2013 adopted budget

2013Adopted Budget

for the

Consolidated City of Indianapolis,

Marion CountyAdopted

October 26, 2012

2013Adopted Budget

for the Consolidated

City of Indianapolis, Marion County

Adopted October 26, 2012

EXECUTIVE SUMMARYFiscal Environment 1Key Fiscal Features 3Specific Budget Elements 5Looking Forward 8

REVENUESFunds - Overview 9TABLE: Statement of Fund Balance 10Revenues - Overview 12GRAPH: Local Taxes Paid in Marion County - All Marion County Local Units 13GRAPH: Local Taxes Paid in Marion County - Consolidated City/County Share of Revenues 14TABLE: Consolidated City of Indianapolis, Marion County Revenues and Expenses 15Property Tax - Overview 17GRAPH: Property Tax Revenue - Consolidated City/County Units 18GRAPH: Property Tax Revenue - Collected Net Levy and Uncollected/Circuit Breaker 19TABLE: Property Tax Information by Fund 20Property Taxes - Descriptions of Tax Districts 21MAPS: 2013 Property Tax Districts 22Income Tax - Overview 24GRAPH: Marion County Income Tax Rate 25GRAPH: 2012 Income Tax Rates - Marion County vs Surrounding Counties 26GRAPH: Income Tax Revenue - Consolidated City/County Units 27TABLE: Income Tax Allocation 28

EXPENDITURESExpenditures - Overview 30TABLE: 2013 Adopted Budget by Department by Service 31PIE CHART: 2013 City General Fund Appropriations 33PIE CHART: 2013 County General Fund Appropriations 34PIE CHART: 2013 City Dedicated Fund Appropriations 35PIE CHART: 2013 County Dedicated Fund Appropriations 36

AGENCY BUDGET SUMMARIESAgency Budget Summaries - Overview 38

Public Safety Indianapolis Metropolitan Police Department 39Indianapolis Fire Department 41Administration 43Homeland Security 45Animal Care and Control 47Public Safety Communications 49

Consolidated City of Indianapolis, Marion County2013 Adopted Budget

Table of Contents

Criminal JusticeMarion County Sheriff's Office 51Marion County Superior Court 53Marion County Circuit Court 55Marion County Prosecutor 57Marion County Prosecutor – Child Support Division 59Marion County Public Defender Agency 61Marion County Community Corrections 63Marion County Forensic Services 65Marion County Coroner 67

Other Public ServicesParks and Recreation 69Public Works 71Metropolitan Development 73Code Enforcement 75Cooperative Extension 77

Executive, Legislative and Administrative ServicesOffice of Minority and Women Business Development 79Office of the Mayor 81Office of Audit and Performance 83City County Council 85Office of Corporation Counsel 87Office of Finance and Management 89Telecom and Video Services Agency 91Information Services Agency 93Marion County Auditor 95Marion County Assessor 97Marion County Treasurer 99Marion County Clerk 101Marion County Election Board 103Marion County Voters' Registration 105Marion County Recorder 107Marion County Surveyor 109

Debt and Pension ObligationsDebt Service 111Pension Trust Funds 113

APPENDIXAgency Directors and Chief Financial Officers 117City-County Council Members 118TABLE: 2013 Adopted - Allocated Expenses 119TABLE: 2013 Adopted - Additional Employment Expenses 120TABLE: Public Purpose Grants and Assistance to External Entities 121TABLE: Summary of Interfund Transfers 122City County Council Voting Record for 2013 Budget 123Mayor's Announcement of Veto of Separate Items 125

Executive SummaryFISCAL ENVIRONMENT

2012 Revenue SurpriseThe fiscal position of the Consolidated City of Indianapolis, Marion County entering the 2013 budget cycle was substantially different than anticipated when the 2012 budget was adopted due to two (2) significant revenue surprises a lower than expected property tax circuit breaker loss and a major correction to local income tax distributions from the State.

Based on final 2012 property tax levies for all Marion County taxing units, as approved by the State Department of Local Government Finance (DLGF), the property tax circuit breaker loss for all taxing units was 23% less than projected for the 2012 budget. This was due mainly to approved 2012 school district levies for debt service and capital projects being much lower than expected. As a result, the combined 2012 property tax collections

seven (7) property tax-supported operating funds are now estimated to be $9.7 million higher than budgeted.

As for local income tax revenue, a major revelation occurred in April 2012 when the State Office of Management & Budget (OMB) announced that$207 million in local income tax collections, due to counties, had been mistakenly under-reported by the State Department of Revenue. As a result, State distributions of local income tax to counties for all of 2011 and through April 2012 had been too low. For the Consolidated City, this error corrections means that 2012 income tax revenue will be $46.6 million higher than budgeted ($17.7 million attributable to reporting errors that lowered our 2011 actual revenue; $28.9M attributable to reporting errors affecting our 2012 expected revenue).

Together, these revenue surprises have re-established operating fund balances that were previously projected to be substantially depleted by the end of 2012. In fact, $30 million of the income tax error correction amount was deposited in our Rainy Day Fund. Furthermore, the income tax error correction also revealed that our underlying local income base was a bit stronger than previously assumed. When adjusted for the error correction, the Consolidated $281 million peak in 2010 is now $57 million (20% decline) instead of an $85 million drop (31% decline) anticipated when the 2012 budget was adopted.

2013 Fiscal ConditionsDespite the good news of bolstered operating fund balances and a stronger income tax base, the Consolidated City still faces a very challenging fiscal environment for 2013. Put in broader context, the $57 million drop in income tax revenue is equal to approximately 10% of our 2012 adopted general operating fund budget of $568.6 million. Thus, we enter the 2013 budget season with an operating budget gap of $65 million (comparing 2013 projected base operating costs to 2013 projected baseline revenue).

Expectations for both property tax revenue and local income tax revenue are essentially flat for 2013. In fact, 2013 baseline revenue for both property tax and local income tax are down slightly from the latest estimates for 2012 revenue (assuming no tax policy changes and after adjusting 2012 income tax collections for the State reporting error correction). Baseline property tax revenue estimates are down because the reduced circuit breaker loss surprise from 2012 is not expected to repeat. Baseline income tax revenue estimates are down because a balance in the Levy Freeze Local Income

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Option Tax (LOIT) Stabilization Account (held by the County Treasurer for all government units in the county) will be exhausted in 2012. This means distributions of Levy Freeze LOIT monies to all taxing units will be reduced in 2013. For the Consolidated City, the reduction will be $3.2 million.

Despite continued revenue weakness expected in 2013, there is reason for optimism that the Consolidated continue to improve in 2014 and beyond.

Future Revenue OutlookThe general outlook for growth in the Consolidated remains weak reflecting the sluggish state of the broader economy. In Indiana, there is generally a two (2) year lag between economic events and the resulting impact on municipal income and property tax revenue. Thus, our tax revenuefor 2013 and 2014 will generally reflect local economic activity from 2011 and 2012.

This lag is due to structuraloccurred in 2011 are captured in the tax assessments in 2012. Those 2012 tax assessments then define the property tax base for 2013 billings. For local income tax revenue, earnings realized in 2011 are reported on tax returns filed with the State Department of Revenue in 2012. The 2012 income tax filings then define the local income tax base for 2013 certified distributions to local government units.

Expectations for property tax revenue growth remain flat. Until broad based economic growth triggers an escalation in property values, we can expect property tax revenue to remain stagnant. In the property tax cap era, when property value growth is stagnant, allowable levy growth authorized under State law is offset by rising property tax circuit breaker credits.

However, there is one major bright spot for revenue. A unique and sharp uptick in our certified distribution of local income tax is expected in 2014,approximately $20 million, unrelated to underlying economic activity. This uptick will be the result of resolving an income tax collection vsdistribution imbalance between the State and counties that occurred during the period of 2008 through 2010.

Over certified income tax distributions to counties far exceeded the local income tax collections received by the State Department of Revenue. This happened because the Great Recession produced a drop in income tax collections so sharp and rapid that the legal mechanism in place for adjusting certified distributions to counties could not keep pace. Thus, the State Treasury found itself in a position where it was carrying a large negative balance in the clearing accounts used for processing local income tax collections and distributions to counties.

To correct this imbalance, in 2011 the State instituted a cap on local income tax distributions to counties. The cap holds the certified distribution to each county level for 2012 and forward, until rising income tax collections offset

The subsequent local income tax reporting error and correction in 2011 and 2012, referenced above, certainly added an additional level of complexity to process of determining the correct clearing account balances for each county. Those issues have now all been reconciled. We estimate that the Marion County clearing account negative balance will be resolved in 2013; and thus, the cap on local income tax distributions lifted. This explains the unusual $20 million uptick expected for the Consolidated of the 2014 certified local income distribution.

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Beyond 2014, we expect local income tax revenue growth to return to a normal relationship to underlying economic activity, but lagged by two years as explained above.

KEY FISCAL FEATURES

2013 Budget PlanThis adopted (4) key features are: 1) it does not increase taxes on a recovering local economy; 2) is does continue to pay down the general obligation debt burden of the Consolidated City; 3) it does continue generational investments in repairing critical physical infrastructure; and 4) it does

However, the City- plan that were not supported by the Mayor. These changes were:

striking the proposed elimination of the Local Homestead Credit (reducing general operating revenue by $8 million per year);reducing the appropriation of RebuildIndy Fund monies for infrastructure improvement by $20 million; andinvoking a $15 million payment in-lieu of taxes

weakening on-going operating revenue; b) funding for the RebuildIndy

drawing cash from the CIB into the City treasury.

Consequently, the Mayor chose to exercise his line-item authority in response to these unwelcomed changes to the budget. More detail on this veto action is presented below.

o close the $65 million operating budget gap the 2013 adopted budget includes these key financial features:

$20 million spend down of general operating reserves;$25 million spend down of Rainy Day Fund reserves (leaving $5 million balance);$10 million reimbursement from tax increment financing (TIF) district reserves for past City-paid infrastructure investments;$5 million from suspension of scheduled 3% pay raise for police and firefighters;$3 million savings for 2013 non-election year;$1 million revenue from new vehicle personal use surcharge for Indianapolis Metropolitan Police Department (IMPD) and Indianapolis Fire Department (IFD); and$1 million reduction in IMPD and IFD overtime

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In addition to seeking a reimbursement from TIF reserves, the Consolidated City is also releasing approximately $1.4 billion of allowable tax increment assessed value (AV) to the general tax base for 2013. This represents more than 25% the total allowable tax increment capture. This action will generate the combined benefits of: a) lowering total property taxpayer liability by over $15 million; and b) reducing the revenue loss due to property tax caps by nearly $20 million for all taxing units across the county. Of this $20 million revenue impact, the Consolidated City will realize $8.6 more in net property tax revenue than it would have otherwise.

This budget plan will also enable the Consolidated City to continue its investments in core information systems to modernize internal operations and financial controls. This is an investment necessary to both support productivity gains essential to navigating lean times and prepare the City to continueto excel over the long term.

At the crux of the 2013 the Local Homestead Credit. Under this subsidy program, homeowner property tax bills are lowered by using some local income tax revenue to pay down the property tax liability before tax bills are sent to homeowners. Thus, the property tax distributions tbills.

With the advent of the property tax caps, this property tax subsidy has lost its original impact. It has morphed from being a primary tool for protecting homeowners from rising property tax burdens to an ineffective program that no longer achieves its intended purpose.

-going general operating revenue, came their counter In essence, a plan to swap an $8 million annual revenue stream for a $15 million one-time cash infusion.

Furthermore, there was much uncertainty as to whether or not the $15 million payment in-lieu of taxes could be legally invoked on the CIB in 2013.T certain $15 million payment in-lieu of taxes.

appropriations, his veto options for addressing the fiscal imbalance in the Council-passed budget were limited. Ultimately, his decision was to strike a provision allocating $31.7 million of County Option Income Tax (COIT) revenue to the County General Fund. The resulting effect of this action is that this money will be held in abeyance by the County Treasurer, awaiting future guidance on when and where it is to be allocated. The underlying rationale for this veto action is that withholding this approximately $32 million in 2013 would make it available to address the approximately $35 million budget gap in 2014.

It must be noted that this veto action reduces funds available for County agencies by about 14% in 2013, if the funds are not eventually released. It is rk toward a mutually acceptable resolution to this disagreement

through the end of the year and into 2013, if necessary.

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Strategic Fiscal ActionsIn August 2011, the Consolidated City closed a deal transferring of its water and wastewater utility assets and debt to Citizens Energy Group (CEG). CEG is a local public trust originally created, in 1887, to unique structure was devised to protect the citizens of Indianapolis from the twin perceived threats that access to natural gas energy might fall prey to the price inefficiency of a private monopoly or the political patronage exposure of a government run monopoly.

The deal generated over $450 million in cash proceeds, putting Indianapolis in the enviable position of being able to upgrade its physical infrastructure while many other municipalities across the nation continue to struggle. These proceeds will fund improvements to roads, bridges, sidewalks, and the demolition and deconstruction of abandoned properties through Mayor Ballard's RebuildIndy program.

Mayor Ballard is committed to protecting RebuildIndy funds. Thus, no RebuildIndy funds were used in the 2012 operating budget nor are any proposed for use to support the 2013 operating budget for the Consolidated City. Furthermore, $80 million of the proceeds were set aside in a new

may not be spent for any purpose until it is no longer necessary to maintain our AAA rating; then, those funds must be transferred to the RebuildIndy Fund for future investment in infrastructure projects.

By year end, more than $270 million will have been invested to improve roads, bridges, sidewalks, or demolish abandoned properties in every part of our city. In 2013 over $100 million dollars more in addressing remaining infrastructure needs.

In a single stroke, this transaction positioned Indianapolis to be stronger both in physical assets and financial resilience. As a result, when a sustained economic recovery does eventually take hold, Indianapolis will be poised to leap forward while many of our peers will have to first play catch up on rebuilding their financial reserves and physical infrastructure base. However, we cannot be complacent because major issues still remain to align permanent infrastructure funding with long-term reinvestment needs.

SPECIFIC BUDGET ELEMENTS

General Funds vs Dedicated FundsThe fund structure for municipal government is exceedingly complex. There are many, many distinct funds which comprise the overall fiscal structure of the Consolidated City. In the face of this complexity, some simplifying assumptions are helpful to bring order and context to the fund inventory that can appear overwhelming at first glance.

Most of the operating budget for the Consolidated City is funded by general tax revenue, both property tax and income tax. General funds are funds which receive a substantial share of their revenue from taxes that have very broad flexibility.

Dedicated funds, on the other hand, are funds which receive revenue from taxes or non-tax sources that have very restricted legal uses. A more detaileddescription of the fund structure of municipal government is provided elsewhere in this report.

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100% Base BudgetS action on County agency funds, the 2013 adopted budget sets funding for the general fund supported County agencies and City departments at the proper level to fully support current operations (i.e. a 100% base budget). This means that adjustments were made to the budget of each agency and department to: a) close known gaps between 2012 budgeted appropriations and current operations, with a particular focus on public safety and criminal justice; and b) to fund rising fixed and semi-fixed costs (e.g. pension contributions; health insurance; rent; internal service charges; multi-year contracts; fuel; etc). In total, the general tax-supported budgets for agencies and departmentswere increased by $27 million (4.7%).

Key features of the adopted budget for public safety and criminal justice are:

general operating budget increased $7.6 million (8.4%) to close gaps in funding for their salaries and benefits, Jail II operating contract,and arrestee medical costs;IMPD general operating budget increased $9.8 million (5.5%) to close gaps in funding for rent, utilities, fuel/vehicle maintenance, and equipment replacement;IFD general operating budget increased $3.9 million (2.9%) to close gaps in funding for salaries and benefits;funding for inmate and arrestee medical care and guardian ad litem services is consolidated into separate funds to highlight their significance and isolate these expenses from the normal operating costs of the Sheriff and Superior Courts; andthe $2 million Crime Prevention Grant program will be continued.

Additional key features of the adopted budget for other general government functions are:

reduced Election Board budget by $2.6 million to reflect that 2013 is a non-election year;increased Information Services Agency (ISA) internal charges by 16% to bring them into proper alignment with actual ISA costs (charges up by $4.1 million while ISA budget is essentially flat);continued capital investment in park grounds and facilities to further enhance these key public assets; andthe $1 million grant to the Indianapolis Arts Council will be continued.

Dedicated Fund DepartmentsThere are four (4) City departments whose operations are funded completely or substantially from dedicated funds. The largest of these is the Department of Public Works (DPW). The others are: Department of Metropolitan Development (DMD); Department of Code Enforcement (DCE); and the Public Safety Communications (PSC) division within the Department of Public Safety (DPS). Because income tax revenue, their budgets have generally not been directly impacted by the sharp downturn in income tax revenue since 2010 (with PSC as the only exception). However, they each face other types of revenue challenges.

In this introduced budget, ability to deliver high quality snow and ice removal services this winter and necessary street and walkway repairs next spring remains intact. Work will also continue, in earnest, on flood control improvements across the city in 2013. road and street

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maintenance operations are heavily dependent on motor fuel tax and vehicle license fee revenue shared by the State. Both the economic downturn and structural changes in the demand for motor fuel have caused this key revenue source to wane over the past decade. Thus, DPW must continue to strive for savings and service level improvements in response to the weakness in this revenue stream. Fortunately, the RebuildIndy Fund has taken some pressure traditional dedicated transportation revenues. However, when the RebuildIndy Fund is exhausted, now projected for early in 2014, the pressure

DMD is funded largely from federal grants and legally restricted tax and fee revenue. Though shielded from the sharp decline in local income tax, DMD has suffered from a similarly dramatic tightening of federal grant funds, as the weak national economy and serious federal deficit concerns has slowed the spigot of federal-aid support for local planning and economic development efforts. In response, the 2013 introduced budget includes a $1.5 million transfer from the City General Fund to maintain DMD at its current service level.

DCE will continue to operate at the level their dedicated, non-fungible revenue support. DCE charges fees only to those who use its service, freeing all taxpayers of the burden of funding this department; so, its funding level depends more on the effectiveness of its operations than on the general tax revenue climate of local government.

From a funding perspective, the PSC division is the most unique of the dedicated fund supported City departments. It does, in fact, receive a substantial share of its revenue from the 1% COIT. While the PSC division is also eligible to receive E911 fee revenue, all of that revenue has been allocated to

emergency dispatch operations in 2013.

Because the method for allocating COIT revenue to PSC is uniquely prescribed by State law, this income tax revenue has legal characteristics more like a dedicated funding source than a flexible, general funding source. Allocations -the-balance is distributed to all other -the-shifted to other uses within the operating budget of the Consolidated City.

Because the PSC division is so dependent on local income tax revenue, its funding has suffered as a result of the sharp downturn in local income tax distributions to Marion County since 2010. The 2013 adopted budget restores PSC funding to a more appropriate level. To accomplish this, the 2013

-the- cation was increased by 11% (nearly $1 million). This will enable the PSC division to proceed with an initiative to replace an aging computer-aided dispatch (CAD) system.

Support for the Indianapolis/Marion County Public Library Finally, the matter of funding for the Indianapolis/Marion County Public Library (IMCPL) has also been a growing concern over the past few years.During the 2011 session of the Indiana General Assembly, municipal finance laws governing Marion County were changed to allow a portion of the COIT revenue to be allocated to the IMCPL. The fact that local income tax revenue is currently stagnant makes the idea of adding new uses for these scarce funds less appealing fiscally; however, with an eye on the long haul, adding the library to the COIT allocation formula is the right policy.

-the- 10% of the county total. This same policy is continued in the 2013 adopted budget, providing IMCPL with $169,016.

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LOOKING FORWARD

The 2013 adopted budget for the Consolidated City once again sets forth a responsible fiscal plan by which agencies can continue serving all citizens of Marion County, making Indianapolis a safe, livable city now and for decades to come. However, with the still unresolved structural deficit and the

A sharp $20 million rebound in local income tax revenues for the Consolidated City, anticipated in 2014, provides reason for optimism. However, serious fiscal challenges and decisions still lay ahead.

Based on the adopted budget, summarized in this report, the budget gap entering the 2014 budget cycle will potentially total $35 million. This estimate recognizes that: a) a portion of the $65 million gap for 2013 is closed with the spend down of reserves; b) fixed and semi-fixed costs continue to rise; and c) tax revenue growth will likely remain stagnant (aside from the unique $20 million income tax uptick in 2014).

To bridge this gap, it is imperative that we maintain some reserves and continue to find meaningful operational savings. The Office of Finance & Management must seriously consider exercising its authority to invoke a management reserve requirement on department and agency budgets. Under this authority, up to 5% (approximately $30 million) of the general fund appropriations may be withheld from budgets. Also, Mayor Ballad has tasked the Office of Audit & Performance (OAP) to identify at least $15 million in savings from elimination of non-value added redundancies remaining across the operations of all departments and agencies of the Consolidated City. For example, the Sheriff and the IMPD now engage separate vendors for psychological testing of deputies and officers. Also, the Sheriff, Superior Courts, and County Prosecutor are exempted from working through the central Human Resources Division of the Consolidated City.

Such work is the official charge of OAP by virtue of its authorizing code cite. Delivering on this savings goal will require the cooperation of all City departments and County agencies, and is critical to managing the finances of the Consolidated City until a return of broad based economic growth starts helping the local tax base recover.

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FundsThe Indiana State Board of Accounts (SBOA) defines “fund” to mean “cash or a group of accounts set aside for the purpose of accounting for monies or other resources of general functions or specific activities . . . in accordance with the system of accounts prescribed by the State Board of Accounts or as required by statute”(State Board of Accounts, Accounting and Uniform Compliance Guidelines Manual for Cities and Towns, State of Indiana, reissued 2006).

Funds that the SBOA prescribes for use by cities include but are not limited to, general funds, special revenue funds, debt services funds, capital projects funds, internal service funds, and agency funds.

Funds included in the 2013 Adopted Budget represent those that require appropriation by the City-County Council. Appropriation is the authorization of the City-County Council by ordinance to make disbursements or to incur obligations for specific purposes.

General FundsGeneral funds are funds which receive a substantial share of their revenue from taxes that have very broad flexibility. For example, the 1% County Option Income Tax (COIT) distributions and the County General Fund property tax levy may legally be used to fund any governmental purpose.

The core general operating funds for the Consolidated City are: County General Fund; Consolidated County General Fund (aka City General Fund); Indianapolis Metropolitan Police Department (IMPD) General Fund; Indianapolis Fire Department (IFD) General Fund; and Parks General Fund. Additionally, in 2013, there are six

(6) other funds that are also defined as general operating funds. They are: Public Safety Income Tax Fund – County; Public Safety Income Tax Fund – City; Personal Services Contingency Fund – County; Personal Services Contingency Fund – City; Guardian Ad Litem Fund; and Medical Care for Inmates Fund. What all of these funds have in common is that they each will each receive a substantial amount of flexible tax revenue in 2013. Thus, there is the ability to reallocate the flexible revenue flowing to these funds across many competing operational needs.

Dedicated FundsDedicated funds, on the other hand, are funds which receive revenue from taxes or non-tax sources that have very restricted legal uses. A more apt of a dedicated fund description is a fund that receives little or no revenue from flexible tax revenue sources. Some examples are the Parking Meter Fund and the Permits Fund. These are both dedicated funds because their revenue sources have strictly limited legal uses.

The Consolidated City also uses dedicated funds to account for the proceeds of specific revenue sources (e.g., special revenue funds) and/or for expenditures restricted to a specific purpose (e.g. debt service funds; enterprise funds). Debt service funds (aka sinking funds) are used to account for the accumulation of revenue for the payment of long-term debt principal and interest.

Grant FundsFinally, the Consolidated City also employs grant funds to collect revenues and track expenditures for grant monies received from other units of government.

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June 30, 2012 Dec. 31, 2012 2013 2013 2013 2013 2013 Dec. 31, 2013

Starting Cash Balance

Budgetary Fund Balance

Adopted Appropriations

Property Tax Net Levy

Local Income Tax Revenue

Other Misc. Revenue Inter-fund Transfers Budgetary Fund Balance

CITY OF INDIANAPOLIS FUNDS:Consolidated County General (aka City General) 300,980 4,996,092 26,560,385 21,149,348 99,489,621 18,873,715 (117,310,000) 638,391Personnel Services Contingency Fund 0 0 0 0 0 0 1,000,000 1,000,000

Parks General (excluding local grants) 4,800,139 2,398,483 22,952,627 14,621,593 1,623,617 5,709,610 0 1,400,676IFD General 9,346,704 5,012,480 137,133,447 64,456,848 5,989,076 11,252,600 50,500,000 77,557

IMPD General & Public Safety Income Tax 7,660,268 5,205,731 187,601,821 30,093,260 36,453,808 15,828,486 100,059,000 38,464City Rainy Day Fund 0 25,809,177 0 0 0 0 (23,500,000) 2,309,177

subtotal General Operating 22,108,091 43,421,964 374,248,280 130,321,049 143,556,122 51,664,411 10,749,000 5,464,266

Permits 14,766,020 12,571,949 15,484,833 0 0 14,465,768 0 11,552,884Transportation 11,378,784 15,482,113 44,635,797 0 0 47,288,000 (322,658) 17,811,658Solid Waste Collection and Disposal 19,301,602 12,386,331 40,887,061 24,530,090 2,377,710 12,331,000 0 10,738,070Stormwater Utility 18,808,754 12,224,490 15,614,313 0 0 19,395,000 (5,425,000) 10,580,177Parking Meters 4,952,425 4,252,187 375,000 0 0 1,470,000 0 5,347,187Fleet Services (5,609,035) 1,112,713 3,818,370 0 0 3,939,155 0 1,233,498Redevelopment (including TIF subfunds) 10,198,321 10,039,269 2,527,684 299,239 42,339 3,043,666 1,550,000 12,446,829Public Safety Communications - City (2,386,485) 1 7,003,319 0 7,623,135 344,360 0 964,177Law Enforcement (State and Federal) - City 7,822,025 5,982,463 2,942,876 0 0 2,766,600 (300,000) 5,506,187All Other Dedicated Funds - City 7,990,714 8,158,948 7,379,748 0 0 6,576,582 550,000 7,905,781

subtotal Dedicated Operating & Capital 87,223,126 82,210,464 140,669,002 24,829,329 10,043,184 111,620,131 (3,947,658) 84,086,448

State and Federal Grants (5,441,452) 973,324 40,316,652 0 0 39,629,826 0 286,498

Cumulative Capital (Fire, City and Cons. County) 14,520,195 11,086,381 13,443,162 10,754,925 0 1,056,000 2,964,221 12,418,365

Police and Fire Pension Trust 1,535,910 (2,604,328) 61,975,221 0 0 65,100,000 0 520,451

General Obligation Debt Service 8,169,252 1,706,405 38,233,306 26,238,731 0 11,005,409 1,120,000 1,837,239

subtotal Pension & GO Debt 9,705,162 (897,923) 100,208,527 26,238,731 0 76,105,409 1,120,000 2,357,690

Rebuild Indy 188,732,284 88,006,647 67,638,000 0 0 0 0 20,368,647

Fiscal Stability 80,000,000 80,000,000 0 0 0 240,000 (240,000) 80,000,000

subtotal Asset Sale Restricted 268,732,284 168,006,647 67,638,000 0 0 240,000 (240,000) 100,368,647

TOTAL CITY OF INDIANAPOLIS FUNDS $396,847,406 $304,800,857 $736,523,622 $192,144,034 $153,599,306 $280,315,777 $10,645,563 $204,981,914

MARION COUNTY FUNDS:County General & Public Safety Income Tax 9,000,029 5,836,985 207,632,638 111,115,301 33,289,161 35,402,913 (9,803,025) (31,791,303)Personnel Services Contingency Fund 0 0 0 0 0 0 2,000,000 2,000,000Guardian Ad Litem (374,279) 0 2,000,000 0 0 750,000 1,250,000 0Sheriff's Med Care for Inmates 28,828 28,828 11,939,669 0 0 1,250,000 10,660,841 0

County Rainy Day Fund 1,689,246 4,205,922 0 0 0 0 (4,205,922) 0

subtotal General Operating 10,343,825 10,071,735 221,572,307 111,115,301 33,289,161 37,402,913 (98,106) (29,791,303)

Property Reassessment 793,473 205,899 1,843,675 1,568,164 0 138,000 0 68,388Information Services Agency 4,140,458 1,900 31,165,927 0 0 32,426,815 0 1,262,788Public Safety Communications - County & E-911 434,945 0 7,758,414 0 2,026,865 5,731,551 0 2Law Enforcement (State & Federal) - County (118,740) 352,371 504,901 0 0 0 300,000 147,470

All Other Dedicated Funds - County 7,789,485 9,232,985 14,785,339 0 0 15,033,218 (351,894) 9,128,970

subtotal Dedicated Operating 13,039,621 9,793,155 56,058,255 1,568,164 2,026,865 53,329,584 (51,894) 10,607,618

State and Federal Grants 122,488 590,775 12,367,151 0 0 11,820,936 0 44,560

Cumulative Capital 2,637,830 2,036,073 253,392 3,862,151 0 345,000 (2,500,000) 3,489,832

Capital Improvement Leases 51,346 3,296 1,887,000 1,889,000 0 87,000 0 92,296

TOTAL MARION COUNTY FUNDS $26,195,110 $22,495,035 $292,138,106 $118,434,616 $35,316,026 $102,985,432 $(2,650,000) $(15,556,997)

TOTAL CITY/COUNTY FUNDS $423,042,516 $327,295,892 $1,028,661,728 $310,578,650 $188,915,332 $383,301,209 $7,995,563 $189,424,917

STATEMENT OF FUND BALANCECONSOLIDATED CITY OF INDIANAPOLIS, MARION COUNTY

APPROPRIATIONS, LEVIES, AND MISCELLANEOUS REVENUE2013 Adopted Budget

Notes: This report excludes TIF debt service, TIF capital and other capital project funds. Those funds are not annually appropriated by the City-County Council. Debt service funds for other special revenue (i.e. non-tax) bonds are also not included in this report. December 31 Budgetary Fund Balance for City State and Federal Grants above is adjusted to approximate corrections to 2012 spending and/or revenue not yet posted in the accounting system when the budget was adopted.

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RevenuesState law requires adoption of a balanced budget, which shall include all anticipated revenues and expenses of every organizational unit (with the exception of utilities). As such, all appropriations adopted by the City-County Council must be fully supported by (1) revenue that is legally eligible to support proposed expenses, and/or (2) fund balance (essentially prior year, unencumbered revenue) that is legally eligible to support the proposed expense.

The Consolidated City relies primarily on property and income taxes to fund its operations. However, a significant amount of revenue is derived from Fees and Charges as well as from Federal and State Grants. The following pages provide more detailed information about property tax rates, levies and districts as well as the various types of income taxes, tax rates as well as the available uses of such funds.

12

$582$482 $489 $460 $491 $500

$69

$711

$372 $371$353 $338 $346

$316

$319 $300$293 $278 $273

$117

$85 $83$83 $83 $83

$107

$101 $121$129 $133 $131

$1,911

$1,367 $1,371 $1,330 $1,339 $1,345

$0

$250

$500

$750

$1,000

$1,250

$1,500

$1,750

$2,000

2008 2009 2010 2011 2012 2013Budgeted

$ M

illi

on

s

Local Taxes Paid in Marion CountyAll local units

Tourism Taxes

Taxes set by State

Vehicle ExciseSurtax

Income Tax

Property Tax (allschools)

Child Welfare Levy

Property Tax (non-school)

Notes: Revenue from income tax catch-up distributions attributed to prior years to more accurately reflect actual tax payment pattern. Revenue from $56.8M income tax error correction distribution in 2012 is attributed proportionately to 2011 and 2012 based on actual income tax collection pattern.

13

$328$278 $296 $292 $312 $311

$69

$240

$247$281

$211

$242$221

$37

$32

$33

$33

$35$35

$688

$567

$622

$549

$605$577

$0

$100

$200

$300

$400

$500

$600

$700

$800

2008 2009 2010 2011 2012Estimated

2013Budgeted

$ M

illi

on

sLocal Taxes Paid in Marion County

Consolidated City/County Share of Revenues

Taxes set by State

Vehicle ExciseSurtax

Income Tax

Child WelfareLevy

Property Tax

Note: All revenue reported based on year of actual collection or budgeted collection, except property tax revenue reported on certified tax year basis.

14

Consolidated City of Indianapolis, Marion CountyRevenues and Expenses (excluding funds for TIF, Pledged Revenue Debt Service and Debt-funded Capital Projects)

REVENUE 2010 Actual 2011 Actual 2012 Revised 2013 AdoptedTAXES:Local Taxes - Set Locally Property Tax 409,126,998 292,464,643 317,108,910 310,578,650 Income Taxes 289,297,664 211,311,409 242,332,462 220,682,984 Wheel Tax/County Vehicle Excise Surtax 12,123,993 12,106,524 10,710,000 11,466,000Local Taxes - Set by State (a) 32,348,239 33,434,863 35,407,853 34,704,000State Taxes - Shared Locally (b) 36,040,145 40,151,880 39,277,269 37,170,000

TOTAL TAXES 778,937,039$ 589,469,318$ 644,836,494$ 614,601,634$

LICENSES AND PERMITS (c) 12,455,473$ 15,043,234$ 10,183,451$ 10,303,588$

FEES AND CHARGES FOR SERVICES (d) 236,141,768$ 180,831,609$ 82,032,282$ 80,767,882$

INTERGOVERNMENTAL: State Pension Relief 58,120,135 61,117,718 61,376,363 65,100,000 State & Fed. Grants 74,417,188 92,436,739 81,871,233 65,189,512 Payment in Lieu of Taxes (PILOT) (e) 5,528,132 10,946,540 27,685,129 22,795,326 Other Intergovernmental Revenue 23,624,408 20,241,907 11,105,205 9,041,743

TOTAL INTERGOVERNMENTAL 161,689,863$ 184,742,904$ 182,037,930$ 162,126,581$

MISCELLANEOUS (f) 34,955,031$ 276,388,868$ 17,244,950$ 17,484,640$ TOTAL REVENUE - Unadjusted 1,224,179,174$ 1,246,475,933$ 936,335,107$ 885,284,324$

MINUS: Adj for Double Count (revenue moved between City and County) (1,605,085) (2,455,112) (1,216,191) (1,188,000)MINUS: Revenue Reported Above Received in Excluded Funds:

Fee and Other Revenue Pledged to Revenue Debt (5,599,632) (7,100,227) (17,541,201) (16,409,326)Property Tax Revenue for TIF Replacement (2,118,248) 0 0 0Other Revenue Above Received in Excluded Funds (1,504,808) (2,265,525) (400,000) (817,000)

Other Adjustments: Income Tax Revenue held in County Treasurer's COIT Agency Account (g) 0 0 0 (31,767,652)

TOTAL REVENUE - Adjusted 1,213,351,401$ 1,234,655,069$ 917,177,715$ 835,102,346$

EXPENSES 2010 Actual 2011 Actual 2012 Revised 2013 AdoptedPublic Safety (343,542,544)$ (346,529,728)$ (366,521,207)$ (364,031,573)$ Criminal Justice Services (220,299,555)$ (220,531,703)$ (232,247,731)$ (229,818,718)$ Other Public Services (298,005,163)$ (332,283,311)$ (310,369,040)$ (257,285,916)$ Executive, Legislative & Administrative Svcs (87,108,455)$ (93,184,433)$ (82,105,758)$ (77,316,994)$ General Obligation Debt Service and Pension Benefits Payout (h) (104,228,912)$ (104,146,525)$ (106,454,395)$ (100,208,527)$

TOTAL EXPENSES - Unadjusted (1,053,184,630)$ (1,096,675,700)$ (1,097,698,131)$ (1,028,661,727)$

PLUS: Adj for Double Count (ISA, OCC, MAC, Fleet, etc.) 28,707,392 27,927,493 30,473,599 34,285,566PLUS: Capital and Debt Expenses Supported by Excluded Revenue Sources (i) 12,194,289 8,021,802 9,564,154 8,538,409Other Adjustments:

Reversions Necessary to Offset COIT Veto Action 0 0 0 31,767,652Anticipated Use of Personnel Services Contingency Funds 0 0 0 (3,000,000)

TOTAL EXPENSES - Adjusted (1,012,282,949)$ (1,060,726,406)$ (1,057,660,378)$ (957,070,100)$

15

CHANGE IN FUND BALANCE 2010 Actual 2011 Actual 2012 Revised 2013 AdoptedAnnual Surplus / (Deficit) 201,068,452$ 173,928,663$ (140,482,664)$ (121,967,754)$

Other Adjustments to Fund Balances:Reclassification of Capital Asset Development Fund as a Capital Projects Fund (j) (26,062,000) 0 0 0Transfer to Legal Settlements Reserve (5,000,000) 0 0 0Adjustment for Errors in Posting Transfers from County Cumu Fund to DPW - County Cumu Fund (2,500,000) 0 0 0Transfer to Fee-supported Wastewater GO Debt Service from Wastewater General Fund (10,967,511) (7,381,309) 0 0Transfer to Wastewater Revenue Debt Service from Wastewater General Fund (37,643,660) (25,273,991) 0 0Transfer to Stormwater Revenue Debt Service from Stormwater General Fund (4,844,500) (5,253,332) (5,140,000) (5,425,000)Transfer from TIF Revenue to Redevelopment GO Debt Service 1,825,000 7,870,000 7,786,000 1,120,000Reimbursement from Downtown Consolidated TIF to City General Fund (k) 0 0 38,500,000 10,000,000Net Transfers In from/(Out to) Other Excluded Funds (667,047) (1,135,258) 195,000 2,300,563Net Revenue/Transfers In from/(Out to) Rainy Day Fund (17,460,950) 17,472,983 (28,325,856) 27,705,922

Total Change in Fund Balances (excluding Rainy Day Fund) 97,747,784$ 160,227,755$ (127,467,520)$ (86,266,269)$

Notes:

(g) Action required as a result of Mayor's line item veto of 2013 COIT allocation to the County General Fund.

Actuals reported as booked in accounting system, which may differ from amount attributable to each tax year.(a) Local taxes set by the state include: auto excise, financial institutions, commercial vehicle excise and inheritance taxes(b) State taxes shared locally include: riverboat wagering/gaming, gasoline, cigarettes, alcohol excise and gallonage taxes

(k) Reimbursement for past capital expenditures, paid from non-TIF City funds, that benefited the Downtown Consolidated TIF district.

(c) Licenses and permits include: business and non-business licenses, building, zoning and environmental permits, etc.(d) Fees and charges for services include: sewer, stormwater, solid waste disposal, E-911, recording fees, foreclosure, probation, parks admissions, deferral, cable franchise, parking fees, court costs, etc.(e) Beginning in 2012, Wastewater PILOT from Citizens Energy for IMPD and IFD is included here. Prior to 2012, revenue supporting Wastewater PILOT is reported in Fees and Charges for Services.

(h) Includes only general obligation debt service funds supported by a property tax levy (e.g. fee-supported Wastewater bonds with property tax back-up excluded)(i) Adjustment reflects: 1) DMD expenses included above that are funded with TIF or CTP revenue; and 2) General obligation debt service expenses included above that are partially funded with TIF revenue.(j) This transaction reflects balance in Capital Asset Development Fund at the time it was reclassified as a capital projects fund.

(f) Miscellaneous revenue includes: sale and lease of property, fines and penalties, capitalized interest proceeds, and other misc. revenues. 2011 amount includes $260.4M from proceeds of Water Utility sale.

16

Property TaxCitizens of the Consolidated City are subject to several overlapping property tax districts which levy taxes for city and county general purpose funds, as well as specific services. Taxpayer residing in overlapping districts would be subject to the tax rates of each applicable district.

Certified Levy (Gross Levy) The total property tax levy for a taxing unit before the property tax cap is considered. Referred to as “certified” because it is approved by the State Department of Local Government Finance (DLGF). DLGF approval is required to ensure that the levy amount is within maximum levy limitations set by State law.

Net Levy The expected property tax levy after deducting the property tax circuit breaker credits attributable to the property tax caps.

Gross Assessed Value The assessed value of a property before applying any eligible property tax deductions or abatements (which lower the property’s taxable assessed value). The property tax caps are set based on each parcel’s gross assessed value.

Net Assessed Value (Taxable Assessed Value) The taxable value of property after all eligible property tax deductions and abatements are applied.

Property Tax Cap (aka Circuit Breaker) The property tax cap, also known as the “circuit breaker,” was enacted by the Indiana General Assembly in 2008 and subsequently amended into the Indiana Constitution. The cap guarantees that property tax rates in overlapping districts cannot exceed a certain capped percent of the parcel’s gross assessed value. The “circuit breaker” amount represents property tax liability waived because it is above the level allowed under the property tax caps. The property tax caps are as follows:

1% - for Homestead property 2% - for other residential property and agricultural land 3% - for commercial and industrial property

Taxing Districts & RatesThe following pages show the taxing districts along with the Net Assessed Values (NAV) of taxable property within those districts for 2013. The Tax Rate for a district is determined by the following formula:

17

$69

$397

$278$296 $292

$317 $311

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

2008 2009 2010 2011 2012Certified

2013Adopted

$ M

illi

on

s

Property Tax RevenueConsolidated City/County Units

Child WelfareLevy

Fire SpecialService

Police SpecialService

Sanitation(Solid)

ConsolidatedCounty

ConsolidatedCity

MarionCounty

18

$397

$26$14 $44

$37 $41

$200

$250

$300

$350

$400

$450

Property Tax RevenueCollected Net Levy and Uncollected/Circuit Breaker

$ M

illi

on

s

$278 $296 $292 $317 $311

$0

$50

$100

$150

2008 2009 2010 2011 2012 Certified

2013Adopted

Net Levy Uncollected/Circuit Breaker

19

LevyCircuit Breaker/ Under Collection Net Levy

Marion CountyCounty General Fund 125,992,909 14,877,608 111,115,301Property Reassessment Fund 1,778,477 210,313 1,568,164Cumulative Capital Improvement Fund 4,379,866 517,715 3,862,151Capital Improvement Debt Service 1,889,000 - 1,889,000County Total 134,040,252 15,605,636 118,434,616

-City of Indianapolis -

Consolidated County Fund (City General Fund) 24,844,588 3,695,240 21,149,348Consolidated County - Park General Fund 17,176,295 2,554,702 14,621,593Indianapolis Fire Department Fund 72,047,137 7,590,289 64,456,848Indianapolis Metropolitan Police Department Fund 35,318,235 5,224,975 30,093,260

Property Tax Information By Fund Operating, Capital, and Debt Service Levy DetailConsolidated City of Indianapolis, Marion County

2013 Adopted Budget

2013

p p p , , , ,Sanitation Solid Waste General Fund 27,715,996 3,185,906 24,530,090Consolidated City Redevelopment General Fund 390,289 91,050 299,239

Subtotal Operating 177,492,540 22,342,162 155,150,378City Cumulative Capital Development Fund 11,270,345 2,669,007 8,601,338Indianapolis Fire Cumulative Capital Development Fund 2,406,725 253,138 2,153,587

Subtotal Capital 13,677,070 2,922,145 10,754,925Consolidated City Debt Service 9,278,578 - 9,278,578Consolidated City Redevelopment Debt Service 4,257,626 - 4,257,626Consolidated County Park Debt Service 3,128,214 - 3,128,214Consolidated County Metro Thoroughfare Debt Service 6,013,183 - 6,013,183Consolidated County MECA Debt Service 3,561,130 - 3,561,130

Subtotal Debt Service 26,238,731 - 26,238,731City Total $217,408,341 $25,264,307 $192,144,034

0City/County Total $351,448,593 $40,869,943 $310,578,650

Note: All budgeted levy and circuit breaker amounts are subject to change. Final amounts are established by the Department of Local Government Finance (DLGF) Budget Order which will be issued in late February or early March 2013. 20

Property Taxes – Descriptions of Tax Districts Marion County Tax District Tax Rate (County): $0.3937 on each $100 of net assessed value Tax Rate (Cons County): $0.1609 on each $100 of net assessed value This district includes all taxable property within Marion County’sborders. This is the tax district supporting the County General Fund, the Property Reassessment Fund, the County Cumulative Capital Fund, County Debt Service Funds, the Consolidated County Fund (aka City General Fund), and some City General Obligation Debt Service Funds. Revenues from this tax district support all of County government and a portion of City government general operations and debt service.

Indianapolis Consolidated City District Tax Rate: $0.0792 on each $100 of net assessed value This district includes all taxable property within Marion County borders, excluding the cities of Lawrence, Beech Grove, Southport, and the town of Speedway. This is the tax district supporting the Redevelopment General Fund, the City Cumulative Capital Fund, and most City General Obligation Debt Service Funds. Tax revenues from this district support certain City government expenses for which property owners in the excluded cities and town are not required to contribute.

Indianapolis Police Special Service District Tax Rate: $0.3530 on each $100 of net assessed value This district includes predominantly Center Township with some surrounding areas included. It matches the boundaries of the old city limits, before UniGov consolidation. Tax revenues generated from this district are deposited into the Indianapolis Metropolitan Police Department (IMPD) General Fund, which provides funding for operating expenses of the IMPD.

Indianapolis Fire Special Service DistrictTax Rate: $0.3061 on each $100 of net assessed value This taxing district includes most of the central and eastern portions of the county with minimal western portions included. This configuration reflects the consolidation of all township fire departments with the Indianapolis Fire Department (IFD), except Pike, Wayne, and Decatur townships. The district also excludes the cities of Lawrence, Beech Grove, Southport, and the towns of Cumberland and Homecroft. Tax revenues generated from this district are deposited into the IFD General Fund and the IFD Cumulative Fund, which provide funding for operating and capital expenses of the IFD.

Indianapolis Solid Waste Special Service District Tax Rate: $0.0870 on each $100 of net assessed value This district includes all taxable property within Marion County borders, excluding the cities of Lawrence, Beech Grove and the town of Speedway. Tax revenues from this district are deposited into the Solid Waste Collection Fund, which provides funding for the Department of Public Works (DPW) to perform trash collection and solid waste removal services.

21

MARION COUNTY Net Assessed Value: $34,038,407,113

INDIANAPOLIS CONSOLIDATED CITY Net Assessed Value: $31,816,952,615

INDIANAPOLIS POLICE SPECIAL SERVICE DISTRICT

Net Assessed Value: $10,005,101,444

INDIANPOLIS FIRE SPECIAL SERVICE DISTRICT


INDIANAPOLIS SOLID WASTE SPECIAL SERVICE DISTRICT


Consolidated City of Indianapolis, Marion County – 2013 Property Tax Districts

22

Income Tax State law allows Indiana counties to impose a local income tax on the State adjusted gross income of county taxpayers.

Also, counties may choose between several income tax options and combinations. Each type of local income tax option is regulated by specific rules and rate restrictions. Residents of Marion County are subject to three interrelated income taxes in the form of the County Option Income Tax (COIT), the Levy Freeze Local Option Income Tax (LOIT), and the Public Safety Income Tax (PST).

This local income tax is collected by the State Department of Revenue then distributed to counties based on the amount due to each county on State income tax returns processed.

County Income Tax Council (CITC) Local income tax is imposed or modified in a county by the action of the CITC. In Marion County, the CITC is composed of the City-County Council and the fiscal body of each city or town that lies either partially or entirely within the county. The other members of the CITC are the Lawrence City Council, the Beech Grove City Council, the Southport City Council, and the Speedway Town Council.

Voting representation on the CITC is based on each member unit’s share of the total county population. In Marion County, the City-County Council holds over 90% of the voting representation on the CITC.

County Option Income Tax (COIT)Current Rate: 1.00% Maximum Rate: 1.00% COIT revenue may be used for any lawful purpose of the governmental unit.

Levy Freeze Local Option Income Tax (LOIT) Current Rate: 0.27% Maximum Rate: 1.00% An additional income tax rate may be imposed to generate revenue to replace property tax levy growth. Thus, imposing this tax reflects a policy choice to shift fiscal reliance from property tax to income tax, not an overall tax increase.

Once imposed, this rate may neither be rescinded nor decreased. Each year the CITC must hold at least one public meeting to discuss whether or not Levy Freeze LOIT rate should be increased.

Public Safety Income Tax (PST)Current Rate: 0.35% Maximum Rate: 0.50% Because Marion County has imposed a Levy Freeze LOIT rate, State law allows adoption of a PST rate. PST revenues may be used for police and fire, including pensions, emergency services, communications systems, jails and related facilities, and other items related to public safety.

24

0.20%0.30% 0.27% 0.27% 0.27% 0.27%

0.45%0.35% 0.35% 0.35% 0.35% 0.35%

1.65% 1.65% 1.62% 1.62% 1.62% 1.62%

1.00%

1.50%

2.00%

Marion County Income Tax Rate

1.00% 1.00% 1.00% 1.00% 1.00% 1.00%

0.00%

0.50%

2008 2009 2010 2011 2012 2013

COIT Levy Freeze Tax Public Safety Tax

25

1.62% 1.65%

1.40%

1.75%

2.72%

1.25%

1.50%

2.00%

2.50%

3.00%

2012 Income Tax RatesMarion County vs Surrounding Counties

1.00% 1.00% 1.00%

0.00%

0.50%

1.00%

Marion Boone Hamilton Hancock Hendricks Johnson Madison Morgan Shelby

COIT/CAGIT CEDIT Levy Freeze/Property Tax Relief Public Safety

26

$13$11

$34$240 $247

$281

$211

$243

$221

$150

$200

$250

$300

$ M

illi

on

s

Income Tax RevenueConsolidated City/County Units

$0

$50

$100

2008 2009 2010 2011 2012Estimated

2013Budgeted

COIT (inc PS Comm) Levy Freeze Tax Public Safety Tax Catch-up DistributionNotes: 2012 total includes $47.6M for correction of local income tax distribution errors by the State Department of Revenue since January 2011

2013 total includes $31.8 Million of COIT revenue held by County Treasurer until allocated

27

County Option Income Tax (COIT)

Public Safety Income Tax (PST)

Levy FreezeLocal Option

Income Tax (LOIT) (c)$7,623,135$2,026,865

$32,759,726

$13,565,759$6,782,880$2,260,960

$5,989,076$3,694,082$2,377,710$1,623,617

$42,339$97,485,683 $2,003,938

$10,679,562$31,767,652

$138,903,335 $55,369,325 $26,410,324$169,016 $2,883,620

$1,758,615$8,107,790

Local Homestead Credit $13,400,000 $800,000$16,543,683 $3,786,287 $5,673,980

$169,016,034 $59,155,612 $45,634,329Notes:

Other Units

Public Safety Communications - County (for Sheriff)

a) Entire amount transferred to IMPD General. Additionally, $4,939,633 remaining in the Public Safety Income Tax Fund at YE 2012 is transferred to IMPD General in 2013.

Income Tax AllocationConsolidated City of Indianapolis, Marion County

2013 Adopted Budget

Countywide Total

Redevelopment GeneralConsolidated County General (aka City General)

County Treasurer's COIT Agency Account (d)

City/County SubtotalIndpls/Marion County Public Library

County General

d) Account administered by the County Treasurer into which all Marion County COIT revenues, distributed from the State, are initially deposited. From this account, monthly allocations of COIT revenue are made to each eligible unit of government in Marion County.

c) 2013 Levy Freeze LOIT allocation equals 77.6% of total levy freeze reductions to unit maximum levies. Allocation is fixed by law and based on unit maximum levies.

b) 2013 PST appropriations to County agencies also includes proportionate shares of $3,552,856 remaining in the Public Safety Income Tax Fund at YE 2012 which is not included in the allocations above.

Fund/Agency

Public Safety Communications - City

Public Safety Income Tax Fund - City (a)Public Safety Income Tax Fund - County (b):

SheriffSuperior and Circuit CourtsProsecutor

IFD GeneralIMPD GeneralDPW Solid Waste CollectionParks General

Indianapolis Public Transportation Corp (IndyGo)Marion Co Health and Hospital Corporation

28

ExpendituresExpenditure Categories (Characters)In addition to the restrictions imposed by agencies/departments regarding funding sources, agency spending is further restricted by limiting the total funds available to support various spending categories or “characters”. The Consolidated City employs five separate characters to segregate spending. Each is described as follows:

Personal Services (Character 1) This category includes expenditures for salaries, wages and related employee benefits provided for all Consolidated City employees. Employee benefits include employer contributions to group health and life insurance, pension benefits, unemployment compensation, uniform allowance and similar benefits.

Materials and Supplies (Character 2) This category includes articles and commodities that are consumed or materially altered when used. Supplies include office supplies, operating supplies, repair and maintenance supplies and other similar items.

Other Services and Charges (Character 3) This category includes expenditures for services other than personal services required by the Consolidated City either to carry out its assigned functions or to fulfill moral or legal obligations. Other Services and Charges includes professional services, communication and transportation, printing and advertising, insurance (excluding group health, life and self-insurance), utility expenditures, contracted repairs and maintenance, rentals, debt service expenditures for principal and interest payments as well as long-term debt.

Properties and Equipment (Character 4) This category includes expenditures for the acquisition of, or addition to assets such as land, infrastructure, buildings, improvements other than buildings, as well as machinery and equipment.

Internal Charges (Character 5) This category includes internal charges such as expenditures for the Mayor’s Action Center, the Office of Corporation Counsel and Fleet Services.

If a department has a negative appropriation for Character 5, it means that department is a provider of internal services and a net recipient of internal charges.

This category exists for only City departments. Similar expenditures from county agencies are reported as Character 3 instead. Since the Information Services Agency (ISA) is a County agency, their charges are not administered through Character 5. Both City departments and County agencies pay ISA charges through Character 3.

30

Consolidated City of Indianapolis, Marion County2013 Adopted 2013 Budget by Department by Service

2011 2012 2013 2013Actuals Adopted Introduced Adopted

Public Safety ServicesIndpls Metro Police Dept 191,398,989 193,322,951 201,918,247 202,543,151Indianapolis Fire Department 136,517,569 139,992,949 143,749,605 143,749,605DPS Administration 4,920,480 4,402,088 4,415,749 4,325,749Homeland Security 5,380,031 11,915,621 3,611,567 3,611,567Animal Care and Control 3,361,140 3,821,598 4,008,484 4,615,001Public Safety Communications 0 5,096,501 6,148,519 5,186,501MECA 4,951,519 0 0 0

Public Safety Services Total 346,529,728 358,551,709 363,852,170 364,031,573

Criminal Justice ServicesMC Sheriff 104,500,096 101,795,544 109,226,303 109,226,300MC Superior Court 53,756,170 54,356,426 53,511,556 53,340,164MC Circuit Court 1,168,259 1,335,563 1,400,950 1,560,828MC Prosecutor 21,207,968 22,682,249 23,593,912 23,904,019MC Prosecutor - Child Support 4,533,382 4,298,121 4,422,942 4,422,942MC Public Defender 17,326,271 17,420,196 17,988,175 18,113,174MC Community Corrections 9,058,874 9,632,622 9,477,669 9,529,497MC Forensic Services 6,208,034 6,561,670 6,884,418 6,884,418MC Coroner 2,772,649 2,666,517 2,837,378 2,837,377

Criminal Justice Services Total 220,531,703 220,748,908 229,343,303 229,818,718

Other Public ServicesParks and Recreation 21,327,007 20,268,745 21,060,749 21,015,835Public Works 249,510,997 108,247,287 205,411,188 185,401,765Metropolitan Development 46,662,596 31,136,592 31,888,987 31,904,589Code Enforcement 14,147,548 17,593,999 18,207,312 18,207,312MC Cooperative Extension 762,448 753,971 756,415 756,415

Other Public Services Total 332,410,595 178,000,594 277,324,651 257,285,916

Executive, Legislative and Administrative ServicesOffice of the Mayor 4,130,292 3,727,393 4,321,910 4,321,910Minority & Women Business Dev 0 0 745,624 745,624Audit & Performance 721,639 819,170 818,099 818,098City County Council 1,856,643 1,678,081 1,764,383 1,247,304Office of Corporation Counsel 2,600,681 693,691 615,274 615,274Finance & Management 14,258,487 6,705,659 7,513,833 7,513,833Telecom and Video Services 493,907 494,222 501,978 491,978MC Information Services Agency 37,278,330 34,406,340 31,165,927 31,165,927MC Auditor 10,441,133 9,755,623 9,753,540 9,753,539MC Assessor 6,828,652 7,274,959 7,415,191 7,415,190MC Treasurer 2,617,401 2,069,373 2,118,199 2,118,199MC Clerk 5,874,007 6,115,575 6,261,040 6,261,040MC Election Board 3,222,745 3,949,307 1,338,081 1,338,080

31

Consolidated City of Indianapolis, Marion County2013 Adopted 2013 Budget by Department by Service

2011 2012 2013 2013Actuals Adopted Introduced Adopted

MC Voters Registration 720,712 1,048,505 1,128,750 1,128,568MC Recorder 1,474,559 1,791,302 1,809,193 1,791,302MC Surveyor 541,277 559,476 606,712 591,127

Executive, Legislative and Admin Services Total 93,060,465 81,088,676 77,877,734 77,316,994

Debt & Pension ObligationsConsolidated City/County Debt Service 45,003,324 45,078,032 38,233,306 38,233,306Pension Obligations 59,143,202 61,376,363 61,376,363 61,975,221

Total - All Departments�Agencies 1,096,679,017 944,844,282 1,048,007,527 1,028,661,728

% Change vs. Prior Year 0.0% -13.8% 10.9% 8.9%

Expenditures�Appropriations by Type

CITYPersonal Services 418,332,000 433,197,571 440,150,419 440,964,254Materials and Supplies 29,440,208 25,862,461 28,413,445 28,129,222Other Services and Charges 285,562,598 171,860,419 175,219,556 173,650,692Properties and Equipment 68,099,724 25,431,393 113,827,908 93,779,454Internal Charges 0 19,099 -1,300,153 0TOTAL EXPENDITURES 801,434,532 656,370,943 756,311,175 736,523,622

COUNTYPersonal Services 163,880,519 164,259,599 160,493,132 167,782,560Materials and Supplies 3,792,385 3,709,130 3,949,525 3,769,717Other Services and Charges 126,711,361 118,852,787 125,455,303 118,355,314Properties and Equipment 859,800 1,651,823 1,798,393 2,230,515Internal Charges 0 0 0 0TOTAL EXPENDITURES 295,244,065 288,473,339 291,696,352 292,138,106

CITY�COUNTY TOTAL 1,096,678,597 944,844,282 1,048,007,527 1,028,661,728

32Note: 2011 Actuals do not include encumbrances recorded as of December 31, 2011. Encumbrances were excluded here to coincide with 2011Actual Expenses reported in the Revenue and Expenses Summary on Page 15.

PARKS AND RECREATION

4.4%

DPW2.0%

OTHER PUBLIC SAFETY2.8%

IFD36.6%

IMPD50.1%

EXECUTIVE & LEGISLATIVE

4.1%

2013 City General Fund Appropriationsincl IMPD General, IFD General, Parks General , and Public Safety Income Tax

$374,248,279

Note: Excludes dedicated funds for DPW, DCE, DMD, and PSC

FINANCE AND MANAGEMENT, 1.9%MAYOR'S OFFICE, 1.2%CITY COUNTY COUNCIL, 0.3% MINORITY & WOMEN BUSINESS, 0.2%AUDIT AND PERFORMANCE, 0.2% CORPORATION COUNSEL, 0.2% TELECOM & VIDEO SERVICES, 0.1%

PUBLIC SAFETY DIRECTOR, 1.2%ANIMAL CARE & CONTROL, 1.2%HOMELAND SECURITY, 0.4%

33

SUPERIOR COURTS21.4%

PUBLICDEFENDER

AGENCY8.0%

PROSECUTOR7.3%

AUDITOR4.3%

ASSESSOR2.4%

OTHER COUNTY

2013 County General Fund Appropriationsincl Public Safety Income Tax, Guardian Ad Litem, and Inmate Medical Care

$221,572,307

SHERIFF43.5%

AGENCIES 13.2%

FORENSIC SERVICES, 2.7%CLERK, 2.5% CHILD SUPPORT, 2.0% COMMUNITY CORRECTIONS, 1.5%CORONER, 1.2%TREASURER, 1.0%ELECTION BOARD, 0.6%CIRCUIT COURT, 0.6% VOTER'S REGISTRATION, 0.5%COOPERATIVE EXTENSION, 0.3% RECORDER, 0.2%SURVEYOR, 0.1%

Note: Excludes ISA

34

DPW79.7%

DCE8.4%

PUBLIC SAFETY COMMUNICATIONS

2.4%

DMD3.1%

OTHER CITY DEPARTMENTS

6.5%

Note: Excludes Fleet Servicesand State and Federal Grants.

2013 City Dedicated Fund Appropriationsincl Rebuild Indy and Cumulative Capital Funds

$218,049,794

IMPD, 2.6%IFD, 1.9%FINANCE AND MANAGEMENT, 0.2%PARKS AND RECREATION, 1.7%

35

INFORMATIONSERVICES AGENCY

0.0%

SHERIFF39.8%

PROSECUTOR18.2%

SUPERIOR COURTS16.0%

ASSESSOR8.6%

OTHER COUNTY AGENCIES

17.3%

2013 County Dedicated Fund Appropriationsincl Cumulative Capital Funds

$25,145,724

Note: Excludes ISA and State and Federal Grants

RECORDER, 5.0%COMMUNITY CORRECTIONS, 4.9%CLERK, 2.7%SURVEYOR, 1.8% PUBLIC DEFENDER AGENCY, 1.4%AUDITOR, 0.9%CIRCUIT COURT, 0.6%

36

Agency Budget SummariesThe Agency Budget Summaries section: 1) provides an operational overview of each of the county agencies

and city departments; 2) details the funding sources that will fund each

agency/department; and 3) outlines how those agencies/departments intend to spend those

funds by expenditure category or “character”.

SourcesThe “Sources” listed for each agency/department budget represents either a single or a collection of funding sources available to an agency/department (See the Funds section for further explanation).

Expenditures Agencies and departments are restricted in how they can use the funds available to them. The Consolidated City employs five separate expenditure “Characters” to categorize these uses (See the Expenditures section for explanation of these characters).

Final vs. Adopted vs. IntroducedFor the purpose of comparison, each summary shows recent historical data for agency/department budgets. The following explains the terminology used in these comparisons.

Budget Introduced shows the amounts budgeted for each agency/department as determined by agency/department finance officers and the Office of Finance and Management. This is the budget introduced by the Mayor to the City-County Council for amendment and eventual adoption.

Budget Adopted shows the amounts budgeted for each agency/department as adopted by the City-County Council in October of the preceding fiscal year.

Actual Final shows the final expenditures and encumbrances for each department and agency for the fiscal year.

38

Consolidated City of Indianapolis, Marion County 2013 Adopted Budget

INDIANAPOLIS METROPOLITAN POLICE DEPARTMENT

IntroductionIndianapolis Metropolitan Police Department (IMPD) is dedicated to upholding the highest professional standards while serving the community in which we work and live. The Department is further committed to the enforcement of laws to protect life and property, while simultaneously respecting individual rights, human dignity, and community values.

Finally, IMPD is committed to creating and maintaining active police-community partnerships and assisting citizens in identifying and solving problems that improve the quality of life in their neighborhoods. IMPD was created by Section 279 of the revised municipal code.

StructureOperations Division The Operations Division performs the core field level patrol and enforcement activities of law enforcement.

Investigations Division The Investigations Division performs proactive and reactive investigations of crimes.

Professional Standards Division The Professional Standards Division provides support services within the department.

39


INDIANAPOLIS FIRE DEPARTMENT

IntroductionThe mission of the Indianapolis Fire Department (IFD) is to provide appropriate, safe, and professional response to fire, medical and environmental emergencies.

The Department is dedicated to minimizing the loss of life and property through suppression, rescue, code enforcement, investigation, public education and other innovative programs.

StructureExecutive Services Division The Executive Services Division is responsible for all human resource needs, including maintenance of personnel records, firefighter promotion systems, fitness evaluations, and firefighter selection processes. The division also manages the budget and payroll as well as coordinates with IFD divisions and city agencies regarding all financial matters.

Compliance and Prevention Division The Compliance/Prevention Division is headed by the Fire Marshall and is responsible for enforcement of fire codes, building inspections, public education, Survive Alive and special events.

Logistics Support Division The Logistics Support Division maintains the daily needs of the department including: apparatus maintenance and repairs to a fleet of 290 vehicles as well as the maintenance and repairs of 44 fire stations and fire headquarters.

Operations Division The Operations Division is responsible for apparatus emergency response inclusive of emergency medical, specialty rescue and fire suppression. IFD firefighters respond to over 83,800 emergency run dispatches each year. This division manages all aspects of the emergency response system from 911 dispatch and station readiness to run response.

Emergency Medical Services Division The Emergency Medical Services Division is responsible for EMS training, certification and supplying equipment to the Emergency Medical Technicians (EMT) and to paramedics in IFD. To ensure IFD personnel are prepared to deal with thousands of medical responses each year, all firefighters within IFD are certified as EMTs and/or paramedic.

41


DPS ADMINISTRATION

IntroductionThe City of Indianapolis Department of Public Safety (DPS) will remain a national model leveraging the unique strengths of the Police, Fire, Homeland Security, Animal Care and Control, and Communications

Divisions as an integrated department. DPS will deliver the highest quality of public safety services in a fiscally effective manner to secure the Greater Indianapolis area by preventing, preparing for, responding to, and recovering from routine emergencies and large-scales incidents. The Administration unit of DPS provides coordination and leadership for the agencies within DPS.

StructureThe Department of Public Safety comprises five integrated divisions as well as the Citizens Police Complaint Office (CPCO). The Indianapolis Metropolitan Police Department, Indianapolis Fire Department, Division of Homeland Security, Animal Care and Control, and Public Safety Communications operate within one department and share resources in innovative ways. This structure increases operational effectiveness by leveraging the strengths of each division to provide public safety services to the City of Indianapolis/Marion County. Each of the divisions has their own operational goals and unique personalities.

The Department of Public Safety was created by Section 251 of the revised municipal code. CPCO, independent of the Indianapolis Metropolitan Police Department, was created by city ordinance. The CPCO affords citizens of the Consolidated City of Indianapolis Marion County who believe they have been treated improperly by an IMPD officer the opportunity to have his or her complaint(s) both heard and investigated.

43


HOMELAND SECURITY

IntroductionThe Division leads an integrated Department of Public Safety effort to secure, prevent, prepare, respond and ensure resiliency from natural or human-made threats and hazards to the city, and to sustain a confident public.

The Division is also responsible for preparing plans and managing the safety and security of special events when anticipated requirements exceed the capability of the concerned geographic area. The Division of Homeland Security was created by Section 251 of the revised Municipal Code.

StructureThe Division was formed to unify divisions within the Department of Public Safety to create the capacity to deal with terrorist attacks, major disasters, planning and managing special events, and other emergencies. By embracing a single set of guiding principles, from the Director of Public Safety to the frontline employee, we have created a single division working to secure the City of Indianapolis/Marion County.

The Division does not operate in a vacuum. Other Federal, State, and local institutions participate actively in the Division’s efforts to disrupt terrorist activities, pre-planning and managing special events, and in the preparation for and response to major disasters, as do our private and non-profit sectors and international partners. We will continue to work cooperatively to ensure that all of the instruments of local power – including leadership, specialized technical expertise, research, and development investments – are brought to bear on the challenges we face in a coordinated and unified manner.

45


ANIMAL CARE AND CONTROL

IntroductionIndianapolis Animal Care & Control (ACC) works in partnership with the community to promote and protect the health, safety, and welfare of the people and the pets in Marion County.

ACC performs, but is not limited to, the following animal control functions: to protect the safety and welfare of people and animals within the community; to educate the public in public safety and humane issues regarding animal care; to enforce city ordinances and state statutes pertaining to animals; to assist the public in resolving animal issues; and to be a strong advocate for the approximately 18,000 animals that come to ACC by way of Enforcement Operations and Kennel Operations. ACC was created through Chapter 251 of the revised Municipal Code.

StructureEnforcement Operations Managed by the Assistant Administrator of Enforcement Operations, this section is responsible for day-to-day field operations, investigations, and customer service in the enforcement of city ordinances and state statutes pertaining to animals, the screening of claimants of impounded animals and potential adopters of homeless animals in the city animal shelter, and the provision of permanent identification for cats and dogs.

Kennel Operations Kennel Operations is responsible for providing humane care for every animal brought to the city animal shelter, of which there were nearly 18,000 in 2009. This section, which is managed by the Assistant Administrator of Kennel Operations, cares for animals in the city shelter by administering vaccinations and medical care in coordination with ACC’s veterinary service provider and provides social enrichment/behavioral rehabilitation in coordination with ACC volunteers, performs behavioral assessments on dogs before they are offered to the public for adoption, coordinates the release of homeless animals to other animal shelters and animal rescue groups, and provides adoption counseling to members of the public who apply to adopt shelter animals.

47


PUBLIC SAFETY COMMUNICATIONS

IntroductionPSC represents the communications and technology branch of Public Safety. Currently, PSC maintains public safety communication and data systems infrastructure for Indianapolis and several outside agencies.

PSC continually re-evaluates both the processes and the technologies used to meet the public safety needs of citizens of Marion County and outlying areas. Its mission is to safely and efficiently provide the best communications infrastructure available. PSC was created through Chapter 251 of the revised Municipal Code.

StructurePSC is responsible for providing the infrastructure and integrated system resources that facilitate emergency response from the receipt of the initial call, through dispatch of the appropriate resources, on the scene management and documenting the incident into compliant records management systems. PSC integrated systems include:

911 Telephone Switch A Nortel emergency telephone switch that routes 911 calls to the appropriate agency;

Computer Aided Dispatch (CAD) A CAD system that is fully integrated with the 911 Switch and Radio System;

Radio System A Motorola digital radio system that supports full interoperability and meets national standards for communications;

Incident & Personnel Management A suite of incident reporting and personnel management tools that meets national standards for law enforcement and fire fighters;

Infrastructure Eleven tower sites that support voice and data that are tied to PSC’s data center through the use of a dedicated microwave system;

Secure Networks The operation of secure networks including the CAD system and the Motorola radio system;

Fire House Alerting System A Fire House Alerting System that provides emergency notification with incident information to firefighters;

Mobile Data System Mobile data systems that provide important incident information to computers in public safety vehicles and other devices;

Mobile Command Two Communications Vans that allow Incident Command to be established at the scene of an event and enhance on scene and interoperable communications.

49


MARION COUNTY SHERIFF’S OFFICE

IntroductionThe Marion County Sheriff's Office is comprised of 1,021 employees, of which 734 are Deputies and 287 are civilians.

StructureOffice of the Sheriff The Office of the Sheriff includes the Sheriff, his executive staff, the Internal Affairs Section, and support staff. The responsibility of this Office is to manage the current and long-term direction of the Sheriff's Office.

Criminal Division The Criminal Division is responsible for security of 24 criminal courts, the execution of thousands of criminal warrants, monitoring of 1,600 sex and/or violent offenders, City-County Building security, gang intelligence, internal criminal investigations, and reserve deputy operations.

Administration Division The Administration Division includes Human Resources, Finance, Training, Accreditation, Quartermaster, Chaplaincy, Grants, Public Relations, Fleet Services, the Armory, and the Planning and Research Section.

Civil Division The Civil Division includes civil process, tax collection, civil warrants, evictions, replevins, and real estate foreclosures.

Communications Division The Communications Division answers more than 2.1 million telephone calls from the public for emergency services, crime reporting and non-emergency service. These calls are coordinated and assigned to patrol and investigation units of the Indianapolis Metropolitan Police Department, the Marion County Sheriff's Office, as well as 25 other law-enforcement agencies in Marion County.

Jail Division The Jail Division is responsible for daily security and well-being of approximately 2,400 inmates in the Marion County Jails. The Jail Division is also responsible for the operation of the Arrestee Processing Center, where more than 52,000 arrestees are processed each year. Jail Division Deputies transport the arrestees from the site of the arrest to the Processing Center. The Jail Division is also responsible for the transportation of prisoners between Marion County Jails and other correctional facilities throughout Indiana.

51


MARION COUNTY SUPERIOR COURT

IntroductionThe Marion County Superior Court comprises 36 elected judges, 40 commissioners and magistrates, and over 750 staff employees. The Court is structured into 4 divisions - Civil, Criminal, Juvenile, and Probate. In addition, there are a number of departments within the Court, including Probation, Jury Pool, Juvenile Detention Center, Information Technology, and Family Court.

The Court is structured internally with an Executive Committee of four judges elected by all Superior Court judges for terms of two years that oversees the general policy and management of the Court. The Criminal and Civil Terms have a Chair and each department has a Supervising Judge appointed by the Executive Committee.

StructureCourt Division The 36 courts of the Courts Division handle more than 50,000 civil cases and more than 40,000 criminal cases. Some courts are specialty courts such as domestic violence, drug, mental health, environmental, and traffic. In addition, the courts manage programs such as re-entry and community work crews.

Probation Department The Probation Department comprises two divisions: adult and juvenile. Its mission is to enhance community safety by enforcing court orders while striving to change lives. Probation assists in relieving jail bed concerns through both pre-trial and probation services. The Juvenile Division continues to implement strategies endorsed by the Juvenile Detention Alternative Initiative which has resulted in a substantial reduction in the number of juveniles having to be held in the Juvenile Detention Center.

Administrative Division The Administrative Division manages the overall operation of the Courts including human resources, finance, payroll, facilities management, procurement, technology, fleet, and staff training.

Juvenile Detention Division The Marion County Juvenile Detention Center (MCJDC) is a maximum security holding facility for detained youth. The MCJDC maintains youth, ages 11-18 years, in a safe and secure environment while allowing continuity of services. Each youth detained within the MCJDC will continue their education; continue their mental health and basic health exercises; and increase healthy social skill-building processes. We are committed to providing a safe and secure Juvenile Detention Center, while providing practical, effective, and high-quality services to the youth within the MCJDC.

53


MARION COUNTY CIRCUIT COURT

IntroductionThe Marion County Circuit Court is a constitutional court, established under Article VII, Section 8 of the Indiana Constitution. Today, the Circuit Court hears civil matters and has exclusive statewide jurisdiction for insurance re-organization/liquidations and medical liens.

In Marion County, the Circuit Court has exclusive jurisdiction for all county tax collections, name changes, and hardship driver’s licenses. Furthermore, the Court provides supervision to the nine Marion County Small Claims Courts.

StructurePaternity Division The Paternity Division is responsible for cases in which paternity may be established and related issues of child support enforcement under Title IV-D of the Social Security Act. Custody, visitation, and other parenting rights are, also, issues addressed in this division of the Court. The Paternity Division is headed by a Master Commissioner, who reports to and is directly supervised by the Circuit Court Judge. The Master Commissioner, in turn, directly supervises three full-time commissioners, two court reporters, and six bailiffs serving the Division.

General Division The General Division handles the remainder of the Court’s docket. The Circuit Court Judge supervises one full-time commissioner and the senior court reporter, who supervises two bailiffs and another court reporter.

55


MARION COUNTY PROSECUTOR

IntroductionThe Marion County Prosecutor’s Office is dedicated to holding criminals accountable for their actions, preserving the rights of victims and continually seeking justice, all while maintaining the highest of ethical standards. StructureMajor Case Handles major felony cases, including homicides. Victim Advocates are assigned to each of these courts, who have the responsibility of notifying victims of actions taken by the court, court appearances, plea agreements and trials. The Major Case Division has units dedicated to the prosecution of sexually based offenses, arson, vice and human trafficking. Strike This division is responsible for three (3) areas of crime – drugs, guns and gangs. Vigorous prosecution of these crimes is essential to the safety of the community. The Strike Team partners with various police teams to assist in investigations, arrests, charging decisions and the ultimate presentation of the case to the court. Community Prosecution Community prosecutors are assigned to the various police districts and special areas. These prosecutors work closely with district commanders and detectives to develop strategies to protect and defend the communities served by the individual police districts. Community prosecutors engage in community outreach programs to bring the criminal justice system to as many Marion County residents as possible. Juvenile Files and prosecutes charges against children 17 years of age and younger. There are exceptions for more serious crimes that are handled by the adult courts. This division processes all cases from truancy to armed robbery. Domestic Violence Prosecutes all cases involving harmful physical contact, property damage, threats and violation of court orders that occur between current or former spouses, family members or those who have or previously had a significant personal relationship.

D-Felony/Misdemeanor Handles the prosecution of all misdemeanor and Class D felony criminal cases. Typical cases include driving while intoxicated, theft, shoplifting, battery, prostitution, vandalism, moving traffic violations and trespassing. This division handles more criminal cases than all other divisions combined. Grand Jury For cases involving white collar crime, public corruption, tax evasion and other longer term investigations, the Prosecutor has a staff of investigators and lawyers dedicated to the collection of evidence. If criminal activity is suspected, the evidence is presented to a Grand Jury composed of six (6) citizens of Marion County that listen to the evidence and determine if criminal charges are filed. Criminal Charging Police agencies present cases to this division for review. Deputy prosecutors determine what charges are to be brought and what additional investigation is necessary. The Prosecutor has complete discretion to file charges, not file charges and which charges are to be filed. Special Assignments Currently this division includes a forfeiture unit that seizes property used in criminal enterprises, a prosecutor training unit that offers in-service training to deputy prosecutors, a high tech unit that investigates the use of technology to advance the prosecution mission, a post-conviction unit that responds to requests for sentence modifications after a person is convicted of a crime and a check deception unit that prosecutes cases of insufficient funds checks.

57


MARION COUNTY PROSECUTOR– CHILD SUPPORT DIVISION

IntroductionThe Child Support Division of the Marion County Prosecutor’s Office provides a wide range of services to parents who need child support establishment, enforcement, or modification.

Services are provided and authorized through the federal Title IV-D program and through a cooperative agreement with the Indiana Child Support Bureau. Services are provided at the downtown office, as well as branch offices located at Flanner House, Center Township Trustee’s Office, Wayne Township Trustee’s Office, and the Morris Settles Township Center.

StructureLegal Deputy prosecutors are responsible for the review, approval, and maintenance of the cases assigned to the Child Support Division. These cases include paternity establishment, petitions for child support, contempt cases, modifications, medical support, interstate cases, and many additional issues related to child support. Deputy prosecutors are assigned to sixteen (16) regular weekly dockets and are assigned to additional hearings as scheduled by the courts. Deputy prosecutors are aided by two attorney assistants who work with administrative issues and many other tasks.

Paternity Staff in this section prepare cases for court, including pleadings, exhibits, and genetic testing. These cases often are based upon paternity affidavits executed by the parents and sometimes include interstate cases.

Litigation Staff provides support for deputy prosecutors, including preparing cases for thirteen (13) dockets per week, as well as a number of additional court hearings. Additional services are provided through this section, including mediation services and the Parents That Work program.

Interstate A significant number of cases involve parents and children living in other states. This section is responsible for coordinating communication and services across state lines, including paternity establishment, medical support, child support order establishment and enforcement, and modifications of child support orders.

Intake In-person interaction with parents is the primary function of this group. In addition to seeing 100 appointments in an average week, staff meets with another 90 parents per week as walk-ins. Primary duties include initial case creation, document preparation, and preparing cases for attorney review.

Branch Intake functions are also available in the community, allowing parents the opportunity to obtain services without having to travel downtown. Duties at the branch locations are substantially the same as the intake division previously listed.

Internal Services Staff assigned to this section provide support services to other Child Support Division employees. These include maintenance of files, calculating balances on child support accounts, sending income withholding orders, and working special reports.

Solution Center Calls to the Child Support Division’s general access number average about 12,500 per month. Staff assigned to this division provide general information, schedule appointments, assist in coordinating child support services to callers.

59


MARION COUNTY PUBLIC DEFENDER AGENCY

IntroductionThe Marion County Public Defender Agency provides legal representation to indigent people of the Consolidated City of Indianapolis, Marion County in all proceedings where the right to counsel has been established by law. The agency is committed to vigorously pursuing equal justice for all clients in an effective and efficient manner.

StructureMajor Felony Division/Major Case Unit The Major Felony Division is responsible for representing indigent citizens who are charged with A, B, or C level felonies. The Major Felony/Major Case Unit serves Courts 1, 2, 3, 4, 5 and 6.

D-Felony Division The D-Felony Division serves Courts 8, 9, 15, 18, 22 and 24.

Drug Division The Drug Division serves Major Felony Courts 20 & 23; D-Felony Court 14; the Drug Treatment Diversion Program; and the Marion County Re-Entry Court.

Misdemeanor Division The Misdemeanor Division serves the general Misdemeanor Courts 7, 8, 10 and 19, Mental Health Court; Community Court; and Title IV-D Court.

Domestic Violence Division The Domestic Violence Division serves Courts 16, 17, and 21.

Appellate Division The Appellate Division handles all appeals for the agency.

Juvenile Division The Juvenile Division serves the juvenile Courts; one team represents delinquency cases and the other represents termination of parental rights and child in need of services (TPR/CHINS) cases.

Administration The Administration Division includes the Investigations Unit, Deposition Unit, Adult and Juvenile Alternative Placement Program staff, Finance, Human Resources and Operations.

Interpretive Services The Interpretive services division provides and coordinates interpretive services to our non-English speaking clients.

Conflict Panel The Conflict Panel handles conflict cases for the Agency. This panel is administered by an outside attorney and reports directly to the Public Defender Board.

61


MARION COUNTY COMMUNITY CORRECTIONS

Vision and Mission StatementsVision To provide the citizens of Marion County a safer community.

Mission To enhance public safety by raising offender accountability through the use of evidence based practices and interventions.

StructureHome Detention The electronic equipment used for client monitoring includes active radio frequency for typical home detention clients as well as global positioning satellite equipment for high risk offenders, including domestic violence offenders who are on home detention. Community Corrections also offers electronic alcohol monitoring equipment. Offenders may be placed on any combination of Home Detention, GPS, and Alcohol Monitoring. All offenders under supervision have a variety of programming available. Community Corrections utilizes the Indiana Risk Assessment System (IRAS) to assess the risk of reoffending and services needed for all clients under supervision. Based on overall risk score and identified criminogenic needs, clients may be placed into the following evidence based programs presented by trained facilitators: Parenting, Anger Management, Thinking For a Change, Substance Abuse Treatment, as well as Job Readiness workshops and GED/ABE. Mental health programming is also available for those mentally ill offenders who might otherwise have been incarcerated at the local or the state levels. MCCC has an Addictions Intervention Component which focuses on addictions issues.

Work Release In October 2007, the agency opened the Duvall Residential Center which provides services for male work release offenders and has capacity for up to 350 persons. All residents of Duvall are eligible for the same programming opportunities as electronic monitoring offenders. Through contracts with service providers, we are able to serve offenders at 3 other locations. Volunteers of America (VOA) currently provides a total of 90 beds for male offenders split among General Population, Community Transition Program, and the Mental Health Component at Brandon Hall. VOA also operates the Theodora House, which is a residential facility for 60 female offenders. In addition, the Craine House provides the opportunity for 4 women with pre-school aged children to serve their sentence in the community while living with their children.

63


MARION COUNTY FORENSIC SERVICES

IntroductionThe Indianapolis-Marion County Forensic Services Agency (I-MCFSA) is mandated to provide forensic science services for subject law enforcement agencies in criminal investigations under the authority of City-County Ordinance Number 48, 1985.

The Crime Lab provides scientific testing on items of evidence recovered in criminal cases and submitted for forensic analysis

StructureThe I-MCFSA is governed by the Forensic Services Board and comprises seven units, which include nine sections.

Forensic Administration Unit The Forensic Administration Unit oversees Evidence Intake, personnel actions and timekeeping functions. This unit writes all grant applications and submits progress reports.

Forensic Operations Unit The Forensic Operations Unit is responsible for all purchasing, accounting and budgeting for the agency. This Unit also executes all grants awarded to this agency.

Chemistry Unit Drug Chemistry: The Drug Chemistry Section examines all suspected controlled substances. Trace Chemistry: The Trace Chemistry Section analyzes hair, fibers, fire debris, and blood for alcohol content, lamps and paint evidence.

Biology Unit Serology Section: This section examines all evidence suspected of containing stains originating from body fluids. DNA Section: Personnel assigned to the DNA Section extract DNA for samples collected from evidence, develop a DNA profile and attempt to identify a suspect.

Quality Assurance Unit This unit oversees the ASCLD/LAB International quality assurance program and acts as the primary liaison between this agency and the accrediting body.

Criminalistics Unit Forensic Documents: Examinations conducted in this section consists of handwriting analysis, counterfeiting, physical match and indented writing Latent Fingerprints: Personnel in this section locate, preserve and compare prints lifted from evidence to prints obtained from crime scene evidence. Firearms: This section examines firearms, toolmarks, footwear and tire track evidence.

Crime Scene Unit Crime Scene Response: The Crime Scene Unit is a 24/7 operation that responds to major crime scenes, i.e. homicides, within Marion County Forensic Evidence Technician Section: The FET Section collects all sexual assault kits and evidence from area hospitals to preserve evidence. They also work with the Marion County Coroner’s Office at autopsies to collect and preserve evidence.

65


MARION COUNTY CORONER

IntroductionThe Marion County Coroner's Office serves the needs of the families of those who die in Marion County as well as the needs of other agencies involved in the investigation of unusual, unexpected, and unexplained deaths.

The Marion County Coroner’s Office provides, in a timely manner, an accurate completion of the Coroner's Verdict and death certificates. With regard to all such matters, the Coroner’s Office provides public education, support, compassion and confidentiality. All personnel strive to maintain the highest level of integrity while serving the needs of Marion County citizens.

StructureAdministrative Division Under the direct supervision of the Chief Deputy, the Administrative Division works with families, law enforcement agencies, and the public to ensure that public information is shared and general inquiries are addressed in a timely manner.

Pathology Division The Pathology Division comprises a contracted Forensic Pathology group, an Indiana University School of Medicine Forensic Fellow, and county-employed Forensic Autopsy Assistants. Forensic Autopsies are performed by board certified Forensic Pathologists, in accordance with the National Association of Medical Examiner Standards. These standards are used as a guide to determine the cause and manner of death following the initial investigation.

Investigations Division Under direct supervision of the Chief Deputy Coroner, appointed Deputy Coroners conduct various death investigations. Over 1,500 deaths are reported to the Marion County Coroner's Office annually, each of which is examined by the Deputy Coroners to determine which warrant further investigation. Deputy Coroners are certified by the Indiana State Coroner's Training Board and all investigators who have been employed more than one year become certified Medicolegal Death Investigators, a designation recognized by the State of Indiana.

67


PARKS AND RECREATION

IntroductionThe mission of the Indianapolis Department of Parks & Recreation (DPR) is to create fun, safe, engaging and sustainable parks that enhance the quality of life for individuals, neighborhoods, and communities.

DPR comprises 208 parks, 11,168 acres, 232 athletic fields, 93 basketball/multi-use courts, 126 playgrounds, 117 tennis courts, 76 cultural and historic sites, 60 miles of greenway trails, 16 family centers, 21 aquatic centers, 15 spray grounds, 13 golf courses, 3 nature centers, 4 dog parks, 2 mountain bike trails, 1 ice rink, 1 pistol range, 1 arts center, 1 conservatory, 1 sunken gardens and 1 velodrome.

StructureAdministration Division The Administration Division provides departmental-level leadership, management and oversight of the business operating elements.

Sports & Special Revenue Facilities Division The Sports and Special Revenue Facilities Division includes aquatic centers, sports courts and fields, ice rink, Velodrome, skate park and a BMX track.

Environmental & Interpretative Services Division The Environmental and Interpretive Services Division provides environmental education and interpretive programs through nature centers and the hub naturalist program.

Golf Division The Golf Division includes oversight of 13 golf course facilities and grounds.

Community Recreation Division The Community Recreation Division provides recreational services and opportunities to residents and includes community centers, neighborhood parks, arts services, day camps, and afterschool, therapeutic and senior programs.

Greenways Division The Greenways Division manages, improves and maintains the 60 mile greenways system.

Resource Development The Resource Development Division manages the scoping, planning, design and construction of parks and facilities and administers the Capital Improvement Program.

69


DEPARTMENT OF PUBLIC WORKS

IntroductionThe Indianapolis Department of Public Works (DPW) maintains public infrastructure, manages municipal solid waste collection and ensures a healthy and safe natural environment.

DPW is committed to providing efficient and effective high quality customer service to the citizens and visitors of the Consolidated City of Indianapolis, Marion County.

StructurePolicy and Planning Division The Policy and Planning Division manages the administration of the entire Department, including the Director’s Office, financial and budget planning, business services and contractual agreements. The Office of Disability Affairs and the Office of Sustainability, providing citywide guidance on accessibility and environmental concerns are also housed in the Policy & Planning Division. This division, also, spearheads coordination between the City-County Council and the Board of Public Works. Finally, the Public Information Office, within the division handles matters with citizens, neighborhood groups, and the media.

Operations Division The Operations Division includes Maintenance Services and Solid Waste sections. These sections are responsible for the operation and maintenance of streets and traffic systems; for the removal of snow and ice from city streets; for the collection and the disposal of solid waste; for the maintenance of levees and dams; and for the maintenance of park facilities and grounds.

Engineering Division The Engineering Division plans, designs, constructs, reconstructs and maintains all streets, sewers, roads, bridges and thoroughfares. In addition, this division is responsible for access control, traffic control and street lights for the same. The Engineering Division’s services include the development of studies, inventories, programs and projects; the design of and negotiation of service contracts and of construction contract management related to transportation and storm water infrastructure.

Indianapolis Fleet Services (IFS) Division The IFS Division is responsible for the maintenance, fueling, monitoring and repair of all vehicles and other city-owned equipment and the operation of a municipal garage. Further, IFS both maintains and supplies fuel for vehicles and equipment owned by several other governmental agencies on a contractual basis. \

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METROPOLITAN DEVELOPMENT

IntroductionThe Department of Metropolitan Development (DMD) enhances the quality of life for the citizens of the Consolidated City of Indianapolis, Marion County through community development, economic development, historic preservation, and planning.

StructureCommunity Economic Development (CED) Division CED consists of three sections: Community Resources, Project Development and Management and Abandoned Buildings. CED provides for administration of federal grants through monitoring, technical assistance, financial oversight and program management activities. CED also provides administration and project management services that support housing development as well as other community development initiatives.

Planning Division The Planning Division is comprised of four sections: Administration, Long Range Planning, Current Planning, and Information Resources and Policy Analysis. The Planning Division prepares and updates the Comprehensive Plan for Marion County, conducts neighborhood, community corridor and special district planning, processes land development petitions, supports the zoning boards and commission, complies and analyzes data, and revises zoning ordinances. The Planning Division also assists with various special projects.

Metropolitan Planning Organization (MPO) Division This Division serves as the Metropolitan Planning Organization (MPO) for the entire Indianapolis Metropolitan Planning Area (MPA), including Marion County and portions of surrounding counties. Its staff conducts studies regarding transit, highway and roadway systems, and bicycle and pedestrian systems.

Historic Preservation Division The Historic Preservation Division supports the efforts of the Indianapolis Historic Preservation Commission (IHPC) to maintain, improve, and preserve the character and the fabric of locally-designated historic areas and structures for all present and future citizens of Marion County.

Administrative Services Administrative Services manages the department, and provides financial management and operational oversight.

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CODE ENFORCEMENT

IntroductionThe Indianapolis Department of Code Enforcement (DCE) efficiently enforces land use requirements, business licensing, and environmental laws and facilitates responsible development, through permits, licenses, inspections, and enforcement efforts.

This comprehensive strategy results in a safer environment as well as an improvement in the quality of life for the citizens of the Consolidated City of Indianapolis, Marion County.

StructureAdministration, Logistics, Licenses, and Permits Division The Administration, Logistics, Licenses and Permits Division provides service through the following bureaus: the Bureau of Administration and Financial Services provides administrative support for DCE and is responsible for providing financial and operational support; the Bureau of Logistical Services is responsible for DCE facilities management, technology management, document management, and information systems management; the Bureau of Licenses and Permit Services is responsible for issuance of licenses, registrations and permits.

Inspections Division The Inspections Division provides service through the following bureaus: The Bureau of Construction Services performs inspections in construction areas for the purpose of securing safe construction in addition to ensuring proper safety and maintenance of existing structures and infrastructure; the Bureau of Environmental Services is responsible for conducting inspections and enforcing applicable provisions of statutes and/or ordinances relating to the protection of the environment; the Bureau of Property Safety and Maintenance Services performs inspections and enforces provisions relating to the development, condition, maintenance, and/or use of real estate.

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COOPERATIVE EXTENSION

IntroductionThe Cooperative Extension Service, which serves communities across the United States, is one of the nation's largest providers of scientific, research-based information and education. It is a partnership of county offices, colleges, universities, and the U.S. Department of Agriculture.

The mission of the Purdue Cooperative Extension - Marion County is to connect the resources of Purdue University and the land-grant university system with local community needs through the positive development of youth, strengthening of families, and building of strong communities in the City of Indianapolis and Marion County.

StructureAgriculture & Natural Resources (ANR) ANR educators along with agricultural and natural resource specialties in Indianapolis, provide educational resources to residents as consumers of horticultural commodities and services. ANR also provides expertise on environmental issues; natural resource conservation and land use; sustainable agriculture, and manages the local Master Gardener program.

Health & Human Sciences (HHS) Health and Human Sciences Extension provides informal educational programs in the areas of Children and Families; Food and Health; and Home and Money that increase knowledge, influence attitudes, teach skills, and inspire aspirations. Staff analyzes, identifies and meets the needs of families; trains volunteers and paraprofessionals; trains volunteer community leaders and collaborates with agencies, community organizations, and educational groups.

Economic & Community Development (ECD) ECD Educators provide residents with educational programs and information they can use to increase community vitality, build leadership capacity, improve public decision-making, and resolve public issues. This is accomplished through educational programs in public policy engagement, entrepreneurship, leadership, civic engagement, planning and visioning.

4-H & Youth Development 4-H/Youth Development comprises a dedicated network of Extension educators, parents, local leaders, and volunteer staff and makes 4-H a highly valued youth program for both Marion County and the State. Professional youth educators develop field-tested school enrichment materials and locally led community programs that address and build capacity in science, technology, engineering, and math competencies, and focus on life skill development.

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OFFICE OF MINORITY & WOMEN BUSINESS DEVELOPMENT

Introduction

The Office of Minority &Women Business Development works to enhance the City’s growth and economic stability through promotion of contracting and procurement opportunities for M/W/VBEs

Through community outreach, special events and programs such as startup consulting and certification services, the DMWBD is an active partner to all City of Indianapolis certified M/W/VBEs.

StructureCertification MBE, WBE and VBEs must be certified with the City through the DMWBD. The DMWBD must verify that they meet the requirements of the certification program.

Business Development The DMWBD acts as a resource center for MBE, WBE, and VBEs. And provide programs that assist with growth and development of companies, through outreach events, and educational workshops.

Compliance DMWBD is responsible for reviewing all contracts, and the tracking of MBE,WBE, and VBE participation on all contracts. DMWBD monitors contracts to ensure the participation goals are being met.

Diversity Program Recognize businesses and organizations that encourage, embrace, and celebrate differences that foster a better place in which to live, work, and raise a family.

The DMWBD is responsible for the Mayor’s Celebration of Diversity Award luncheon, and working with the Indiana Black Expo on the Summer Celebration, and the Circle City Classic event.

Budget change Prior to the DMWBD budget being moved to the Mayor budget, we had $8,000 in character 300 to be used for consulting services.

Now that our budget is no longer a part of the Mayor’s budget, we need the $8,000 back so we can continue to focus on contract compliance, and work force development.

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OFFICE OF THE MAYOR

IntroductionThe Office of the Mayor supports Mayor Gregory A. Ballard in implementing initiatives aimed at making the Consolidated City of Indianapolis and Marion County a thriving community built around strong neighborhoods. In doing so, the office strives to provide the highest levels of service in the areas of policy development, constituent services, and support for the programs of the City and County.

The Mayor is the chief executive and administrative officer of the Consolidated City and the chief executive of Marion County. Executive functions of the Office of the Mayor include developing public policy, ensuring responsible financial management and auditing practices, providing essential city and neighborhood services, and managing city government.

StructureEconomic Development This division leads the City’s efforts to attract investment, create new jobs, retain existing jobs and support development of targeted industry clusters.

Neighborhood Services This division helps neighborhoods through the Mayor’s Front Porch Alliance, Ex-Offender Reentry programs, and Mayor’s Neighborhood Liaisons.

Constituent Services This division handles all constituent correspondence with the Mayor’s Office and manages citizens' requests for City services through the Mayor's Action Center, RequestIndy Online, and RequestIndy Mobile—three streamlined ways to report problems and request services.

Office of Education Innovation This division reviews applications for new Mayor-sponsored Charter Schools, oversees existing Mayor-sponsored Charter Schools, and supports education reform efforts for all schools in our County.

Enterprise Development The division leads enterprise-wide efforts to create efficiencies, find savings, and develop new revenue streams.

International & Cultural Affairs This division focuses on raising the City's global profile, supports Latino affairs, and supports efforts to develop the arts and culture in our City.

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OFFICE OF AUDIT AND PERFORMANCE

IntroductionThe overall mission of the City-County Office of Audit and Performance is to assure the Mayor, the Marion County elected officials, the City-County Council, and the citizens of the Consolidated City of Indianapolis, Marion County that operations within city departments and county agencies have effective accounting and administrative controls.

The Office of Audit and Performance operates independently to appraise and to report the effectiveness of the management and of the financial controls of all city departments and county agencies. Furthermore, the Office of Audit and Performance conducts performance audits, process improvement projects, follow-up reviews, and other special projects as well as responds to management requests.

StructureFinancial Audit The Financial Audit area assists the Controller’s Office with the Comprehensive Annual Financial Report (CAFR) as well as providing financial audit assistance to other City-County agencies. The Office of Audit and Performance conducts financial maintenance on monetary transactions and provides assistance to external auditors in their examinations of City and of County financial statements and of federal program administration.

LEAN Six Sigma This area is the core Six Sigma group within the Consolidated City of Indianapolis, Marion County local government. Audit and Performance staff members are Lean Six Sigma certified and have conducted various process improvement projects. The staff also conducts Lean Six Sigma training for the enterprise. In addition, the Office of Audit and Performance manages IndyStat performance measures.

Performance Audit This area audits various process and program functions within City and County agencies. Performance audits can vary between department and agencies, but the goal is to provide objective analysis of processes and programs to ensure they are functioning properly and efficiently as well as to identify fraud and abuse.

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CITY COUNTY COUNCIL

IntroductionThe City-County Council is the legislative and fiscal body of both the Consolidated City of Indianapolis and the County of Marion. As the legislative body, the Council passes laws that set local public policy for Indianapolis-Marion County. As the fiscal body, the Council has responsibility for adopting the budgets of local government departments, agencies and municipal corporations. The Council responds to requests from constituents’ questions and concerns about local issues.

The City-County Council conducts between eighteen and twenty-one public Council meetings and more than two hundred Council Committee meetings each year. During the course of a typical year, approximately eight hundred proposals are enacted. In 2013, the Council will continue its focus on enhancing public safety, improving access to education and advocating for jobs for Marion County residents. The Council also will continue working to conduct more effective, efficient and transparent local government through citizen input, research, and debate of the issues affecting our community, as well as to recognize and honor distinguished groups and citizens.

Legislative StructureThere are 29 council members, 25 from districts across the county, and four at-large Councillors who represent the entire County. The Council is supported by the Clerk of the Council and staff, who provide assistance

with legislative responsibilities, constituent correspondence, drafting legislation, recording and documenting meeting proceedings, and performing fiscal and policy analysis.

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OFFICE OF CORPORATION COUNSEL

StructureCounseling The Counseling Section provides legal advice to city and county officials, appointees, and employees when acting in their official capacities. The Counseling Section’s services include the preparation and negotiation of contracts, ethics training, and human resources and employment counseling.

As a subset of the Counseling Section, OCC has also taken on responsibility of handling the unemployment insurance claims. By implementing a more efficient approach, OCC has effectively lowered the dollar amounts and number of claims paid out by the City and County.

Equal Opportunity Mayor Greg Ballard has made it clear that Indianapolis must protect against and fight discrimination, and OCC does that through OCC's Equal Opportunity Section. OCC ensures claimants and respondents are fairly treated and claims are promptly reviewed and resolved. The Section does outreach to inform the residents and taxpayers of its services.

City Prosecutor The City Prosecutor Section prosecutes animal care violations, licensing violations, zoning violations, and other violations of the civil code. The Section works with the City’s Department of Code Enforcement to perform “sweeps” focused on different types of nuisance abatement.

Litigation The Litigation Section represents City and County officials, appointees, and employees acting in their official capacities in the courts and other tribunals.

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OFFICE OF FINANCE AND MANAGEMENT

IntroductionThe Office of Finance and Management (OFM) is responsible for the overall fiscal operations of the Consolidated City of Indianapolis and Marion County. The Controller, as the chief fiscal officer, is the director of OFM.

Beyond its role of fiscal oversight, the OFM directly manages budgeting, financial reporting, purchasing, grants, revenue collections, fixed assets, risk management and human resources.

StructureBudget This section oversees the development and management of the city and county budget, reviews monthly revenue and expenses for city and county agencies and provides financial analysis related to the annual budget. The section also performs long range financial planning and revenue forecasting, serves as liaison with the Indiana Department of Local Government Finance on matters related to property tax rates and levies, and certification of budgets, and is the liaison with the State Budget Agency on matters related to local government taxes.

Human Resources This section is responsible for all personnel-related functions for the City, the County, the Police Department and the Fire Department. HR provides analysis of personnel changes, recommendations for pay grades, performance reviews of employees and upkeep of employee information, benefits and job status.

Grants The Grants Division generates revenue through research and development of appropriate fundraising proposals. The division also provides essential training, technical assistance and oversight of grant-funded programs and services. To ensure compliance with local, state and federal funder requirements, the Grants Division also tracks and reports upon programmatic and financial activities throughout the grant cycle.

Finance Management The financial management section is responsible for financial reporting, the annual audit of city and county finances, fixed asset accounting, and the establishment of accounting policies and procedures to ensure that accounting systems and procedures for all of the departments of the City and County are kept in accordance with generally accepted accounting principles.

Purchasing and Procurement This section procures goods and services on behalf of the city and the county, provides both contract administration as well as monitoring of existing contracts held by the city and county, and reviews purchases made by city and county departments and offices.

Collections, Risk Management, Real Estate and Surplus Property This section focuses on the collection of unpaid debts and citation revenue owed to the city and county, disposal of surplus equipment and other assets, coordination of all city-county real property, and oversight of risk management services, including property insurance coverage.

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TELECOM AND VIDEO SERVICES AGENCY

IntroductionChannel 16 began cablecasting as a Government Access channel in 1984 as a result of the original cable franchise agreements with American Cablevision and Comcast. Channel 16 and Government TV2 now are cablecast on Bright House Networks, Comcast, and AT&T U-Verse.

The department is overseen by the Telecom and Video Services Board, which is comprised of three members appointed by the City-County Council and two members appointed by the Mayor’s Office.

Channel 16 MissionTo serve as an impartial, objective, non-commercial community resource by providing timely news and information and access opportunities for programs, activities and legislation of local government.

To produce video communication which supports the goals and objectives of the various city-county government organizations and the agencies funded with public monies.

To offer programs that provide balanced discussion of the challenges and issues that face the community.

StructureThe department has 5.6 FTE positions. Channel 16 provides municipal and community programming twenty-four hours a day, which greatly aids the promotion of transparency of our local government.

The operation is comprised of two channels. Channel 16 provides live and tape-delayed coverage of public meetings and deliberations. Government TV2 presents government and community affairs programming, including press conferences, awards programs, and a wide variety of civic events. In addition to televised cable presentation, most of these programs are available to the public through live online streaming of both channels and via video-on-demand archives. Online services are accessed through the indy.gov website.

The Channel 16 production staff also provides in-kind services to numerous city and county agencies, such as poll worker training for primary and general elections; and training videos for the Indianapolis Metropolitan Police Department, Indianapolis Fire Department and other Public Safety agencies. Other agencies receiving regular video production support include the Dept. of Minority and Women Business Development, Marion County Prosecutor, Marion County Superior Courts and the Public Defender’s Office.

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INFORMATION SERVICES AGENCY

IntroductionThe Information Services Agency (ISA) delivers technology and communications services to city, county and select external units of local government. Currently, our customer base includes 23 city departments, 31 county agencies, and more than 50 external agencies. ISA’s services are delivered through the combined efforts of internal staff and contractors.

ISA strives to be a trusted partner with its customers through facilitation of a deep understanding of our customers’ businesses and by providing enterprise-minded technology leadership that results in innovative, cost effective technology solutions.

StructureCustomer Relationship Management Customer Relationship Management provides front line customer services, including business analysis, project management, business relationship management, and vendor management for distributed computing and helpdesk services.

Data Center Operations Data Center Operations manages all data center services including telecommunications, servers, networks, storage and security.

Applications Support Application Development including GIS manages all internal and external systems support and development efforts.

Systems Integration and Deployment Systems Integration and Deployment is responsible for development and delivery of our systems integration and technology deployment strategies throughout the enterprise.

Enterprise Resource Planning (ERP) The ERP team is responsible for the implementation and long term support of the PeopleSoft system.

Enterprise Data Management Enterprise Data Management manages our database administration and data warehousing efforts and strategies. This team maximizes the value of data-driven systems, including document management, CRM & ERP.

Administration and Finance Administration and Finance is responsible for budgeting, financial analysis, contract compliance & administration, and ISA internal processes.

Public Safety Technology The newest division within ISA has a focus on growing our partnership and focusing our efforts to ensure that the technology needs of Public Safety are being addressed both today and into the future.

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MARION COUNTY AUDITOR

IntroductionThe Office of the Marion County Auditor is established by the Indiana State Constitution, and strict adherence to the laws of the State of Indiana is of prime importance. The Auditor is responsible for processing all tax deductions, abatements, and tax sale functions; for processing payroll for all City and County employees; for administering all accounts payable and

accounts receivable functions for all City and County agencies and departments; for providing information for the annual financial report; for monitoring County grants; and for distributing over one billion dollars per year to the various taxing units of the City of Indianapolis and Marion County.

StructureAdministration Division The Division of Administration provides customer service direction; executes contracts; handles purchasing and procurement; develops and monitors budgets; drafts and comments on legislation affecting Marion County; and certifies documents in accordance with State law.

Settlement Division The Settlement Division provides advances and semi-annual distribution of collected taxes to all Marion County taxing units; validates tax distribution, tax levy, and capital projects documents requiring Auditor certification; and serves as a "check & balance" between Controller and Treasurer.

County-Wide Programs (formerly County Administrator) The Marion County Auditor also manages various county-wide insurance programs, including automobile, fire and property, money and security, and workers’ compensation. In this capacity, the Auditor serves as a fiscal agent and administers funds for various entities throughout Marion County, including Noble of Indiana, the Indiana State Fair Board and State-certified community mental health centers. Further, adult safekeeping and State institutional expenses for County residents also are paid out of the Auditor's budget.

Payroll Division The Payroll Division processes payroll; updates employee information on the payroll and benefits systems; adheres to the Indiana new hiring reporting requirements; processes payroll deductions; provides support and direction to agency payroll clerks; and ensures adherence to State and local laws regarding payroll for all City and County agencies and departments.

Accounting Division The Accounting Division provides accounts payable, accounts receivable and other accounting functions; monitors payments for budget and policy compliance; provides information for the annual financial report; and provides financial direction for all City and County entities. The Division also synchronizes activities with the Office of Finance and Management.

Real Estate Division The Real Estate Division provides customer service for Marion County residents, processing all tax deductions, abatements, tax bill corrections, and refunds. The Division administers all noticing requirements, redemptions and refunds for the tax sale, as well as investigates homestead deduction fraud. The Division also synchronizes activities with the Assessor’s, Recorder’s and Treasurer’s Offices.

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MARION COUNTY ASSESSOR

IntroductionThe Marion County Assessor’s main goal is to ensure the accuracy of property tax assessments. Each property owner pays a fair share of local government expenses based on the value of the property owned. The County Assessor is responsible for determining the fair market value of each property in the county. In addition, the County Assessor processes

inheritance tax returns and determines whether taxpayers are entitled to charitable and non-profit property tax exemptions. Any time a taxpayer wishes to appeal an assessment decision, the appeal goes through the Property Tax Assessment Board of Appeals (PTABOA) hearing process administered by the County Assessor.

StructureAssessment Division The Assessment Division assesses all real and business property throughout the county. This division coordinates the efforts of field personnel, audit staffs, and valuation experts to perform all phases of the assessment process in accordance with International Association of Assessing Officers standards. The division is further divided into functional areas separately covering commercial, industrial, and residential properties, and reviewing taxpayers' reports on business personal property. The division has four satellite offices offering taxpayers a convenient place to obtain residential assessment information and services.

Administration Division The Administration Division is responsible for budget creation and monitoring, payroll, human resources administration, facilities management, procurement, education administration, process improvement, as well as document management and retention. Further, it administers the hearing process of the PTABOA and the review of property tax exemption applications for charities and non-profits. Finally, this division also conducts the auditing and processing of inheritance tax returns.

Data Analysis Division The Data Analysis Division collects, manages, and analyzes the large amounts of data needed for both efficient and modern assessment results. It also creates satellite-coordinated mapping and connects assessment data to each property geographically. Moreover, the division manages ownership changes and records as well as maps changes in the property sizes. The division is responsible for the sales disclosure process which collects, reviews, and validates all property sales in the county. Finally, the division organizes this enormous quantity of data into reports and statistics, which is useful to the Assessment Division and to other government agencies, and is available for dissemination to citizens over the Internet.

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MARION COUNTY TREASURER

IntroductionThe mission of the Office of the Marion County Treasurer is to: provide county residents and businesses with clear, concise, and courteous tax information; collect all taxes billed and payable; obtain the highest yield available on all funds within the parameters of safety and security; accurately distribute all receipts to local units of government and; provide pertinent analysis on issues affecting county revenues.

The Treasurer’s Office fulfills duties specified for the County Treasurer as established by the State of Indiana Constitution, Indiana Code and municipal ordinances of the Consolidated City of Indianapolis, Marion County.

StructureCollections Division The Collections Division represents the tax lien position in bankruptcy hearings; researches government employees and vendor listings for delinquent taxes, arranges garnishments and coordinates accounts for collection agencies; prints duplicate tax bills upon request; processes mortgage servicer payments, ACH payments and credit and debit payments; prepares the tax sale and sells surplus property, and processes and balances lock box payments.

Accounting Division The Accounting Division maintains both a cash and fund book as required by Indiana Code and maintains monthly balances with the County Auditor for bank reconciliations; handles taxpayer NSF check issues; provides cashiers for walk-in taxpayers, mailed payments, tax sale redemptions; maintains positive pay files, report of collections, and inheritance tax payments; accounts for investments and analysis for units of government; and collects and distributes funds to 42 governmental units in Marion County.

Customer Service Division The Customer Service Division handles property tax records, license and permit clearances, Sheriff sale searches, mail services, mobile home clearances; has a bi-lingual translator for walk-ins, phone calls and group presentations; staffs the taxpayer call center; staffs a customer service counter for walk-in customers; responds to e-mail correspondence; manages the installment programs and the Soldiers and Sailors Act regarding reduced penalty and tax sale.

The Board of Marion County Commissioners The Board of Marion County Commissioners comprises three county elected officials: the County Assessor, the County Auditor, and the County Treasurer. The Commissioners meet monthly and in specially called meetings to conduct business. Meetings are broadcast on the government access television channel. The Board of Marion County Commissioners fulfills the duties as prescribed in Indiana Code by: making appointments to various boards, requiring those appointees to make periodic presentations at Commissioner meetings; ensures fair and impartial appeal hearings at the township trustee offices as required by Executive Order; and oversees the surplus and county owned property programs.

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MARION COUNTY CLERK

IntroductionEstablished by the Indiana State Constitution, the Marion County Clerk is the custodian of all court records, issues marriage licenses, and serves as the court’s fiscal agent and trustee of child support payments.

StructureCivil Division The Civil Division is comprised of 17 courts, including all civil, juvenile, probate and family courts. Staff consists of one division manager, two team leaders, and 31 deputy clerks.

Civil Filing Division The Civil Filing Division handles most initial civil case filings in Marion County, copy requests and appeals. Staffing consists of one division manager, one team leader, 11 deputy clerks and one part-time clerk.

Criminal Division Comprised of 23 courts, the Criminal Division includes all major felony, misdemeanor and community courts. Staff consists of one division manager, two team leaders, and 33 deputy clerks.

Executive Division The Executive Division consists of the Clerk, Chief of Staff, Chief Financial Officer (CFO), Executive Assistant, Director of Policy and Communications.

Finance Division The Finance Division collects and disburses court costs, fines, fees, and judgments. In addition, it serves as trustee of child support payments. The division also handles purchasing, accounts payable, and payroll for both the Clerk's office and the Election Board. Staff consists of one division manager, one team leader, and 10 account technicians/cashiers.

Records Management Division The Records Management Division maintains all old court and marriage license records. Staff includes one team leader and 10 deputy clerks.

Office Operations Division The Office Operations Division provides customer service to the public by managing phone calls and walk-ins customers. The division is also responsible for processing all mail service and returns and issuing marriage licenses. Staff includes one team leader, 13 deputy clerks, and one part-time clerk.

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MARION COUNTY ELECTION BOARD

IntroductionThe Marion County Election Board (MCEB) conducts elections and administers election laws within Marion County. By statute, the Clerk acts as the secretary of the MCEB. In this role, the Clerk is responsible for administering all primary, general, and special elections and related

processes; certifying election results; enforcing Indiana’s campaign finance laws; maintaining and storing optical scan and touch screen units and related election equipment; and developing and providing poll worker training.

StructureElection Service Center The Election Service Center stores all voting equipment and materials; serves as the center for Election Day mechanical dispatch operations and, prior to Election Day, poll worker training; and functions as the public hub for election tabulation and results. All material production and testing of voting equipment for Election Day operations also occur at the service center.

Absentee Program This program coordinates all absentee voting activities, including in-person early voting, traveling board and mail-in ballots. The absentee team also coordinates the military and overseas program, ensuring compliance with state and federal law.

Poll Worker Coordination Poll Worker Coordination includes recruiting, assigning and training more than 3,000 poll workers and working with the political parties to recruit poll workers as outlined in state statute.

Campaign Finance Campaign Finance accepts, files, and maintains electronic records of all campaign finance filings in Marion County.

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MARION COUNTY VOTERS’ REGISTRATION

IntroductionThe Marion County Board of Voters’ Registration (VR) supervises the registration of Marion County voters and performs all other duties as prescribed by Indiana State law, the National Voter Registration Act, and Help America Vote Act. Further, VR supervises the maintenance of Marion County registrants in the Statewide Voters Registration System (SVRS).

The mission of the VR is to provide opportunities in an equitable and courteous manner for all qualified citizens of Marion County to register to vote; to promote the integrity of the electoral process by maintaining accurate and current voter registration records used in elections; and to be an information resource regarding voter registration.

StructureThe VR comprises one department. However, the agency is represented equally by the two major political parties, Republican and Democrat. Each party has an appointed Board Member that oversees a Chief Deputy Board Member and four Control Analyst positions.

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MARION COUNTY RECORDER

IntroductionThe Marion County Recorder’s Office records, maintains and makes accessible to the public important real estate documents. The Recorders Office is committed to establishing a professional, efficient and user-friendly office, and to providing documents with high-quality service.

StructureRecording Division The Recording Division examines, records, scans, indexes, and makes accessible to the public important real estate documents. These documents include deeds surveys, easements, mortgages, liens, and other miscellaneous documents. The Recording section of this division accepts documents in person, by mail, e-mail or via e-recording. This department examines documents for recording requirements, stamps documents with an instrument number, scans each document, and enters the information from the document into our index for the public to search. Our staff is trained in all areas of recording and prides itself customer service. Now through technology we are recording via e-mail. We are doing as much as 40% e-recording at any time over the paper process.

Administration Division The Administration Division assists the Recorder with supervision of the records and recording departments, human resources, accounts payable, accounts receivable, maintain cash and fund books, reconciliations, purchasing, reports of collection, data analysis, account management, inventory control, retention schedules, and budgeting.

Copy Division The Copy division provides quality copies of recorded documents using paper copies, microfilm, digital images, and faxes. The public can access recorded documents in our office at one of our sixteen public access stations using updated software that allows them to search all documents by name, address or parcel. The Records Division also maintain search engines that contract customers can search, view, and print our real estate documents from the convenience of their office or home. The agency has a full records staff that assists the public in searching and providing quality copies from all types of media from plat books to digital images.

Information Technology Division The Information Technology Division assists the Recorder in maintaining hardware, programming software, program creation, training, equipment maintenance, equipment purchases, integration with other agencies, specialized reports, creation of media, remote access, enhanced public access, maintenance of internal net applications, data collection management, and support for recording software.

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MARION COUNTY SURVEYOR

IntroductionMarion County Surveyor's Office was established by the Indiana Constitution in 1851. General Land Office surveys in what is now Marion County began in 1819. Marion County is part of the rectangular survey system (Public Land System), which divides the land into sections that are one square mile. All real estate boundaries in Marion County can be traced back to the Public Land System. Statute law requires the Surveyor to

recheck at least five percent of the section corners each year, there are over 2000 corners. The Marion County Surveyor’s Office maintains a Legal Survey Record Book and a Corner Record Book. No fee is charged for surveying services provided to any city, county and other governmental agencies.

StructureSurveying In the field, the staff performs the precise measurements of Section Corners and ties, per Indiana Code and replacing said monuments as necessary. We monitor the Eagle Creek Dam for horizontal and vertical movement as well as performing vital research within the office.

Information Technology Information Technology supports the needs of the Surveyor’s Office. This area compiles the data surveyors collect in the field by use of AutoCAD and GIS software. Further, that data along with both the corner history and drawing (which this department provides) is posted onto the county’s website. We collect and quality check all measurements to ensure accurate, reliable information is provided.

Having a greater reliance on new technology has helped the Surveyor’s office to build a solid fiscal commitment to provide government and private sector agencies and companies timely, accurate and useful information, while helping us and these agencies and companies save taxpayers money and time. Finally, these advancements in technology have enabled us to fulfill our legal obligation for the completion of the Alcohol & Tobacco Commission’s Verification of Business Location forms.

Preservation Preservation is as much a part of the surveyor’s office as surveying and technology. We believe in the importance of preserving our past for the future generations. Understanding the necessity of creating legible electronic copies of the records, maps, surveys and plats housed in the surveyor’s office to ensure that they will be easily accessible for years to come. By concentrating on this now we have been able to scan or have scanned already deteriorating documents.

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Debt ServiceThe Consolidated City carries different types of debt associated with various programs and services. This debt takes on two forms: (1) general obligation debt, which is supported by a pledge of the full faith and credit of the Consolidated City and is usually funded by tax revenue, and (2) special revenue debt, which is supported by a pledge of a specific revenue stream.

Generally, the revenue stream pledged for special revenue debt is a fee or other non-tax revenue. In the case of debt funded by tax increment financing (TIF), tax increment revenue captured is segregated from the regular property tax revenue of the Consolidated City.

The Consolidated City of Indianapolis, Marion County takes pride and care in maintaining its AAA (stable) credit rating for its general obligation debt.

General Obligation DebtMost of the Consolidated City’s general obligation debt is related to transportation, parks, and emergency communications infrastructure. Other general obligation debt is related to police and fire pension costs as well as redevelopment efforts throughout the Consolidated City.

Debt service payments for general obligation debt are typically funded entirely, or in part, with tax revenue. Only tax-supported debt service is included in tables presented in this report.

Special Revenue DebtSpecial revenue debt is mostly associated with Tax Increment Financing (TIF) districts throughout Marion County. This debt is supported through property tax increment capture. This financing tool is used to develop and grow various communities and neighborhoods that otherwise would have little growth potential.

TIF funds, including debt service for TIF bonds, are not appropriated by the City-County Council. In Marion County, the Metropolitan Development Commission (MDC) serves as the fiscal body for TIF funds.

Other special revenue debt includes economic development bonds which are typically supported by a revenue stream generated by a specific investment. An example would be a bond issued to finance a parking garage with the parking fees pledged to pay the debt service. Another example would be financing stormwater projects, undertaken by the Consolidated City to address flood control problems, with stormwater fees pledged to paying the debt service.

TIF debt service and other special revenue debt service is not included in tables presented in this report, but is available separately.

111

Pension Trust Funds

Police and Fire Pension Trust Funds account for the payment of pension benefits to police officers and firefighters hired prior to 1977. All associated expenditures made from the Police and Fire Pension Trust Funds are reimbursed by the State.

The most recent pension plan, the 1977 Police and Firefighters Pension and Disability Fund pension plan, is administered by the Indiana Public Retirement System (INPRS), which is appropriated and expensed as part of the Department of Public Safety’s (DPS’) Character One appropriations from the IMPD and IFD General Funds for the respective divisions.

More information on PERF and Police and Fire pension plans can be found on pages 83-91 of the Notes to Financial Statements section of the December 31, 2011 Comprehensive Annual Financial Report (CAFR) for the City of Indianapolis.

113

Appendix

116

Agency/Dept. Agency Director* Chief Financial Officer/Manager*COUNTY AGENCIES * as of 10/26/2012) * as of 10/26/2012)

Indpls.-Marion County Forensic Services Agency Michael Medler Larry SchultzInformation Services Agency (ISA) Kevin Ortell Jimmy WhiteMarion Circuit Court Louis Rosenberg Sue PattersonMarion County Assessor Joseph O'Connor Mary Moriarty AdamsMarion County Auditor Billie Breaux Drew CarlsonMarion County Clerk Elizabeth White Melanie ChastainMarion County Community Corrections Agency John Dieter Steve DysonMarion County Cooperative Extension Ronald Hoyt Davida HutsonMarion County Coroner Frank Lloyd, Jr. Alfarena BallewMarion County Election Board Myla Eldridge Melanie ChastainMarion County Prosecutor Terry Curry Cindy CraigMarion County Prosecutor Child Support John Owens Amy KendallMarion County Public Defender Agency Robert J. Hill Deborah GreenMarion County Recorder Julie Voorhies Elizabeth PingMarion County Sheriff John Layton Brenda DosseyMarion County Surveyor Debra Jenkins Deborah FitzpatrickMarion County Treasurer Claudia Fuentes Dane MahernMarion County Voters' Registration (Republican) Cindy Mowery Cindy MoweryMarion County Voters' Registration (Democrat) LaDonna Freeman LaDonna FreemanMarion Superior Court Glenn Lawrence Sue Patterson

CITY DEPARTMENTSCity-County Council Maggie Lewis Hope TribbleDepartment of Metropolitan Development Adam Thies Galen HimmelheberDepartment of Parks and Recreation John Williams Angela DanielDepartment of Public Safety Troy Riggs Valerie WashingtonDepartment of Public Works Lori Miser Michael WilliamsOffice of Audit and Performance Manuel Mendez Jennifer JanikOffice of Corporation Counsel Samantha Karn Donna TaylorOffice of Finance and Management Jeffrey Spalding Jeff SeidensteinOffice of the Mayor Ryan Vaughn Jeff SeidensteinTelecom and Video Services Agency Ken Montgomery Jeff Seidenstein

OFM Budget Staff Jeffrey Spalding, ControllerJulie Keen, Deputy ControllerMyra Ross, Budget ManagerJeff Seidenstein, Budget ManagerRebecca Motsinger, Budget AnalystDavid Hortemiller, Budget AnalystJamila Green, Budget Analyst

Agency Directors and Chief Financial OfficersConsolidated City of Indianapolis, Marion County

117

City-County Councilor District Council Leadership (as of 10/26/2012)

Jose M. Evans 1 Maggie Lewis, PresidentAngela Mansfield 2 Brian Mahern, Vice PresidentWill Gooden 3 Vernon Brown, Majority LeaderChristine Scales 4 Michael J. McQuillen, Minority LeaderVirginia Cain 5Janice McHenry 6Maggie A. Lewis 7Monroe Gray, Jr. 8Joseph Simpson 9William Oliver 10 Council StaffSteve Talley 11Michael J. McQuillen 12 NaTrina Debow, ClerkRobert Lutz 13 Angela Gonzalez, Assistant ClerkMarilyn Pfisterer 14 SaRita Puckett, Assistant Clerk

City-County Council Consolidated City of Indianapolis, Marion County

Vop Osili 15 Leslie Williams, Admin. AssistantBrian Mahern 16 Kimberly Nance, Admin. AssistantMary Moriarty Adams 17 Othello McMillion, Accounting Tech.Vernon Brown 18 Hope Tribble, CFO/Policy AnalystJeff Miller 19 Fred Biesecker, Legal CounselFrank Mascari 20Benjamin Hunter 21Jason Holliday 22Jeff Cardwell 23Jack Sandlin 24Aaron Freeman 25John Barth At LargeZach Adamson At LargePamela Hickman At LargeLeRoy Robinson At Large

118

Consolidated City of Indianapolis, Marion County2013 Adopted - Additional Employment Expenses

Health Insurance Wellness & EAP Life Insurance

Worker's Comp. & Disability

InsuranceUnemployment Retirement

Early Retirement

Incentive(Char 1) (Char 1) (Char 1) (Char 1) (Char 1) (Char 1) (Char 1)

Indpls Metro Police Dept 15,529,564 485,452 81,925 2,183,377 0 16,787,551 0Animal Care and Control 367,116 6,825 2,385 76,555 8,000 204,134 0DPS Administration 227,590 2,424 1,080 7,536 0 127,184 0Indianapolis Fire Department 11,122,312 690,568 55,682 1,526,167 0 18,029,550 245,500Public Safety Communications 179,585 1,717 765 5,338 0 90,846 0Homeland Security 68,831 1,010 450 3,140 0 51,668 0

Public Safety Services Total 27,494,997 1,187,995 142,287 3,802,112 8,000 35,290,933 245,500

MC Sheriff 6,613,807 101,848 45,378 964 0 13,400,200 0MC Superior Court 4,629,571 70,387 31,360 7,230 0 3,348,534 0MC Circuit Court 135,988 1,717 765 0 0 109,018 0MC Prosecutor 2,002,488 28,858 12,903 0 23,165 1,662,163 0MC Prosecutor - Child Support 410,293 6,803 3,031 0 9,266 279,746 15,000MC Public Defender 1,510,944 20,553 9,158 0 9,266 1,242,490 23,000MC Community Corrections 461,697 7,591 3,382 0 44,816 328,670 0MC Forensic Services 499,402 7,852 3,459 0 26,044 540,678 15,000MC Coroner 103,426 1,818 810 242 0 83,631 0

Criminal Justice Services Total 16,367,617 247,428 110,246 8,435 112,557 20,995,130 53,000

Parks and Recreation 905,902 13,894 6,362 188,349 83,560 583,146 22,500Public Works 5,912,159 78,212 30,454 1,016,828 150,000 3,428,902 0Metropolitan Development 700,650 8,961 3,538 32,365 4,178 425,288 15,000Code Enforcement 1,192,402 16,362 7,290 160,147 0 667,578 0MC Cooperative Extension 26,931 404 180 0 7,355 17,863 0

Other Public Services Total 8,738,045 117,833 47,824 1,397,689 245,093 5,122,777 37,500

Minority & Women Business Dev 72,286 1,010 450 3,140 4,187 56,586 0Office of the Mayor 426,315 6,227 2,774 19,637 4,178 379,294 0Audit & Performance 82,340 909 405 2,826 4,178 57,285 0City County Council 261,748 4,027 1,643 6,991 4,178 82,496 0Office of Corporation Counsel 319,288 4,613 2,055 14,344 0 283,461 0Finance & Management 503,822 6,666 2,970 20,892 8,356 353,780 0Telecom and Video Services 28,423 569 254 1,878 4,178 27,026 0MC Information Services Agency 395,015 4,242 1,890 0 0 320,307 0MC Auditor 332,612 3,907 1,674 755,511 15,000 172,099 6,459MC Assessor 800,599 10,543 4,697 0 30,000 480,522 12,918MC Treasurer 231,464 2,626 1,170 0 7,566 116,752 12,000MC Clerk 718,102 11,842 5,276 0 27,798 408,651 16,000MC Election Board 62,498 808 360 0 4,633 39,963 0MC Voters Registration 80,478 1,439 641 0 0 63,542 0MC Recorder 166,364 2,639 1,176 0 9,266 93,545 0MC Surveyor 52,471 909 405 0 4,633 39,016 0

Executive, Legislative and Admin Services Total 4,533,827 62,976 27,840 825,219 128,151 2,974,324 47,377

Total - All Departments/Agencies 57,134,486 1,616,232 328,197 6,033,456 493,801 64,383,164 383,377

119

ISA Charges OCC Charges - City

OCC Charges - County MAC Charges Building Authority

RentFacility

Improvement LeaseEnergy Savings

Lease

(Char 3) (Char 5) (Char 3) (Char 5) (Char 3) (Char 3) (Char 3)

Indpls Metro Police Dept 7,422,852 1,013,694 0 0 1,759,479 256,157 155,732Indianapolis Fire Department 2,351,842 87,459 0 0 48,971 1,061 154,520DPS Administration 305,869 43,303 0 0 43,062 3,526 6,247Homeland Security 327,276 32,922 0 0 57,256 0 0Animal Care and Control 682,895 242,380 0 263,999 223,300 24,640 44,733Public Safety Communications 84,000 11,032 0 0 144,480 0 0

Public Safety Services Total 11,174,734 1,430,790 0 263,999 2,276,548 285,384 361,232

MC Sheriff 3,774,046 0 96,058 0 4,449,553 302,038 369,139MC Superior Court 3,306,625 0 33,077 0 2,905,981 547,014 349,355MC Circuit Court 51,213 0 704 0 91,140 7,359 13,037MC Prosecutor 1,386,545 0 28,075 0 9,747 787 1,394MC Prosecutor - Child Support 241,975 0 0 0 0 0 0MC Public Defender 823,202 0 7,710 0 0 0 0MC Community Corrections 352,259 0 42,065 0 0 582,765 0MC Forensic Services 316,491 0 4,894 0 133,006 8,896 21,233MC Coroner 110,826 0 17,562 0 0 0 0

Criminal Justice Services Total 10,363,182 0 230,145 0 7,589,427 1,448,859 754,158

Parks and Recreation 1,204,725 95,333 0 0 55,505 0 0Public Works 2,092,959 790,693 0 720,785 898,333 64,504 87,834Metropolitan Development 635,960 388,037 0 0 236,516 19,368 34,311Code Enforcement 1,768,068 424,454 0 258,216 0 0 0MC Cooperative Extension 21,407 0 3,329 0 0 0 0

Other Public Services Total 5,723,119 1,698,517 3,329 979,001 1,190,354 83,872 122,145

Minority & Women Business Dev 21,407 0 0 0 28,129 2,303 4,081Office of the Mayor 591,253 280,022 0 -1,243,000 181,646 14,874 26,351Audit & Performance 0 0 0 0 14,846 1,216 2,154City County Council 0 0 0 0 0 0 0Office of Corporation Counsel 0 -3,410,439 0 0 106,733 8,740 15,484Finance & Management 0 0 0 0 558,004 18,859 57,616Telecom and Video Services 42,271 1,110 0 0 25,130 2,058 3,646MC Information Services Agency 0 0 0 0 265,059 21,402 37,914MC Auditor 0 0 0 0 134,340 11,067 19,605MC Assessor 745,705 0 25,178 0 206,895 12,899 22,851MC Treasurer 0 0 0 0 112,159 9,056 16,044MC Clerk 617,537 0 11,500 0 225,507 18,209 32,257MC Election Board 137,652 0 18,758 0 19,108 1,543 2,733MC Voters Registration 128,710 0 7,558 0 26,517 2,141 0MC Recorder 119,768 0 5,873 0 64,623 5,218 9,244MC Surveyor 42,271 0 4,894 0 19,286 1,557 2,759

Executive, Legislative and Admin Services Total 2,446,574 -3,129,307 73,761 -1,243,000 1,987,982 131,142 252,739

Total - All Departments/Agencies 29,707,609 0 307,235 0 13,044,311 1,949,257 1,490,274

Note: No charges budgeted in 2013 for department and agency contributions to the Risk Management Fund to offset payouts for property damage or personal injury caused by City/County-owned vehicles.

Consolidated City of Indianapolis, Marion County2013 Adopted - Allocated Expenses

120

Public Purpose Grants

Amount

and Assistance to External EntitiesConsolidated City of Indianapolis, Marion County

2013 Adopted Budget

Administrator / Recipient or External Entity Amount

County Auditor$100,000

$1,050,000

Administrator / Recipient or External Entity

Public Purpose Local Grants

Marion County Fair BoardNoble of Indiana

$4,128,446Telecom & Video Services Agency

$38,000DPS - Animal Care and Control

$15,000Foundation Against Companion-Animal Euthanasia (FACE)

Educational Television Cooperative (ETC)

Regional Health and Mental Health Centers

$5,331,446

Department of Parks and Recreation$1,000,000

Offi f Fi d M t

Total Public Purpose Grants

Arts Council of Indianapolis

Assistance to External Entities

Office of Finance and Management$407,027

DPS - Director's Office$2,000,000

$50,000Early Intervention Planning Council (EIPC)

City Market Subsidy, plus insurance

Crime Prevention Grants

$3,457,027Total Assistance to External Entities

121

Summary of Interfund TransfersConsolidated City of Indianapolis, Marion County

2013 Adopted Budget

OPERATING FUND TRANSFERS

TRANSFERS IN COUNTYGENERAL FUND

CONSOLIDATEDCOUNTY GENERAL

PUBLIC SAFETY INCOME TAX

MOTORVEHICLE

HIGHWAY

DRUG FREE COMMUNITY -

COUNTY

CITY RAINY DAY FUND

COUNTY RAINY DAY FUND

CONS TIF DEBT SERVICE

FISCALSTABILITY FUND

STATE LAW ENFORCEMENT

MCPO (City)GOLF FUND TOTAL

TRANSFERS IN

COUNTY GENERAL FUND $4,205,922 $4,205,922

TRANSFERS OUT

$ , , $ , ,CONSOLIDATED COUNTY GENERAL (aka City General) $10,000,000 $140,000 $10,140,000DRUG FREE COMMUNITY - CITY $450,000 $450,000REDEVELOPMENT GENERAL $1,550,000 $1,550,000FIRE GENERAL $50,500,000 $50,500,000IMPD GENERAL $74,400,000 $37,699,359 $2,159,000 $23,500,000 $137,758,359GUARDIAN AD LITEM $1,250,000 $1,250,000MC SHERIFF'S MED CARE INMATES $10,660,841 $10,660,841JURY PAY FUND $98,106 $98,106JURY PAY FUND $98,106 $98,106UTILITY MONITORING FUND $100,000 $100,000MCPO LAW ENFORCEMENT (County) $300,000 $300,000PARKS GENERAL $500,000 $500,000PERSONNEL SERVICES CONTINGENCY FUND - CITY $1,000,000 $1,000,000PERSONNEL SERVICES CONTINGENCY FUND - COUNTY $2,000,000 $2,000,000TOTAL TRANSFERS OUT $14,008,947 $127,450,000 $37,699,359 $2,159,000 $450,000 $23,500,000 $4,205,922 $10,000,000 $240,000 $300,000 $500,000 $220,513,228

DEBT & CAPITAL FUND TRANSFERS

TRANSFERS INCOUNTY

CUMULATIVECAPITAL

STORM WATER MGMT

AMERIPLEX TIF DEBT SERVICE

REVENUEBONDS

TOTALTRANSFERS IN

TRANSFERS OUT

CAPITALIMPROVEMENT

MGMT DEBT SERVICE BONDS TRANSFERS IN

TRANSPORTATION GENERAL $1,836,342 $1,836,342AMERIPLEX TIF ECONOMIC DEVELOPMENT $555,000 $555,000REDEVELOPMENT DISTRICT DEBT SERVICE $1,120,000 $1,120,000DPW - COUNTY CUMULATIVE $2,500,000 $2,500,000CITY CUMULATIVE CAPITAL IMPROVEMENT $464,221 $464,221FLOOD CONTROL DEBT SERVICE $5,425,000 $5,425,000TOTAL TRANSFERS OUT $2,500,000 $5,425,000 $1,675,000 $2,300,563 $11,900,563TOTAL TRANSFERS OUT $2,500,000 $5,425,000 $1,675,000 $2,300,563 $11,900,563

122

City-County Council Voting Record for 2013 Budget – Assessor’s Portion

123

City-County Council Voting Record for Full 2013 Budget

124