APPROPRIATIONS

Indianapolis-Marion County Revised Code tit. I, ch. 181, art. III

in effect

Indianapolis-Marion County Revised Code § 181-301 Definitions.

Sec. 181-301. - Definitions. As used in this article, the following terms shall have the meanings ascribed to them in this section. Distribution means the act of transferring receipts among funds or taxing units as required or permitted by law without appropriation. Pay or payment means the act of disbursing money to any person or firm other than intergovernmental fund settlements. Public fund means and includes any and all money in possession of the city or county for any purpose except the following: (1) Money received gratuitously from private persons for designated payments not directly affecting governmental operation; (2) Money received from nongovernmental sources and held in trust for specified uses; or (3) Direct federal grant for capital equipment to be purchased for a total cost not exceeding one thousand dollars ($1,000.00). (G.O. 185, 1997, § 1)

Indianapolis-Marion County Revised Code § 181-302 Unlawful disbursements; advance payments.

Sec. 181-302. - Unlawful disbursements; advance payments. (a) It shall be unlawful for the city controller or county auditor to pay any money from any public fund except pursuant to an appropriation by the council, regardless of the source of such fund, unless such payment is authorized in sections 181-303 through 181-307 of this article. (b) Pursuant to IC 36-3-7, except as otherwise provided in this subsection, payment for any services, supplies, materials, or equipment shall not be paid from any fund in advance of receipt of such services, supplies, materials or equipment except as follows: (1) Property or services purchased or leased from the United States government or its agencies. (2) Dues and subscriptions. (3) License or permit fees. (4) Insurance premiums. (5) Utility payments or connection charges. (6) General grant programs where advance funding is not prohibited and the contracting party posts sufficient security to cover the amount advanced. (7) Grants of state funds authorized by statute. (8) Employee expense vouchers except where a receipt is not required. (9) Beneficiary payments to the administrator of a program of self-insurance. (10) Services, supplies, materials or equipment to be received from a municipal corporation, a state agency or state body corporate and politic. (11) Maintenance or service agreements, but excluding professional service agreements. (12) Payments under leases or rental agreements. (13) Bond or coupon payments. (14) State or federal taxes. (15) Expenses that must be paid in advance because of a declared state or local-level disaster emergency as defined by IC 10-14-3. (16) Expenses described with particularity in an ordinance. Each payment of expenses under this subsection must be supported by a fully itemized invoice or bill and certification by an authorized agency or department official. (G.O. 185, 1997, § 1; G.O. 43, 2009, § 1; G.O. 1, 2022, § 1)

Indianapolis-Marion County Revised Code § 181-303 Exception; distribution of taxes or other revenues.

Sec. 181-303. - Exception; distribution of taxes or other revenues. The requirements of section 181-302 of the Code shall not apply to distribution by the county auditor, county treasurer, or city controller in the process of collection and distribution of taxes or other revenues. (G.O. 185, 1997, § 1)

Indianapolis-Marion County Revised Code § 181-304 Exception; special recreation fund and sports account fund.

Sec. 181-304. - Exception; special recreation fund and sports account fund. The requirements of section 181-302 of the Code shall not apply to expenditures from the special recreation fund and the sports account fund established under section 135-361 of the Code. (G.O. 185, 1997, § 1)

Indianapolis-Marion County Revised Code § 181-305 Exception; payment of court judgment or order.

Sec. 181-305. - Exception; payment of court judgment or order. The requirements of section 181-302 of the Code shall not restrict any public official from complying with any valid order or judgment of a court of competent jurisdiction which directs the payment of public funds not appropriated. Whenever the controller or county auditor is directed to make such payment, such official shall notify the clerk of the council of such order, prior to compliance, if at all possible. (G.O. 185, 1997, § 1)

Indianapolis-Marion County Revised Code § 181-306 Exception; emergency response team reimbursement.

Sec. 181-306. - Exception; emergency response team reimbursement. (a) The requirements of section 181-302 of the Code shall not apply to state or federal reimbursement moneys for emergency response teams, thereby allowing the appropriate officials to disburse such funds upon receipt, provided that within sixty (60) days after the date of team deployment, a fiscal report shall be presented to the city board of public safety and the public safety and criminal justice committee of the council. (b) With respect to federal funds other than those specified in subsection (a) of this section, the council, under IC 5-19-1-3, requires that as a condition of approval of the acceptance of any grant, whether from the state or federal government or from a private source, which anticipates or requires any city or county action, the amounts provided from such sources shall not be spent unless appropriations therefor are adopted by ordinance. (G.O. 185, 1997, § 1)

Indianapolis-Marion County Revised Code § 181-307 Exception; federal stimulus funds.

Sec. 181-307. - Exception; federal stimulus funds. (a) For purposes of this section, "federal stimulus funds" means funds made available to the city or county or any of its agencies from appropriations made by the "American Recovery and Reinvestment Act of 2009". (b) The requirements of section 181-302 shall not apply to funds provided to the city or county from federal stimulus funds for projects approved by the state or federal government provided the procedures in this section are followed. (c) Whenever the city submits projects for funding from federal stimulus funds, the city controller may submit a proposal for a special resolution approving one or more such projects for review by the council committee that would approve the budget of the agency submitting such projects for such funding. If the council committee approves such proposal, it shall be placed on the council agenda at its next meeting under "Special Orders - Priority Business." (d) With respect to any project approved by the council that is approved for funding by the state or federal government from federal stimulus funds, the city controller may, to the extent authorized by state or federal law or regulations, spend such funds in accordance with the application approved by the council without appropriation or further approval by the council. (G.O. 43, 2009, § 1)

Indianapolis-Marion County Revised Code § 181-308 Penalty.

Sec. 181-308. - Penalty. Any official of the city or county who pays, or causes the payment of, any money of the city or county or any grant money received by the city or county, without an appropriation having been approved for such expenditure in violation of this article, shall be subject to the penalties provided in section 103-3 of the Code and, in addition, such action may constitute grounds for removal or impeachment as provided by law. (G.O. 185, 1997, § 1; G.O. 43, 2009, § 1)

Source: Consolidated City of Indianapolis and Marion County, Revised Code (Municode Library, library.municode.com)URL: https://library.municode.com/in/indianapolis_-_marion_county/codes/code_of_ordinances?nodeId=TITIORAD_CH181FIPRRE_ARTIIIAPFetched: 10/27/2026