Chapter 3.20
COUNTY FUND ACCOUNTS
Sections:
3.20.020 Cumulative capital improvement fund.
3.20.040 Liability insurance premium and reserve fund.
3.20.050 County corrections fund.
3.20.070 Self insurance funds.
3.20.080 Burdette Park revolving fund.
3.20.090 Cumulative bridge fund.
3.20.100 County prosecutor’s office law enforcement fund.
3.20.110 Employee education and improvement fund.
3.20.120 Cumulative capital development fund.
3.20.010 Petty cash fund.
The county council finds it necessary to establish a petty cash fund in the sum of two thousand dollars ($2,000.00) for the county prosecutor. Funding for the petty cash fund shall come from the county prosecutor’s incentive moneys.
(Prior code § 31.15)
3.20.020 Cumulative capital improvement fund.
A. Purposes. There is created and established a cumulative capital improvement fund which can be used for the following purposes.
1. Purchase, build, construct, equip, and maintain buildings for county purposes;
2. Acquire land and improvements for the construction of county buildings;
3. Acquire land or rights-of-way to use for streets, roads, or sidewalks, and for access to any county buildings;
4. Acquire property or rights-of-way for the construction of public ways;
5. Maintain the public ways;
6. Acquire and maintain sewers;
7. Acquire, lease, or partially acquire a utility;
8. Acquire buildings, property, or rights-of-way for the use of a utility;
9. Purchase or lease motor vehicles for the use of the sheriff’s department;
10. The retirement in whole or in part of any general obligation bonds of the county issued for any of the preceding purposes;
11. Any other purposes permitted under the terms of IC 36-1-3-1 through 36-1-3-9, 36-1-6-3, 36-2-4-2 through 36-2-4-5, and 36-2-4-7 through 36-2-4-9.
B. Source of Funds. The cumulative capital improvement fund shall be funded by, through, and from the net money proceeds realized from the sale or lease of The Pleasant View Rest Home property located at 700 Senate Avenue, Evansville, and the Boehne Camp property located on Boehne Camp Road, off Upper Mt. Vernon Road in Vanderburgh County.
C. Control of Fund-Depository.
1. The use and application of the funds of the cumulative capital improvement fund shall be under the control and supervision of the board of county commissioners and the county council, who shall have the joint authority and power to determine for what purpose the funds shall be used. The county council shall have the power to make the necessary appropriations from the fund pursuant to law.
2. The board of county commissioners shall have the power to deposit the cumulative capital improvement fund in a state or federal or federal chartered bank on an interest-bearing basis pursuant to law. Any accumulated earned interest shall be added to the principal of the fund and become a part thereof.
(Prior code §§ 36.01-36.03)
3.20.030 Junk vehicle fund.
3.20.030 (Junk Vehicle Fund) is hereby amended by deleting said section in its entirety. (See 10.50 - Abandoned Vehicles.)
(Prior code § 36.10) (3.20.030., Amended, 07/18/2006, Section deleted.)
3.20.040 Liability insurance premium and reserve fund.
A. Creation.
1. A general nonreverting fund is created to be known as the liability insurance premium and reserve fund. This fund is created for the purpose of setting aside moneys, assessed on all operations and departments of the county, for the payment of, but not limited to, the following: any premium for outside liability insurance coverage; claims arising from retained risks and all incidental costs associated with any claims arising from retained risk, including, but not limited to, investigative service, legal fees, claims, management, and loss control services. The reserve fund also shall be used for the purpose of funding the administrative positions or contractual services of a risk manager, legal counsel, claims adjuster, and necessary support personnel.
2. Available moneys in the fund shall be invested by the county treasurer. All earned interest from moneys invested from the fund shall belong to the fund.
B. Funding. The reserve insurance fund shall be funded by amounts appropriated by the county council upon the advice and recommendation of the board of commissioners and the county’s insurance consultants and advisors. Estimates for the necessary level of funding shall be prepared and submitted as part of the annual general budgeting process for all county offices and departments; the county council may approve additional appropriations as required by exigent circumstances.
C. Expenditures. Expenditures of funds or payment of claims arising from the county’s retention of liability risk shall be made in accordance with existing statutory procedure and all then-existing and applicable insuring agreements and policies.
(Prior code § 36.15)
3.20.050 County corrections fund.
A. The board of commissioners elects to receive deposits from the Indiana Department of Corrections in accordance with Senate Enrolled Act 395, I.C. 11-12-6.
B. The board designates Level 3 funding; as defined in the Act, with respect to all deposits to be received by Vanderburgh County under the Act and this ordinance.
C. A fund, to be known as the “County Corrections Fund”, is established. the county corrections fund shall consist of deposits made by the department in accordance with the Act. Such fund shall be administered by the county fiscal body.
D. The county corrections fund shall be used for any purpose authorized by the Act. Any money remaining in the county corrections fund at the end of the year does not revert to any other fund, but remains in the county corrections fund.
(Ord. dated 2/1/93: prior code § 36.20)(97-03-001, Amended, 12/11/1997)
3.20.060 Tax collection fees.
A. Sheriff to Collect Fees. The county sheriff shall collect certain fees pursuant to IC 6-8.1-8-3 for the collection of certain taxes from and after the date of January 1, 1991.
B. Fees to be Deposited in County General Fund. Of the collected fees referred to in subsection A of this section, the county sheriff shall deposit the first forty thousand dollars ($40,000.00) plus one-fifth of any fees exceeding that forty thousand dollars ($40,000.00) in the county general fund, and shall retain none of the collected fees for himself. The deposits shall begin with any fees collected on or after January 1, 1991.
C. Remainder of Collected Fees Unaffected. Any amounts over and above those amounts of collected fees referred to in subsection B of this section shall be unaffected by this section, and shall be deposited in accordance with the dictates of IC 6-8.1-8-3(f)(2) and (3).
D. Approval of Agreement. The agreement attached to Ordinance passed 12-5-90 and incorporated herein entitled: “Agreement Between the Vanderburgh County Sheriff and Vanderburgh County Regarding Payment of Fees for the Collection of Certain Taxes,” is approved.
(Prior code §§ 36.30-36.33)
3.20.070 Self insurance funds.
A. The treasurer of the county is authorized and directed to invest, in a manner consistent with the investment of other funds under his/her control, funds designated as the self insurance fund. Any moneys derived from the investment of the self insurance funds shall remain a part of the fund.
B. The purpose of this section is to assure adequate funding of the self insurance fund.
(Prior code § 36.40)
3.20.080 Burdette Park revolving fund.
A. Establishment. The Burdette Park Revolving Fund was established by Ordinance on May 6, 1991, and amended by Ordinance on April 10, 1995.
B. Sources and Deposits. The Burdette Park Revolving Fund shall be comprised of all funds previously deposited therein from revenues from proceeds from past and future sales and rentals from the Burdette Park Float Stand, gift shop, and concession stand pursuant to the I.C. 5-12-1 et seq.
C. Purpose and Expenditures.
1. The Burdette Park Revolving Fund shall be used for any general Burdette Park purpose, including any improvements to be made within Burdette Park, and for the purchase of goods, supplies and other items to be offered for sale or rental to the public within Burdette Park.
2. Both the Manager of Burdette Park and the current Burdette Park Management Contractor, if applicable, are hereby authorized to purchase, rent or otherwise procure property to be offered for sale or rent for the Burdette Park Float Stand, gift shop and concession stand with funds from the Burdette Park Revolving Fund.
3. Both the Manager of Burdette Park and the current Burdette Park Management Contractor, if applicable, shall obtain prior approval from the County Commissioners to expend any funds from the Burdette Park Revolving Fund for any other general Burdette Park purpose other than those specific purchases for the Burdette Park Float Stand, gift shop and concession stand as detailed in Section 3.20.080 (C)(2).
D. Revolving Fund. The Burdette Park Revolving Fund shall be a revolving fund and it shall not be commingled with any other County funds. Moneys remaining in the Burdette Park Revolving Fund at the end of each year shall remain in such Fund and shall not revert to the Vanderburgh County General fund. In addition, both the Manager of Burdette Park and the current Burdette Park Management Contractor, if applicable, shall, with the assistance of the County Auditor’s Office, on a quarterly basis, provide a detailed expense and revenue report to the Board of Commissioners of Vanderburgh County concerning the Burdette Park Revolving Fund.
(Ord. 08-14-003 § 1, amended 08/19/2014; Ord. dated 4/10/95; prior code §§ 36.50-36.53)
3.20.090 Cumulative bridge fund.
WHEREAS a fund known as the Cumulative Bridge Fund was established pursuant to Indiana Code 8-16-3 on May 26, 1992.
BE IT RESOLVED by the Board of Commissioners of Vanderburgh County, Indiana that a need now exists for the re-establishment of the Cumulative Bridge Fund for the following purposes as set out in Indiana Code 8-16-3-1 to provide for the cost of construction, maintenance, and repair of bridges and grade separations within Vanderburgh County.
BE IT FURTHER RESOLVED that this Board will adhere to the provisions of Indiana Code 8-16-3. The proposed fund will not exceed three cents ($.03) on each $100 of assessed valuation. Said tax rate will be levied beginning with taxes for 2020 payable 2021.
BE IT FURTHER RESOLVED that proofs of publication of the public hearing held on the 25th day of February 2020 and a certified copy of this resolution shall be submitted to the Department of Local Government Finance of the State of Indiana as provided by law. This Cumulative Fund is subject to the approval of the Department of Local Government Finance.
(Res. 02-20-004, amended, 02-25-2020; Ord. dated 7/3/95; prior code § 36.60)
3.20.100 County prosecutor’s office law enforcement fund.
A. There is created a law enforcement fund. The fund shall consist of deposits in the form of cash assets obtained pursuant to forfeiture proceedings and other law enforcement related seizures recovered by the office of the county prosecutor which are not required to be deposited in the county general fund. No criminal defendant will receive a reduced sentence a result of the forfeiture of any assets.
B. The county prosecutor’s office will initiate all forfeiture proceedings to recover assets seized by law enforcement agencies in the county.
C. Division of funds.
1. The Vanderburgh County Prosecutor’s Office, acting in conjunction with the Evansville Police Department and/or the Vanderburgh County Sheriff’s Office, will receive forty-five percent (45%) of all cash assets recovered by the Evansville Police Department and/or the Vanderburgh County Sheriff’s Office. The remaining fifty-five (55%) of all cash assets recovered by the Evansville Police Department and/or the Vanderburgh County Sheriff’s Office will be distributed to each of these respective agencies apportioned on the number of investigtors, Officers/Deputies, and/or clerical staff which each agency designates and provides as full-time member of the Vanderburgh County Multi-Agency narcotics Task Force. Said percentages, at the inception of the Vanderburgh County
Multi-Agency Narcotics Task Force, being fourteen percent (14%) apportioned to the Vanderburgh County Sheriff’s Office (based on supply of five (5) designated investigators, Deputies and/or clerical staff) and forty-one (41%) apportioned to the Evansville Police Department (based on supply of fifteen (15) designated investigators, Officers and/or clerical staff).
2. In instances where Officers of either the Evansville Police Department or the Vanderburgh County Sheriff’s Office are assigned solely to the DEA Task Force, one-hundred percent (100%) of all cash assets apportioned to either the Evansville Police Department or the Vanderburgh County Sheriff’s Office, by reason of their association with the DEA TAsk Force, shall be apportioned solely to either the Evansville Police Department or the Vanderburgh County Sheriff’s Office.
3. However, in instances where members of the Vanderburgh County Multi-Agency Narcotics Task Force, either Evansville Police Department, Vanderburgh County Sheriff’s Office or Vanderburgh County Prosecutor’s Office, are working in conjunction with the DEA Task Force, then all cash assets apportioned to either the Evansville Police Department or Vanderburgh County Sheriff’s Office shall be apportioned according to the provisions of C(1) above.
D. The seizing agency will receive all other noncash assets recovered by IC 34-4-30.1-1. In the event of multiple seizing agencies, the equitable distribution of noncash assets recovered by forfeiture will be determined by those agencies on a case by case basis.
E. All cash assets recovered before March 31, 1989, should be distributed to the county prosecutor’s office to defray the costs of the county prosecutor’s office drug law enforcement program.
F. The law enforcement fund shall be appropriated only for funding activities covered by IC 34-4-30.1.
G. Moneys from this fund shall be subject to appropriation in accordance with IC 36-2-5-2.
(Prior code § 36.70)(3.20.100, Amended, 07/21/2003, Amended Section C repealed and replaced 7/21/2003)
3.20.110 Employee education and improvement fund.
A. Establishment. The employee education and improvement revolving fund is established.
B. Sources and Deposits.
1. The fund shall be comprised of all funds deposited therein pursuant to subsection (B)(1) of this section, and any funds deposited therein pursuant to any appropriation for that purpose by the county council.
2. All financial contributions to the county specifically and expressly committed by the contributor for deposit into the fund, and any revenue which may be generated by activities conducted pursuant to subsection C of this section, shall be deposited in the fund pursuant to Indiana Depository Act, IC 5-12-1, and as that act may be amended from time to time.
C. Purposes and Expenditures.
1. Moneys in the fund may be expended only upon the express authorization of the board of commissioners of the county.
2. The fund shall be used exclusively for the improvement of county employees’ work-related skills through seminars, workshops or other similar activities, and any necessary expenses incidental to such activities, including but not limited to the following: payment of expenses for employees’ attendance at such activities or payment of the cost for the county to conduct or sponsor such activities.
3. If the county chooses to conduct or sponsor any activities described in subsection (C)(2) of this section, and if it further chooses to allow the attendance of persons not then employees of the county, any attendance fees or costs which the county chooses to assess to and collect from such nonemployees of the county shall be deposited in fund pursuant to subsection (B)(2) of this section.
(Prior code §§ 36.80-36.82)
3.20.120 Cumulative capital development fund.
A. A need now exists for the establishment of cumulative capital development fund for the following purposes: All purposes allowed by IC 36-9-16-2.
B. The board will adhere to the provisions of IC 36-9-14.5-1, et seq. The proposed fund will not exceed five cents ($.05) on each one hundred dollars ($100.00) of assessed valuation for the first year and not to exceed ten cents ($.10) on each one hundred dollars ($100.00) of assessed valuation the following two years for a period not to exceed three years. Said levy will be levied beginning with taxes payable beginning in the year 1994.
(Res. dated 7/6/93)
3.20.130 Rainy day fund.
A. The Rainy Day Fund is hereby established to receive transfers of unused and unencumbered funds under Indiana Code 36-1-8-5, not to exceed more than 10% of the County’s total budget for the current fiscal year.
B. The Rainy Day Fund may receive transfers of unused and unencumbered funds from any fund for which the County imposes a property tax levy. Any supplemental COIT distribution received by the County shall be deposited into the Fund.
C. The Vanderburgh County Council shall utilize its decision-making power regarding fiscal affairs and set priorities for allocation and expenditure of the Rainy Day Fund as deemed necessary to best serve the residents of Vanderburgh County. Before an appropriation is made from the Rainy Day Fund, the Vanderburgh County Council shall make a finding that the proposed use of funds from the Rainy Day Fund is consistent with the intent of the fund, which is to meet unforeseen, unbudgeted and/or extraordinary financial obligations of Vanderburgh County and/or for bridging a gap caused by an unexpected revenue shortfall or significant delay in receiving revenue. All expenditures from the Rainy Day Fund shall be subject to appropriation by the Vanderburgh County Council.
D. The Rainy Day Fund shall continue in this form until amended or terminated by ordinance. Unless indicated otherwise by ordinance, the proceeds of the Rainy Day Fund at termination shall be deposited into the General Fund.
E. If any section, sentence or provision of this ordinance, or the application thereof to any person or circumstances shall be declared invalid, such invalidity shall not affect any of the other sections, sentences, provisions or applications of this ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are declared to be severable.
(3.20.130, Added, 05/05/2004)