Adopted 2012 Budgetfor the

ConsolidatedCity of Indianapolis,

Marion County

Adopted by theIndianapolis-Marion County

City-County CouncilOctober 17, 2011

Executive Summary 1

Local Taxes Paid in Marion County 6

Consolidated City of Indianapolis, Marion County Revenues and Expenses 7

2012 Adopted Budget by Department 9

2012 Property Tax District Maps 11

2012 Property Tax Revenue by Unit 12

2012 Property Tax Information by Fund 13

Marion County Income Tax Rate - Historical Analysis 14

2011 Income Tax Rates - Marion County vs Surrounding Counties 15

Consolidated City of Indianapolis, Marion County Income Tax Revenue 16

2012 Income Tax Allocation Information 17

2012 City General Fund Appropriations 18

2012 County General Fund Appropriations 19

2011 & 2012 Consolidated City of Indianapolis, Marion County Statement of Fund Balance 20

Public Safety - Indianapolis Metropolitan Police Department 21 - Indianapolis Fire Department 23 - Administration 25 - Homeland Security 27 - Animal Care and Control 29 - Public Safety Communications 31

Criminal Justice Services - Marion County Sheriff's Office 33 - Marion County Superior Court 35

Consolidated City of Indianapolis, Marion County2012 Adopted Budget

Table of Contents

- Marion County Circuit Court 39 - Marion County Prosecutor 41 - Marion County Prosecutor – Child Support Division 43 - Marion County Public Defender Agency 45 - Marion County Community Corrections 47 - Indianapolis, Marion County Forensic Services 49 - Marion County Coroner 51

Other Public Services - Parks and Recreation 53 - Public Works Operating 56 - Public Works Capital 57 - Metropolitan Development 59 - Code Enforcement 61 - Cooperative Extension 63

Executive, Legislative and Administrative Services - Office of the Mayor 65 - Office of Audit and Performance 67 - City County Council 69 - Office of Corporation Counsel 71 - Office of Finance and Management 73 - Telecom and Video Services Agency 75 - Information Services Agency 77 - Marion County Auditor 79 - Marion County Assessor 81 - Marion County Treasurer 83 - Marion County Clerk 85 - Marion County Election Board 87 - Marion County Voters' Registration 89 - Marion County Recorder 91 - Marion County Surveyor 93

Debt and Pension Obligations - Consolidated City and County Debt Service 95 - Pre-1977 Local Police and Fire Pensions 97

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$108 $70

$610

$669

$551 $583

$549 $543

$0

$100

$200

$300

$400

$500

$600

$700

$800

2007 2008 2009 2010 2011 2012

$ M

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Local Taxes Paid in Marion County Consolidated City/County Share of Revenues

Taxes set by State

Vehicle Excise Surtax

Income Tax

Child Welfare Levy

Property Tax Net Levy

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MARION COUNTY

Net Assessed Value: $33,922,279,415

INDIANAPOLIS CONSOLIDATED CITY

Net Assessed Value: $31,638,211,832

INDIANAPOLIS POLICE

SPECIAL SERVICE DISTRICT

Net Assessed Value: $9,379,268,465

INDIANPOLIS FIRE

SPECIAL SERVICE DISTRICT

Net Assessed Value: $23,699,372,501

INDIANAPOLIS SOLID WASTE

SPECIAL SERVICE DISTRICT

Net Assessed Value: $31,681,652,014

Consolidated City of Indianapolis, Marion County

2012 Property Tax Districts with Certified 2012 Net Assessed Values

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$108

$70

$446

$397

$278 $296 $295 $303

$0

$50

$100

$150

$200

$250

$300

$350

$400

$450

$500

2007 2008 2009 2010 2011 2012

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Property Tax Revenue Consolidated City/County Units

Child Welfare Levy

Fire Special Service

Police Special Service

Sanitation (Solid)

Consolidated County

Consolidated City

Marion County

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1.00% 1.00% 1.00% 1.00% 1.00%

0.20% 0.30% 0.27% 0.27% 0.27%

0.45% 0.35% 0.35% 0.35% 0.35%

0.90%

1.65% 1.65% 1.62% 1.62% 1.62%

0.00%

0.50%

1.00%

1.50%

2.00%

2007 2008 2009 2010 2011 2012

Marion County Income Tax Rate

COIT Levy Freeze Tax Public Safety Tax

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1.62%

1.00% 1.00%

1.55% 1.40%

1.00%

1.75%

2.72%

1.25%

0.00%

0.50%

1.00%

1.50%

2.00%

2.50%

3.00%

Marion Boone Hamilton Hancock Hendricks Johnson Madison Morgan Shelby

2011 Income Tax Rates Marion County vs Surrounding Counties

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

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$13 $11

$34

$120

$240 $247

$281

$211 $196

$0

$50

$100

$150

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2007 2008 2009 2010 2011 2012

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Income Tax Revenue Consolidated City/County Units

COIT (inclding MECA) Levy Freeze Tax Public Safety Tax Catch-up Distribution

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DMD 0.2%

PARKS AND RECREATION

4.3%

DPW 2.1%

OTHER PUBLIC SAFETY 2.6%

IFD 37.6%

IMPD 49.5%

EXECUTIVE & LEGISLATIVE

3.7%

2012 City General Fund Appropriations includes IMPD General, IFD General, Parks General , and Public Safety Income Tax

$359,339,357

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

FINANCE AND MANAGEMENT, 1.7% MAYOR'S OFFICE, 0.9% CITY COUNTY COUNCIL, 0.5% AUDIT AND PERFORMANCE, 0.2% CORPORATION COUNSEL, 0.3% CHANNEL 16, 0.1%

PUBLIC SAFETY DIRECTOR, 1.2% ACC, 1.0% HOMELAND SECURITY, 0.4%

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SHERIFF 42.4%

SUPERIOR COURTS 21.4%

PUBLIC DEFENDER

AGENCY 8.1%

PROSECUTOR 7.2%

AUDITOR 4.6% ASSESSOR

1.9%

OTHER COUNTY AGENCIES

14.4%

2012 County General Fund Appropriations includes Public Safety Income Tax

$209,348,221

CLERK, 2.6% FORENSIC SERVICES, 2.6% CHILD SUPPORT, 2.1% ELECTION BOARD, 1.9% CORONER, 1.2% COMMUNITY CORRECTIONS, 1.2% TREASURER, 1.0% CIRCUIT COURT, 0.6% VOTER'S REGISTRATION, 0.5% RECORDER, 0.3% COOPERATIVE EXTENSION, 0.4% SURVEYOR, 0.1%

Note: Excludes fund transfers to Child Welfare and ISA

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June 30, 2011 Cash Balance

Dec. 31, 2011 Budgetary Fund

Balance2012 Adopted

Appropriations

2012 Adopted Property Tax Net

Levy

2012 Local Income Tax

Revenue2012 Other Misc.

RevenuesInter-fund Transfers

Dec. 31, 2012 Budgetary Fund

Balance

CITY OF INDIANAPOLIS FUNDS:Consolidated County General (aka City General) 5,37 9,692$ 5,094,807$ 24,485,093$ 22,028,7 89$ 1 ,7 63,061$ 17 ,981,184$ (22,350,000)$ 32,7 48$ Park General (all subfunds) 5,016,843$ 2,246,7 67$ 22,256,029$ 13,567 ,263$ 1 ,450,684$ 6,157 ,282$ 1 ,165,967$ Fire General 11 ,435,632$ 37 7 ,336$ 135,000,000$ 62,310,284$ 8,123,505$ 12,952,7 61$ 52,250,000$ 1 ,013,886$ IMPD General & Public Safety Incom e T ax 10,524,814$ 825,339$ 17 7 ,897 ,105$ 28,080,249$ 122,093,665$ 17 ,353,985$ 9,600,000$ 56,133$

subtotal General Operating 32,356,981$ 8,544,250$ 359,638,227$ 125,986,585$ 133,430,915$ 54,445,212$ 39,500,000$ 2,268,734$

Perm its 9,540,084$ 6,629,7 91$ 14,844,97 4$ 14,086,996$ 5,87 1,813$ T ransportation (1 ,424,092)$ 821,67 2$ 35,7 10,7 44$ 50,17 1 ,000$ 15,281,928$ Solid Waste Collection and Disposal 16,7 03,531$ 13,631,039$ 41 ,17 2,7 41$ 23,483,37 1$ 2,088,148$ 12,640,015$ 10,669,832$ Storm water Utility 19,015,37 5$ 11 ,7 63,87 5$ 15,7 08,155$ 19,395,000$ (5,140,000)$ 10,310,7 20$ Parking Meters 14,47 1,7 64$ 37 3,261$ 37 6,410$ 1 ,805,800$ (1 ,000,000)$ 802,651$ Fleet Services 663,595$ (1 ,448,365)$ 3,7 36,082$ 3,939,155$ (1 ,245,292)$ Redevelopm ent (including T IF subfunds) 9,17 3,054$ 8,825,617$ 2,87 2,149$ 344,229$ 37 ,362$ 2,887 ,449$ 195,000$ 9,417 ,508$ Public Safety Com m unications (a) 2,57 5,489$ 943,062$ 12,854,917$ 6,585,348$ 5,552,000$ 225,493$ Law Enforcem ent (State and Federal) - City 4,361,243$ 3,084,149$ 2,37 2,87 6$ 3,033,350$ (450,000)$ 3,294,623$ All Other Dedicated Funds - City 6,7 7 0,936$ 5,047 ,625$ 7 ,492,404$ 6,312,87 8$ 450,000$ 4,318,099$

subtotal Dedicated Operating & Capital 81,850,979$ 49,671,726$ 137 ,141,453$ 23,827 ,600$ 8,710,858$ 119,823,643$ (5,945,000)$ 58,947 ,374$

State and Federal Grants (2,613,111)$ 2,666,07 6$ 50,280,447$ 48,329,105$ 7 14,7 34$

Cum ulative Capital (Fire, City , and Cons County ) 13,589,7 69$ 3,7 38,935$ 10,614,836$ 10,054,441$ 1 ,368,461$ 680,000$ 5,227 ,000$

Police and Fire Pension T rust 1 ,142,301$ 11 ,17 8$ 61 ,37 6,363$ 61 ,37 6,363$ 11 ,17 7$ General Obligation Debt Service (b) 17 ,121,115$ 480,381$ 54,968,340$ 26,082,7 27$ 22,884,27 7$ 8,065,000$ 2,544,045$

subtotal Pension & GO Debt 18,263,416$ 491,558$ 116,344,703$ 26,082,727$ -$ 84,260,640$ 8,065,000$ 2,555,222$

Sanitation/Rebuild Indy (c) 89,120,869$ 168,063,881$ -$ -$ 168,063,881$ Fiscal Stability (d) n/a 80,000,000$ -$ -$ 80,000,000$

subtotal Asset Sale Restricted 89,120,869$ 248,063,881$ -$ -$ -$ -$ -$ 248,063,881$

TOTAL CITY OF INDIANAPOLIS FUNDS 232,568,903$ 313,176,426$ 674,019,667$ 185,951,353$ 142,141,773$ 308,227,061$ 42,300,000$ 317,776,945$

MARION COUNTY FUNDS:County General & Public Safety Incom e T ax 7 ,841,606$ 7 ,549,019$ 209,348,220$ 107 ,065,666$ 53,612,7 30$ 41 ,414,096$ 94,942$ 388,233$ County Rainy Day Fund 1 ,662,228$ 1 ,662,228$ -$ -$ (1 ,662,228)$ -$

subtotal General Operating 9,503,834$ 9,211 ,247$ 209,348,220$ 107 ,065,666$ 53,612,730$ 41 ,414,096$ (1 ,567 ,286)$ 388,233$

Law Enforcem ent (State and Federal) - County 697 ,910$ 338,37 1$ 261,7 00$ -$ 450,000$ 526,67 1$ Property Reassessm ent 1 ,7 52,800$ 1 ,016,568$ 2,594,483$ 1 ,438,267$ 140,37 2$ 7 24$ Inform ation Services Agency 7 ,664,241$ 5,262,17 3$ 34,406,340$ 28,512,57 3$ 640,000$ 8,406$ Fam ily and Children (5,418,327 )$ (5,457 ,7 83)$ -$ 4,7 81,7 99$ -$ 67 6,000$ 16$ All Other Dedicated Funds - County 13,127 ,07 8 8,337 ,244 17 ,87 5,034 15,315,816$ (198,7 14)$ 5,57 9,312$

subtotal Dedicated Operating 17 ,823,702$ 9,496,574$ 55,137 ,557$ 6,220,066$ -$ 43,968,761$ 1 ,567 ,286$ 6,115,129$

County , State and Federal Grants 7 32,324$ 192,991$ 12,500,7 53$ 12,321,452$ 13,690$

Cum ulative Capital 158,480$ 1 ,643,880$ 1 ,841,392$ 1 ,7 94,068$ 395,57 8$ (1 ,500,000)$ 492,134$

Capital Im provem ent Leases 565,252$ 17 7 ,488$ 1 ,887 ,000$ 1 ,807 ,689$ 85,511$ 183,688$

TOTAL MARION COUNTY FUNDS 28,783,592$ 20,722,180$ 280,714,923$ 116,887,489$ 53,612,730$ 98,185,398$ (1,500,000)$ 7,192,874$

TOTAL CITY/COUNTY FUNDS 261,352,495$ 333,898,606$ 954,734,590$ 302,838,842$ 195,754,503$ 406,412,459$ 40,800,000$ 324,969,819$

Notes: change in fund balance (8,928,786)a) MECA funds, formerly accounted for as County funds, are now reflected under City funds under Public Safety Communicationsb) General obligation debt includes only general tax-funded or tax-pledged debt and fee-backed Sanitary District debt. All other special revenue debt, including TIF-funded debt, is excluded here.c) Water/waterwater asset sale was not executed until August 26, 2011. The June 30, 2011 cash balance reflects amount held in Sanitation Fund which was subsequently transferred to Rebuild Indy Fund.d) Fiscal Stability Fund established in August 2011 with proceeds from water/wastewater asset sale. This fund did not exist on the June 30, 2011.

This report excludes most TIF capital funds and other capital project funds. Those funds are not annually appropriated by the City-County Council.

STATEMENT OF FUND BALANCECONSOLIDATED CITY OF INDIANAPOLIS, MARION COUNTY

APPROPRIATIONS, MISCELLANEOUS REVENUES, AND LEVIES2012 COUNCIL ADOPTED BUDGET

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