§ 16-23-1-31 — Appropriation approval; review; revision; annual reports

(a) If the annual budget and appropriations,
or any additional appropriations or transfers of money, made or
proposed by the board of directors, excluding any cumulative building
money:
(1) is not based upon or derived in part from a tax levy on
property in the county or city; and
(2) involves only the funds of the hospital derived wholly from
other sources than property taxes;
the board only needs to adopt a resolution for the approval of the
budget appropriations, additional appropriations, or transfers and file
a true copy of the budget appropriations, additional appropriations, or
transfers and the resolution in the offices of the county auditor and city
clerk-treasurer within seven (7) days after board action for the
information of the public.
(b) If the funds are not derived from taxation, the city fiscal body
may review, consider, and file objections and take an appeal to the
department of local government finance upon the following:
(1) An annual budget and any appropriations in the budget and
request the reduction or elimination of any item.
(2) Additional appropriations or transfers of funds, or any part of
additional appropriations or transfers of funds, within ten (10)
days after the certificate has been filed in the clerk-treasurer's
office.
The ruling and action of the department of local government finance is
final and conclusive.
(c) The annual budget and appropriations may be revised by the
board of directors by increasing or decreasing items in the budget
based on revenues derived from sources other than property taxes and
by transfer from any items of the budget and appropriations to other
items of the budget, without giving legal notice or any public hearing.
However, a copy of each resolution changing the budget or any
appropriations or transfers of funds shall be filed with the city
clerk-treasurer and county auditor within seven (7) days after the
passage of each resolution. The resolution is subject to appeal by the
city fiscal body to the department of local government finance for final
action in the manner and within the period provided in this section.
(d) The governing board shall annually file a condensed annual
report of receipts and expenditures of all hospital funds. Expenses or
income items may be summarized in a fair and an accurate manner for
the information of all taxpayers and citizens. A copy of the annual
report covering the preceding calendar year shall be filed in the city
clerk-treasurer's office and in the county auditor's office on or before
the first Monday in March. Detailed information on the items must be
available for inspection by the public at the hospital administrator's
office.
[Pre-1993 Recodification Citation: 16-12.2-5-21
part.]

Legislative History

As added by P.L.2-1993, SEC.6. Amended by P.L.90-2002, SEC.398.