ACCOUNTING AND UNIFORM COMPLIANCE GUIDELINES MANUAL FOR TOWNSHIPS

Transcription

1 ACCOUNTING AND UNIFORM COMPLIANCE GUIDELINES MANUAL FOR TOWNSHIPS Issued By STATE BOARD OF ACCOUNTS STATE OF INDIANA Reissued 2006 Revised 2007 Revised 2008 Revised 2009 Revised 2010

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3 TABLE OF CONTENTS CHAPTER I The Township Trustee PAGE Introduction Election Designation of Trustee Vacancy by Reason of Incapacity Other Vacancies Qualification Group Insurance Compensation and Expenses Office and Telephone Expenses Telephone in Trustee's Office Mileage and Travel Township Vehicles and Buildings Duties of the Township Trustee CHAPTER II Description of Township and General Forms Forms to be Used Financial and Appropriation Record Record of Depository Balances Township Trustee Check Cancellation of Checks Trustee's General Record Township Trustee's Report of Receipts and Disbursements for the Calendar Year Township Trustee's Receipt Resolution Establishing Salaries of Township Officers and Employees Claim Record - Dog Fund Township Budget Forms Purchase Order Payroll Schedule and Voucher Employee's Service Record Employees' Earnings Record Employee's Weekly (Work Period) Earnings Record Certified Report of Names, Addresses, Duties and Compensation of Public Employees General Construction Forms CHAPTER III Use of Financial and Appropriation Record Purpose of Ruled Columns Financial and Appropriation Record Entries Proving Financial and Appropriation Record

4 CHAPTER IV Budgets and Appropriation General Provisions Preparation of the Budget Budget and Tax Rate Calendar Additional Appropriations Transfer of Appropriation (within a fund) CHAPTER V The Township Board Election Qualification Salary Meetings Board of Finance Meeting Budget Adoption - Meeting Special Meetings All Meetings Duties of the Township Board Funding and Refunding Indebtedness Board of Finance Township Board - Lucrative Office Unused and Unencumbered Balance in Township Fund - Transfer to Debt Service Fund of School Corporation Membership in Governmental Associations - Board's Authority to Appropriate Funds - Representation Resolution Recommending Salaries of Township Officers and Employees Disposal of Property Home Rule CHAPTER VI Township Assistance Prescribed Forms Application for Township Assistance Notice of Township Assistance Action Application for Additional or Continuing Township Assistance Township Assistance Purchase Order Township Assistance Statistical Report Administrator of Township Assistance Township Assistance Standards Payment of Claims Financing Township Assistance

5 Legal Settlement of Residency Requirements for Township Assistance Duties of The Township Trustee - Services to be Rendered, Township Assistance Medical Assistance Utility Service Insulin Furnished Township Assistance Financial Assistance - Schools Cooperation With Federal and State Governments - Facilities for Storing - Participation Mandatory - Disposition Plans - County Commissioners' Orders Food Purchase Orders County Home Township Assistance - Temporary Aid Burial Appeal Procedure Court Appeals Appropriations and Budgets Miscellaneous Investigators, Supervisors and Other Assistants Additional Duties of Trustee - Township Assistance Convictions Township Assistance Denied Distressed Township Assistance Consent Form County Office Information Township Assistance Shelter Shelter - Relatives Housing Inspectors CHAPTER VII Dog Fund Taxation of Dogs Dog Fund Closeout Procedures CHAPTER VIII Cemeteries Township Cemeteries Establishment of Public Cemeteries by Townships Abandoned Cemeteries - Verified Statements - Care and Maintenance CHAPTER IX Fire Protection and Emergency Services Contracts and Cooperative Agreements Municipal Territory Completely Within Township Township Owned Apparatus and Equipment Borrowing Funds Equipment Purchases Joint Owned Township Equipment Fire Protection Districts and Fire Protection Territories Funds and Taxation Volunteer Firefighters Definitions

6 Service Charges - Property Owners Service Charges - Owners of Vehicles Involved in Hazardous Emergency Service Charges - False Alarms Hazardous Material or Fuel Spill or Chemical or Hazardous Material Related Fire Charges; Owners of property or vehicle involved in fire or spill Agreements With Volunteer Fire Departments Authorized Consideration for Contractual Agreements Required Audit Cost Clothing and Automobile Allowances - Association Membership Fees Insurance Coverage Required - Failure to Provide Health Insurance Insurance - Accidental Injury Insurance - Death and Disability Benefits - Liability Coverage Building or Remodeling and Fire Equipment Fund Liability Limits; Punitive Damages Volunteers; Coverage by Worker's Compensation and Occupational Diseases Law; Administrative Procedures Private Vehicles - Blue Lights - Restrictions on Use - Penalties Director of Nonfire Emergency Activities at Scene of Fire Fire Trucks and Emergency Service Vehicles, Real Property Fire Department Merit Systems Fire Department Employment Policies Opinions of Attorney General CHAPTER X Township Parks Recreation - Community Centers Townships in a County With Population Over Four Hundred Thousand But Less than Seven Hundred Thousand Townships of Not Less Than 8,500 Population Certain Townships - Acquisition of Land for Park Purposes - Improvements - Maintenance - Bonds - Levy of Taxes - Disposition of Property - Procedures - Limitations Public Parks in Certain Townships Management of Public Parks or Playgrounds in Certain Townships Tax Levies - Appropriations From Township Fund Community Center Township Trustee Permitting Use of Abandoned School Building for District Community Center Authorized - Petition - Sale Prohibited Management by Nonprofit Corporation Restoration to School Purposes School Property and Township Parks Township General Park and Recreation Bonding of Officers and Employees CHAPTER XI Township Libraries Contracts for Library Services Proposal of Expansion - Requisites - Filing Agreement to Expand - Petition Remonstrance Procedure Township Contracting with County Contractual Libraries - Tax Levies Township Libraries - Establishment

7 CHAPTER XII Miscellaneous Duties and Other Matters Relating to the Office of the Township Trustee Canada Thistles, Johnson Grass and Weed Eradication Budget Certificate - Amounts on Tax Duplicates - Collection and Payment Johnson Grass - Duty to Restrict Growth and Seed Production Certified Report Deceased Person - Payment of Funds Due License Plates Line Fences Memorial Day Expenses Public Depository Publications and Notices Transfer of Funds Surplus Funds Acquired Through Sale of Municipal Corporation Bonds - Disposition Temporary Transfer Between Funds Worker's Compensation Insurance Lucrative Office - Deputies CHAPTER XIII Prescribed Forms, Taxes, and General Information Prescribed Forms State and Federal Taxes Federal and state agencies compliance requirements Federal income taxes Federal excise taxes Tax refunds Sales tax Federal and state regulations Penalties, interest, and other charges General Information Expenditures For Property and Equipment Through The Public Referendum Process CHAPTER XIV Information Technology Services Controls Introduction Disaster Recovery Back Up Processing Physical Security Logical Security Change Controls Audit Trails Input Controls Segregation of Duties Output Controls Interface Controls Internal Processing Error Correction Programming Documentation Operations Documentation

8 User Documentation Computer Output Purchase of Data Processing Hardware and/or Software Possible Applications CHAPTER XV Public Proceedings and Public Records Access to Public Proceedings Access to Public Records [IC ] Preservation and Destruction of Public Records CHAPTER XVI Conflict of Interest Public Servants - Statutory Conflict of Interest [IC ] Consultants - Statutory Conflict of Interest [IC ] Lucrative Office Uniform Conflict of Interest Disclosure Statement CHAPTER XVII Compensation and Benefits Compensation and Benefits Record of Hours Worked Unemployment Compensation Public Employees' Retirement Fund (PERF) Public Employee Deferred Compensation Plans Travel Policies Commuting Mileage Private Property Personal Property Use Personal Expenses Purchasing Bonuses Suspension With Pay Severance Pay CHAPTER XVIII Deposit and Investment of Funds Designation of Depositories Deposits in Transaction Accounts Certificates of Deposit Depositing Receipts Electronic Funds Transfers Authority for Investments Authorized Investments Investments not Authorized by Statute Interest on Investments Public Deposit Insurance Fund Service Charges Manner of Investing Funds Procedures for Purchasing Investments

9 Procedure for Posting Records at the Time Investments are Purchased or Sold Investment Cash Management Trusts and Endowments Investment Report CHAPTER XIX Public Purchases, Purchase of Land or Structures and Inventory of Capital Assets General Provisions Competitive Bidding Specifications Request for Proposals Small Purchases Special Purchasing Methods Purchases From the Department of Correction Purchase of Rehabilitation Center Products Purchases From Qualified Nonprofit Agencies for Persons With Severe Disabilities Small Business Set-Aside Purchases Petroleum Products Services Qualifications and Duties of Offerors Purchasing Preferences Contract Provisions Other Administrative Requirements Overpayment Collections Advance Payments Purchasing Bonuses Online Reverse Auctions Purchase of Land or Structures Capital Assets CHAPTER XX Public Works Law General Provisions Public Work Projects for Which Advertising and Bidding is Required Public Work Projects Costing More Than $100,000 - Additional Procedures Public work project in certain counties Public Work Costing Less Than $50,000 [IC ] Use of Own Work Force Division of Public Work Projects [IC ] Emergency Contracts Use of United States Steel Products Procedure for Hiring Architects, Engineers, or Land Surveyor [IC ] Prevailing Wage/Common Construction Wage Discrimination by Contractors and Subcontractors Prohibited Overpayment Collections Advance Payments Purchasing Bonuses Public-Private Agreements [IC 5-23] Design Build Work Projects

10 CHAPTER XXI Leases Lease With No Option to Purchase Lease With Option to Purchase Computer Hardware and Software - Lease With Option to Purchase Joint Leasing CHAPTER XXII Disposal of Real or Personal Property [IC or IC ] Sale or Transfer of Real Property Sale or Transfer Real Property to Governmental Entity or Not-for-Profit Corporation Special Provisions Regarding Certain Sales or Transfers of Real Property Leaseback Provision or Option to Repurchase Lease of Real Property Sale or Transfer of Surplus Personal Property APPENDIX INDEX