as applicable, in accordance with Ind. Code § 5-3-1-4. If the fund is for a Cumulative Voting System (Ind. Code § 3-11-6) or Cumulative Channel Maintenance (Ind. Code § 8-10-5), the notice must also be posted in three public places in the political subdivision.
The publication of this Notice begins a 30-day remonstrance period for the taxpayers affected by the cumulative fund. Taxpayers who are affected by the proposed cumulative fund may file an objection petition with the county auditor, not later than noon 30 days after the publication of the Notice of Adoption, setting forth their objections to the proposed fund. Pursuant to Ind. Code § 6-1.1-41-6, and as changed by HEA 1427, signatures from at least twenty-five (25) taxpayers are required for a valid objection.
Exceptions to the 30-day remonstrance period are limited to the Cumulative Building and Capital Improvement Fund (Ind. Code § 36-9-16-5) and the Cumulative Building for Hospitals Fund (Ind. Code § 16-22-5-4). Only these two funds require a ten-day remonstrance period.
Pursuant to Ind. Code § 6-1.1-41-3(e), the Department prescribes the manner in which the Notice of Adoption must be published.
The county auditor must immediately certify the objection petition(s) to the Department by verifying all of the following:
- The number of taxpayers on the petition and counterparts who are property owners within the taxing district(s) where the proposed cumulative fund will be levied.
- The proper number of qualified signatures appears on the petition and counterparts.
- The petition(s) was filed within the proper number of days after the publication of the Notice of Adoption.
TAXPAYER REMONSTRANCE & HEARING
If a petition is certified by the county auditor to the Department, the Department must fix a date for a hearing within a reasonable time after receipt of the objection. The Department is not required to hold a public hearing on a taxpayer remonstrance unless the petition alleges by reasonable statements of fact that the unit failed to comply with the procedural requirements under 1) Ind. Code § 6-1.1-41; 2) Ind. Code § 5-3-1; or 3) the enabling act for the cumulative fund. A hearing will be conducted by a hearing officer of the Department, at which time all affected taxpayers will have the right to be heard. As permitted by Ind. Code § 6-1.1-41-7, this hearing may be held through electronic means or in-person.
Notice of the hearing, under the signature of the Commissioner of the Department, must be given to the county auditor and the first ten (10) taxpayers whose names appear on the petition at least five (5) days before the date of the hearing. This notice must be sent by mail with prepaid postage at least five (5) days before the hearing date. This notice will indicate whether the hearing will be held electronically or in-person.
At the hearing, testimony will be accepted from those in opposition to, as well as those in favor of, the proposed cumulative fund. The hearing officer will submit a report on the hearing to the Commissioner. The Department must certify approval, disapproval, or modification of the proposal to the county auditor. The Department may only disapprove a cumulative fund upon a finding that the unit did not comply with the procedural requirements under 1) Ind. Code § 6-1.1-41; 2) Ind. Code § 5-3-1; or 3) the enabling act for the cumulative fund. The action of the Department with respect to the proposed fund is final.
SUBMISSION TO THE DEPARTMENT
A unit that adopts a proposed cumulative fund pursuant to Ind. Code § 6-1.1-41 must submit the adopted ordinance/resolution to the Department for approval on or before May 31 of the year preceding the year in which the proposed levy takes effect. The following must be submitted to the Department:
- Procedure Checklist (see Appendix A).
- Adopted resolution/ordinance of adopting body (Appendix C or D, as applicable).
- County auditor’s Certificate of No Remonstrance, when available*.
*While Ind. Code § 5-3-1-2(i) requires a Notice to be published within 30 days of the date of adoption, Ind. Code § 6-1.1-41-4 requires that a proposal be submitted to the Department on or before May 31. The proposal must include a Certificate of No Remonstrance so that the Department is aware that no remonstrance has been filed prior to certifying the tax rate. However, a unit that adopts a cumulative fund in mid-May will not have a full 30 days to publish the Notice of Adoption before having to submit the proposal. In such a case, it would not be possible to have a Certificate of No Remonstrance both on or before May 31 and once the 30-day remonstrance window has expired. A unit may submit a Certificate of No Remonstrance after the May 31 deadline under the following conditions:
- The Notice of Adoption was published before May 31.
- The remonstrance period cannot end on or before May 31.
- All of the other required documents have been submitted to the Department on or before May 31.
The Department will not proceed with certifying the tax rate until the Certificate of No Remonstrance is received.
Indiana Code 5-3-1-4, as presently written, does not distinguish between paper and electronic versions of newspapers. As more and more newspapers are moving entirely to an electronic format, some units may not have newspapers that publish paper editions in their jurisdiction. The unit should attempt, in compliance with Ind. Code § 5-3-1, to publish its notices in paper editions.
REVIEW BY THE DEPARTMENT
If no taxpayer remonstrance has been filed pursuant to Ind. Code § 6-1.1-41-6: The Department will verify that the tax rate for the cumulative fund as stated in the adopting ordinance does not exceed the tax rate that is permitted by the statute that allows the levy for the cumulative fund. A list of statutes and tax rates can be found in Table 2. The Department will certify the rate adopted by the unit, not to exceed the statutory maximum rate for the cumulative fund. If a submission is not filed on or before May 31, the Department has discretion not to certify the rate.
If a taxpayer remonstrance has been filed pursuant to Ind. Code § 6-1.1-41-6: After a hearing on the objections, the proposal will be reviewed by the Department for compliance with procedural requirements and whether the adopted rate does not exceed what is permitted by statute. If the adopted rate exceeds what is permitted by statute and the proposal is otherwise proper, the Department will approve the rate at the statutory maximum.
INCLUDING THE CUMULATIVE FUND IN THE UNIT’S BUDGET
An approved cumulative fund may be levied beginning with the first annual tax levy imposed following approval of the proposal or in the year stated in the Department’s order. Cumulative funds, with the exception of the Cumulative Building or Cumulative Capital Improvement Fund (Ind. Code § 36-9-16-4), do not expire and may be levied from year to year as long as they are advertised annually with the annual budget or are not time-limited by the establishing resolution/ordinance.[1]Please note that if a unit adopts a rate for a cumulative fund as part of its budget adoption that is less than the rate at which the fund had been initially established, the unit will be held to that lesser rate the following year unless the unit reestablishes the fund at a higher rate. Again, to levy a tax in 2023, the fund must be properly adopted in 2022 and the petition timely submitted to the Department in 2022 (a unit seeking to levy a cumulative fund tax starting in 2023 should not adopt the cumulative fund until 2022).
If the appropriate fiscal body wishes to increase the rate in subsequent years, the fund must be reestablished and presented to taxpayers (a unit establishing a municipal or county cumulative development fund may adopt three years’ rates upon the establishment of such fund). The fund must also be reestablished if the use of the cumulative fund is changed. The tax rate may not exceed the rate specified by the statute authorizing the fund. The Department will apply the rate cap calculations to all cumulative funds as listed in this bulletin. As required by Ind. Code § 6-1.1-18-12, the maximum property tax rate levied for certain cumulative funds must be adjusted each time a reassessment or annual adjustment of property values takes effect. When a cumulative fund is established, the Department order will reflect the (statutory) rate approved by the Department. The Budget Order will reflect the cap rate adjustment pursuant to Ind. Code § 6-1.1-18-12. A list of cumulative funds subject to this adjustment can be found in Table 3.
Additional Guidance on Cumulative Funds
Taxes collected for a cumulative fund must be deposited in that same fund and may only be used for the purposes authorized by the corresponding statute and the resolution/ordinance as adopted. All funds must be appropriated before expenditure. The Department must approve all appropriations, except for those involving the Cumulative Bridge Fund or Cumulative Levee Fund. Appropriations may be included in the unit’s annual budget or may be performed through the additional appropriation process under Ind. Code § 6-1.1-18-5. Levies and rates, however, must be approved in the annual budget process.
If the unit establishing the fund decides that the need for which the fund was established has been satisfied or no longer exists or the unit rescinds the tax levy for the fund, the fiscal body shall, pursuant to Ind. Code § 36-1-8-5, order the balance of the fund to be transferred as follows unless a statute provides that it be transferred otherwise:
- funds of a county, to the general fund or rainy-day fund of the county;
- funds of a municipality, to the general fund or rainy-day fund of the municipality;
- funds of a township for the redemption of township assistance obligations, to the township assistance fund of the township or rainy-day fund of the township; and
- funds of any other political subdivision, to the general fund or rainy-day fund of the political subdivision.
State Board of Accounts (“SBOAâ€) has taken the position that transfers from cumulative funds are governed by the specific statutory language and SBOA would take exception to cumulative funds under Ind. Code § 6-1.1-41 being transferred to the rainy-day fund. SBOA would not take exception to the transfer of funds if the purpose for which the fund was established had been accomplished, the need for the fund no longer existed, or the unit rescinded the tax levy.
Fire Protection Territory Equipment Replacement Fund is subject to both Ind. Code § 36-8-19-8.5 and Ind. Code § 6-1.1-41. Thus, the legislative bodies of each participating unit must adopt an ordinance (if the unit is a county or municipality) or a resolution (if the unit is a township), and the following requirements must be met:
- The ordinance or resolution is identical to the ordinances and resolutions adopted by the other participating units.
- Before adopting the ordinance or resolution, each participating unit must comply with the notice and hearing requirements of Ind. Code § 6-1.1-41-3.
- The ordinance or resolution authorizes the provider unit to establish the fund.
- The ordinance or resolution includes at least the following:
- The name of each participating unit and the provider unit.
- An agreement to impose a uniform tax rate upon all of the taxable property within the territory for the equipment replacement fund.
- The contents of the agreement to establish the fund.
- A Notice of Adoption is published in accordance with Ind. Code § 5-3-1-4, which begins a 30-day remonstrance period.
- Objection petitions are processed as described on pages 2 and 3 of this Memorandum.
- All materials are submitted to the Department on or before May 31.
See Ind. Code § 36-8-19-8.5 for more information. Appendix D features a template ordinance/resolution.
Before a Cumulative Firefighting Building and Equipment Fund may be established by a Fire Protection District, the county legislative body that appoints the trustees of the District must approve the establishment of the fund.
Special note on CCD fund tax rates for counties & municipalities
Ind. Code § 36-9-14.5-6 provides for a maximum rate of $0.0333 for counties with a local income tax (“LITâ€) in effect as of January 1 of the year then the levy would be imposed. Counties without a LIT in effect as of January 1 can have a maximum rate of $0.0233. The Department is not aware of any county that does not have a LIT in effect such that a county CCD fund could only have a maximum rate of $0.0233.
Ind. Code § 36-9-15.5-6 provides for a maximum rate of $0.05 for municipalities located in a county with a LIT in effect as of January 1 of the year then the levy would be imposed. A municipality in a county without a LIT in effect as of January 1 can have a maximum rate of $0.04.
Table 1: Statutory Authority for Common Cumulative Funds
|
Fund |
Fund Number |
Statutory Authority |
|
Cumulative Voting System Fund |
0191 |
IC 3-11-6 |
|
Cumulative Channel Maintenance Fund |
0990 |
IC 8-10-5-17 |
|
Cumulative Bridge Fund |
0790 |
IC 8-16-3-1 |
|
Major Bridge Fund |
0792 |
IC 8-16-3.1-4 |
|
Airport Cumulative Fund |
2190 |
IC 8-22-3-25 |
|
Cumulative Levee Fund (Vanderburgh Co.) |
0901 |
IC 14-27-6-48 |
|
Cumulative Improvement Fund |
2390 |
IC 14-33-21-2 |
|
Cumulative Hospital Sinking Fund |
|
IC 16-22-4-1 |
|
Cumulative Hospital Fund |
|
IC 16-22-8-41 |
|
Cumulative Fire Fund (Fire District)[2] |
8691 |
IC 36-8-14-2 |
|
Cumulative Fire Fund (Township) |
1190 |
IC 36-8-14-2 |
|
Cumulative Fire Fund (Municipality) |
1191 |
IC 36-8-14-2 |
|
Cumulative Transportation Fund |
8090 |
IC 36-9-4-48 |
|
Cumulative Courthouse Fund |
0590 |
IC 36-9-14 |
|
Cumulative Capital Development (County Unit) |
2391 |
IC 36-9-14.5 |
|
Cumulative Jail Fund |
1192 |
IC 36-9-15 |
|
Cumulative Capital Development (Municipality) |
2391 |
IC 36-9-15.5 |
|
Cumulative Building and Capital Improvement Fund |
1092 |
IC 36-9-16 |
|
Cumulative General Improvement Fund |
2392 |
IC 36-9-17 |
|
Cumulative Township Vehicle and Building Fund |
1090 |
IC 36-9-17.5 |
|
Cumulative Bldg. Fund for Municipal Sewers |
6290 |
IC 36-9-26 |
|
Cumulative Drainage Fund |
0991 |
IC 36-9-27-100 |
|
Cumulative Park Fund (County and Municipality) |
1390 |
IC 36-10-3-21 |
|
Cumulative Park Fund (Certain Cities) |
1390 |
IC 36-10-4-36 |
|
Township Cumulative Park Fund |
1390 |
IC 36-10-7.5-9 |
|
Fire Protection Territory Equipment Replacement Fund[3] |
8692 |
IC 36-8-19-8.5 |
|
Cumulative Public Safety Officer Survivor’s Health Coverage Fund |
0193 |
IC 36-8-8-14.2 |
Table 2: Cumulative Fund Maximum Rates
|
Fund |
Fund Number |
Indiana Code Citation |
Maximum Rate |
|
Cumulative Voting System Fund |
0191 |
IC 3-11-6 |
$0.0167 |
|
Cumulative Channel Maintenance Fund |
0990 |
IC 8-10-5-17 |
$0.0333 |
|
Cumulative Bridge Fund |
0790 |
IC 8-16-3-1 |
$0.10 |
|
Major Bridge Fund |
0792 |
IC 8-16-3.1-4 |
$0.0333 |
|
Airport Cumulative Fund |
2190 |
IC 8-22-3-25 |
$0.0167 |
|
Cumulative Levee Fund (Vanderburgh Co.) |
0901 |
IC 14-27-6-48 |
$0.0067 |
|
Cumulative Improvement Fund |
2390 |
IC 14-33-21-2 |
$0.0333 |
|
Cumulative Hospital Sinking Fund1 |
|
IC 16-22-4-1 |
|
|
Cumulative Hospital Fund |
|
IC 16-22-8-41 |
$0.0667 |
|
Cumulative Fire Fund (Fire District) |
8691 |
IC 36-8-14-2 |
$0.0333 |
|
Cumulative Fire Fund (Township) |
1190 |
IC 36-8-14-2 |
$0.0333 |
|
Cumulative Fire Fund (Municipality) |
1191 |
IC 36-8-14-2 |
$0.0333 |
|
Cumulative Transportation Fund |
8090 |
IC 36-9-4-48 |
$0.0667 |
|
Cumulative Courthouse Fund |
0590 |
IC 36-9-14 |
$0.1667 |
|
Cumulative Capital Development (County Unit)2 |
2391 |
IC 36-9-14.5 |
$0.0333 |
|
Cumulative Jail Fund1 |
1192 |
IC 36-9-15 |
|
|
Cumulative Capital Development (Municipality)3 |
2391 |
IC 36-9-15.5 |
$0.05 |
|
Cumulative Building and Capital Improvement Fund |
1092 |
IC 36-9-16 |
$0.33 |
|
Cumulative General Improvement Fund |
2392 |
IC 36-9-17 |
$0.1667 |
|
Cumulative Township Vehicle and Building Fund |
1090 |
IC 36-9-17.5 |
$0.0167 |
|
Cumulative Bldg. Fund for Municipal Sewers |
6290 |
IC 36-9-26 |
$1.00 |
|
Cumulative Drainage Fund |
0991 |
IC 36-9-27-100 |
$0.05 |
|
Cumulative Park Fund (County and Municipality) |
1390 |
IC 36-10-3-21 |
$0.0167 |
|
Cumulative Park Fund (Certain Cities) |
1390 |
IC 36-10-4-36 |
$0.0333 |
|
Cumulative Park Fund (Township) |
1390 |
IC 36-10-7.5-19 |
$0.0167 |
|
Fire Protection Territory Equipment Replacement Fund |
8692 |
IC 36-8-19-8.5 |
$0.0333 |
|
Cumulative Public Safety Officer Survivor’s Health Coverage Fund |
0193 |
IC 36-8-8-14.2 |
See Note 4 |
1 Where the “Maximum Rate†column is blank, there is no maximum statutory rate for that fund.
2 There is a two-year phase-in of the rate. A newly established county CCD fund will have a maximum rate of $0.0167 in its first year and $0.0333 for every year thereafter, subject to trending under Ind. Code § 6-1.1-18-12.
3 There is a three-year phase-in of the rate. A newly established municipality CCD fund will have a maximum rate of $0.0167 in its first year, $0.0333, in its second year, and $0.05 for every year thereafter, subject to trending under Ind. Code § 6-1.1-18-12.
4 The maximum allowable rate is the rate necessary to pay the annual cost of the health coverage that the unit is obligated to pay under Ind. Code § 36-8-8-14.1(h). The unit must include information supporting the proposed rate when submitting the proposal to the Department for certification.
Table 3: Cumulative Funds Subject to Ind. Code § 6-1.1-18-12 Rate Cap Adjustment
|
Fund |
Fund Number |
Subject to Adjustment |
|
Cumulative Voting System Fund |
0191 |
No |
|
Cumulative Channel Maintenance Fund (Counties & Port Authorities) |
0990 |
Yes |
|
Cumulative Bridge Fund |
0790 |
No |
|
Major Bridge Fund |
0792 |
No |
|
Airport Cumulative Fund |
2190 |
Yes |
|
Cumulative Levee Fund (Vanderburgh Co.) |
0901 |
No |
|
Cumulative Improvement Fund |
2390 |
Yes |
|
Cumulative Hospital Sinking Fund |
|
No |
|
Cumulative Hospital Fund |
|
No |
|
Cumulative Fire Fund (Fire District) |
8691 |
No |
|
Cumulative Fire Fund (Township) |
1190 |
No |
|
Cumulative Fire Fund (Municipality) |
1191 |
No |
|
Cumulative Transportation Fund |
8090 |
No |
|
Cumulative Courthouse Fund |
0590 |
No |
|
Cumulative Capital Development (County Unit) |
2391 |
Yes |
|
Cumulative Jail Fund |
1192 |
No |
|
Cumulative Capital Development (Municipality) |
2391 |
Yes |
|
Cumulative Building and Capital Improvement Fund |
1092 |
No |
|
Cumulative General Improvement Fund |
2392 |
No |
|
Cumulative Township Vehicle and Building Fund |
1090 |
Yes |
|
Cumulative Bldg. Fund for Municipal Sewers |
6290 |
No |
|
Cumulative Drainage Fund (County) |
0991 |
Yes |
|
Cumulative Drainage Fund (Municipality) |
0991 |
No |
|
Cumulative Park Fund (County and Municipality) |
1390 |
No |
|
Cumulative Park Fund (Certain Cities) |
1390 |
No |
|
Cumulative Park Fund (Township) |
1390 |
Yes |
|
Fire Protection Territory Equipment Replacement Fund |
8692 |
Yes |
|
Cumulative Public Safety Officer Survivor’s Health Coverage Fund |
0193 |
Yes |
|
Cumulative Conservancy Improvement Fund |
2393 |
Yes |
[1] Cumulative funds established under Ind. Code § 6-22-5-2 and Ind. Code § 16-23-1-40 also expire by statute, but they are not governed by Ind. Code § 6-1.1-41.
[2] Before this fund may be established by a Fire Protection District, the county legislative body that appoints the trustees of the District must approve the establishment of the fund.
[3] The process for establishing a Fire Protection Territory Equipment Replacement Fund is governed by both Ind. Code § 36-8-19-8.5 and Ind. Code § 6-1.1-41.
Home- And Community-Based Services Stabilization Grant Closes Friday
On Jan. 10, 2022, the Indiana Family and Social Services Administration announced that the Home- and Community-Based Services Stabilization Grant, as described in our HCBS Enhanced Federal Medical Assistance Percentage Spend Plan. Interested eligible HCBS Medicaid providers have until Feb. 10, 2022, to complete the required grant attestation form.
HCBS providers can visit the Indiana HCBS Enhanced FMAP Spend Plan webpage to obtain more information and access resources including an informational video, FAQ, provider bulletin and attestation form. Topics covered in those resources include general background on the grants, eligible provider groups, process and timing expectations, grant methodology and required provider attestations.
General information
- Background: As identified in the IN FSSA HCBS Spend Plan, the HCBS Stabilization Grant has been made available by FSSA to support providers and frontline staff affected by the public health emergency.
- Purpose:Â The purpose of the grant is both to retroactively address COVID-19-related expenses and challenges and to recognize the important work of frontline staff, including costs related to compensation and benefits, COVID-19 testing, personal protective equipment, and other COVID-19 related expenses, to allow providers to stabilize their operations.
- Eligibility: Currently active HCBS Medicaid providers who were also active during the COVID-19 public health emergency. This is defined as HCBS Medicaid providers who (1) submitted a claims expenditure in CY2021 and (2) submitted a claims expenditure in CY2019, CY2020, and/or CY2021.
- Attestation process and timing: Interested qualifying providers must submit a signed attestation form by Feb. 10, 2022, to be considered. FSSA will also establish an early deadline of Jan. 25, 2022, and attestation forms submitted before then will be reviewed and paid out early.
For more information, please see the informational video and FAQ. Please direct any questions and/or feedback to hcbs.spendplan@fssa.in.gov.
This Week at USI
Law Day to feature Appeals on Wheels and Q&A session
The University of Southern Indiana College of Liberal Arts will host Law Day on Wednesday, February 9, featuring Appeals on Wheels and a Q&A session in Carter Hall, located in University Center West.
February 17 through February 20
USI Theatre’s 2021-2022 spring productions to begin in February
USI Theatre continues its 2021-2022 live season with its first production of the Spring Semester, “Stop Kiss,†written by Diana Son, American playwright, television producer and writer, and directed by Eric Altheide, Associate Professor of Theatre.
3 p.m. February 24
2022 Mandela Social Justice Day to feature author, musician Simon Tam
The University of Southern Indiana College of Liberal Arts Equity, Diversity and Inclusivity Committee (LA EDIC) is partnering with the USI Nelson Mandela Social Justice Commemoration Committee to host a virtual event on February 24.
3 p.m. February 25
LA Colloquia virtual faculty presentation to address contemporary society
The University of Southern Indiana College of Liberal Arts will host its second virtual Faculty Colloquia presentation of the Spring Semester featuring Robert Dickes, Assistant Professor of Photography and Digital Imaging, at 3 p.m. Friday, February 25.
Registration closes 3 p.m. March 3
Registration open for USI’s 20th Annual Spring Social Work Conference
The University of Southern Indiana Social Work Department and National Association of Social Workers (NASW) Indiana Chapter will present the 20th Annual Spring Social Work Conference in celebration of National Professional Social Work Month. This year’s conference will be held virtually from 8:30 a.m. to 4:15 p.m. March 4. Online registration is open now until 3 p.m. March 3.
STUDENT EVENTS
A collection of events on campus and in the community sponsored by USI student organizations can be found on the USI events calendar by clicking here.