2025 Approved Budget Dec 17, 2024.  Brown-241217-2025-Budget-Order

Standard Chart of Accounts for Indiana Counties : Rogers_chart_of_accounts_instructions_

Statutory Funds, Numbers, “Some” Descriptions, References to Indiana Code: Fund-Descriptions-08_01_21

List Fund Numbers and  Descriptions: Pulaski-County-Funds-Descriptions-and-Guidelines

State Board of Accounts – Fund Types (Categories) and Fund Numbers SBOA-AIM-Budget-Wrkshp-05_2021-

Mar 6, 2025. Presentation – Reedy Financial Group,  Primary Funding, Sources for Local, Governments, , Educational Work Session, Brown County, March 6th, 2025

Budget Process Review – ICC Annual Conference 2024  Budget Process

SBOA:  Funds Sources and Uses Caldwell-Fund-Source-and-Use-2022-ILMCT-corrected

• • Motor Vehicle Highway (MVH & MVH Restricted)
  • Local Road & Street (LRS)
  • Cumulative Capital Improvement (CCI)
  • Rainy Day
  • Riverboat
  • Public Safety

Restricted Funds in Indiana Government

In the context of Indiana’s state and local governments, restricted funds are revenues earmarked by law for specific purposes. For example, the Motor Vehicle Highway (MVH) Restricted sub-fund is designated for construction, reconstruction, and preservation activities related to roadways. Expenditures from this fund must align with these specified activities to ensure compliance with state regulations. WikipediaIndiana Government

Additionally, Indiana’s fund accounting system requires that these restricted funds be tracked separately to maintain transparency and accountability in public spending.

Key Takeaways

• • Purpose-Specific: Restricted funds must be used solely for the purpose specified by the donor or legislation.

  • Legal Compliance: Misuse of restricted funds can lead to legal consequences and undermine public trust.

  • Modification Protocols: Any changes to the restrictions on these funds typically require donor consent or legal approval, ensuring the original intent is honored.

SBOA: MVH-CRP-definitions-ver-V

• • Items identified under the heading of Construction, Reconstruction, and Preservation (CRP) would be considered in compliance with expenditures allocated to the MVH Restricted sub-fund.
  • CRP activities are defined as expenses for work performed by internal forces or outside contractors that result in a new or improved roadway – paved or unpaved, including capacity enhancements. Activities result in the structural improvement of a roadway improving its ability to support vehicle traffic. Costs include personnel, material, and equipment expenses.