Indiana § 13-21-3-13.5 Reports on funds

Indiana Statutes

§ 13-21-3-13.5 — Reports on funds

Indiana § 13-21-3-13.5

Art. 21SOLID WASTE MANAGEMENT DISTRICTS

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Bluebook

Ind. Code § 13-21-3-13.5 (2026).

Text

5.

(a)At the end of each year the district shall prepare, on a form designed by the department of local government finance, a report that is accessible through the computer gateway administered by the office of technology established by IC 4-13.1-2-1 and that provides the following information:

(1)For each fund that contains district money:

(A)the cash balance at the end of the year;

(B)a list of all encumbrances on the fund that the district is legally obligated to pay;

(C)a copy of documentation that supports each encumbrance listed in clause (B);

(D)the fund balance obtained by subtracting the amount under clause (B) from the amount under clause (A);

(E)the total expenditures from the fund for the year; and

(F)any other financial information required by the department.

(2)The t

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5. (a) At the end of each year the district
shall prepare, on a form designed by the department of local
government finance, a report that is accessible through the computer
gateway administered by the office of technology established by IC 4-13.1-2-1 and that provides the following information:
(1) For each fund that contains district money:
(A) the cash balance at the end of the year;
(B) a list of all encumbrances on the fund that the district is
legally obligated to pay;
(C) a copy of documentation that supports each encumbrance
listed in clause (B);
(D) the fund balance obtained by subtracting the amount under
clause (B) from the amount under clause (A);
(E) the total expenditures from the fund for the year; and
(F) any other financial information required by the department.
(2) The total of all fund balances calculated under subdivision
(1)(D).
(3) The total of all fund expenditures reported under subdivision
(1)(E).
(4) Any programmatic information required by the department.
(5) The total amount of expenditures by the district for the year.
(6) The per capita expenditures by the district for the year.
(7) The amount of expenditures by the district for the year for
personnel costs.
(8) The amount of expenditures by the district for the year for
program costs (excluding personnel costs).
(9) The total amount of solid waste (in tons) disposed of in the
district for the year for which the district is directly responsible.
(10) The total amount of recycling (in tons) carried out in the
district in the year for which the district is directly responsible.
(b) The district shall provide the report prepared under subsection
(a):
(1) to the department and to the department of local government
finance in a format prescribed by the department; and
(2) to the legislative council in an electronic format under IC 5-14-6;
by March 1 of the year following the year for which the report is made.
(c) The district shall publish the annual report prepared under
subsection (a) on an Internet web site maintained by the district or on
the Internet web sites maintained by the counties that are members of
the district.