§ 36-3-6-10 — Allotment of appropriations by controller

(a) As used in this section, "appropriation
adopted by the county fiscal body" means all appropriations, including
any additional or supplemental appropriations, made by the county
fiscal body for the calendar year covered by the allotment schedule.
(b) As used in this section, "office, department, or agency" means
any office, department, or agency of the consolidated city or the county
having a consolidated city.
(c) Each year shall be divided into two (2) semiannual allotment
periods, beginning respectively on the first day of January and July.
However, in any case where the semiannual allotment period is
impracticable, the controller may prescribe a different period suited to
the circumstances but not extending beyond the end of any calendar
year.
(d) Except as provided in subsection (e), the allotment system and
the encumbering of funds apply to appropriations and funds of all
kinds, including dedicated funds from which expenditures are made
under the authority of any office, department, or agency.
(e) The allotment system does not apply to the following:
(1) Money made available for the purpose of conducting a
post-audit of financial transactions of any office, department, or
agency.
(2) Appropriations for construction or for the acquisition of real
estate for public purposes that are exempted from the allotment
system by the executive of the consolidated city.
(f) An appropriation to any office, department, or agency is not
available for expenditure until allotted by the controller.
(g) The controller shall prescribe the form of a request for allotment.
(h) Not later than December 1, each office, department, or agency
shall submit to the controller a proposed semiannual allotment
schedule for the succeeding calendar year. The proposed allotment
schedule must reflect the amounts appropriated, by fund and character,
by the county fiscal body for the calendar year.
(i) Not later than December 15, the controller shall make a
determination as to whether the anticipated revenues for the succeeding
calendar year will be adequate to support the appropriations adopted by
the county fiscal body for the succeeding calendar year. The controller's
determination must take into consideration the need to maintain
adequate reserves for the city and county.
(j) If, in the controller's judgment, the anticipated revenues are
adequate to support the appropriation adopted by the county fiscal
body, the controller shall approve the proposed allotment schedule as
submitted by an office, department, or agency.
(k) If, in the controller's judgment, the anticipated revenues are not
adequate to support the appropriation adopted by the county fiscal
body, the controller shall revise the proposed allotment schedule as
submitted by an office, department, or agency to reflect anticipated
revenues.
(l) If, after the controller approves the allotment schedule under
subsection (j), the controller determines during the calendar year that
the anticipated revenues are not adequate to support the appropriation
adopted by the county fiscal body, the controller may revise the
proposed allotment schedules as submitted by an office, department, or
agency to reflect anticipated revenues.
(m) If, after the controller revises the proposed allotment schedule
under subsection (k), the controller determines during the calendar year
that the anticipated revenues are adequate to support the appropriation
adopted by the county fiscal body, the controller shall revise the
proposed allotment schedules up to one hundred percent (100%) of the
amount of the appropriation adopted by the county fiscal body for an
office, department, or agency.
(n) The controller shall notify every office, department, or agency
of the allotments:
(1) at least five (5) days before the beginning of each allotment
period; and
(2) not more than five (5) days after the beginning of a revised
allotment period under subsection (k) or (l).
The controller shall promptly transmit records of all allotments and
modifications to the county auditor and the county fiscal body. If the
controller proposes to reduce the allotment schedule in excess of five
percent (5%) of the total amount of the appropriation adopted by the
county fiscal body, the controller shall submit a fiscal justification to
the county fiscal body before the beginning of the revised allotment
period.

Legislative History

As added by P.L.266-2013, SEC.10.