Inter-Com · Indiana Association of School Business Officials Inter-Com The Indiana Association of School Business Officials delivers programs and services to the membership for the

IASBO InterCom February 2019 - 1

Office of Executive DirectorOne N. Capitol, Suite 1215

Indianapolis, IN 46204(317) 639-3586 x106FAX (317) 639-4360

E-mail: [email protected]

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The Indiana Association of School Business Officials delivers programs and services to the membership for the purpose of advancing Indiana public education and the profession of school business management.

MissionStatement

Happy New Year my friends,You most likely have started to catch your

breath after the hectic schedule of the holidays. If you were anything like the folks at my house you may have also been fighting a cough and other not so fun things. Of the many things I was thankful for (besides access to top notch medical care) was spending quality time with family.

The most unique gift I received this year was a fishing pole from one of my sons. He apparently thinks I work too much and need a hobby. What this got me thinking about was a different kind of fishing…phishing. How many of us have had to deal with this threat recently? The bad thing about it in my mind is that we are now overly skeptical that bad guys are out to get us at every turn. My district this week was suffering a sustained and widespread cyber attack. Our IT group put out this message:

What is happening?It appears that we are undergoing another widespread email phishing

attack. Users are receiving messages from other district members with a vague Subject and Message with an attachment named “Proof of Pay-ment (1).html” or something similar.

Articles of Interest . . .President’s Message ................................. 1-2Indirect Cost Rates .......................................3School Budget Workshop ............................3New Platinum Sponsor ................................3From Denny’s Desk .................................. 4-5Professional Development Calendar ...........7IASBO New Members ............................. 8-9Kelly Kitchen ..............................................10

2019 Award Recipients ...............................13Additional Appropriation & Transfer Procedures ........................ 14-19Budgeting Fundamentals ..................... 20-21Building A Leadership Legacy ........... 14-15IASBO Sponsors ........................................ 22Business Associates................................ 24-26

• ICE MILLER• TRUSTINDIANA• BOYCE SYTEMS• AFLAC

Platinum Sponsors

President’s Message

Kevin Scott,IASBO President

continued on page 2

Emerald Sponsors

• PERFORMANCE SERVICES• AMERICAN FIDELITY • STIFEL

2 - IASBO InterCom February 2019

IASBO OFFICERS ANDBOARD OF DIRECTORS 2018-2019

President Kevin Scott, ElkhartPresident-Elect Scott Bowling, CrawfordsvilleVice President Carla Gambill, Linton StocktonTreasurer Stephanie Pittman, BremenRegional Directors Terms Ends June, 2019 Jim Evans, Wawasee Eric Rody, Lafayette Karen Scalf, Richmond Brian Tomamichel, Westfield Myra Fischvogt, Jennings County

Term Ends June, 2020 Rob James, Lake Central Brad Yates, Bluffton-Harrison Michelle Cronk, Kokomo Tanya Pearson, North Putnam Rick Allen, Southeast Dubois

Past President Ted Zembala, Hobart

Exhibitor Representatives Tim Thoman, Performances Services Mike Galliher, Boyce Forms/Komputrol

Member Services Administrator Ella Adamson

Professional Development Coordinator Cynthia Kattau

Executive Director Dennis Costerison, RSBO

Office of Executive DirectorOne North Capitol, Suite 1215Indianapolis, Indiana 46204

(317) 639-3586 FAX: (317) 639-4360E-mail: [email protected]

www.indiana-asbo.org

VisitIndiana ASBO

atwww.indiana-asbo.org

President’s Message . . . continued from page 1What should I do if I received this message?

Do not open the email or the attachment and simply delete the mes-sage. If you opened the email, but did NOT open the attachment then you are safe, please delete the message.

If you opened the attachment, we believe it to be a fake sign in page designed to steal your login information. If you attempted to sign in to view the document or filled in your information into any form please contact us as soon as possible.

This message put our staff even more on edge. Unfortunately, that same day we also released W2’s in the software we use for online pay stubs. We had an employee contact us and ask if she really had to enter her social security number in order to see her W2. When told she did, she said she would opt out of seeing her W2 online and wait for a paper copy to be mailed to her house. Oh my, what crazy times.

The other interesting phenomenon we are seeing is emails that look like they are from someone you know. The email will ask if you are in the office because he or she simply needs you to write a stipend check today. That shouldn’t be a problem right? Denny and I were sitting in a cyber security session in Austin Texas when this occurred just as the speaker was telling us that attendees in the room were what crooks refer to as “Whales”. Whales often have access to many systems within an organi-zation with limited restrictions and wide ranging authority. The confer-ence attendee list of “Whales” was out on a website that could be easily accessed. The next thing you know, Denny gets this look on his face and then shows me his phone. You guessed it. He received a phishing email that looked like it was from Tech Services wanting him to click a link to launch a “fix” to a software problem. Wow.

The take away from this session was that we should always have the password to our financial system be different than the password for any other software applications at work, thus preventing access to employee information even if you did have one of those moments of weakness and clicked on something you shouldn’t.

Closer to home, our IASBO Board and some IASBO Business Asso-ciates have been receiving emails much like described above that appear to be from me. It has happened a couple different times this school year. If you too experience this nuisance please accept my apology in advance.

While the number of cyber attacks seems to be accelerating, please consider slowing down, taking a moment, and perhaps do something re-laxing…like go fishing.

Take care and see you next time.


Indirect Cost Rates

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IASBO Gold Sponsor . . .

The Office of School Finance is accepting applica-tions for FY 2020 Indirect Cost Rates through March 31. Local Education Agencies, including school cor-porations and charter schools, that provided Form 9 financial data for FY 2018 are eligible to apply for FY 2020 indirect cost rates. New charter schools are eli-gible to apply, but will be subject to the median rate. Information on the application process, and required documents can be found in the Finance Community of the Learning Connection under Files and Bookmarks > Indirect Cost Rates.

Save the Date -

School Budget WorkshopThe Indiana Department of Education Office of

School Finance will sponsor a Budget Workshop on Wednesday, June 26. The workshop will be held at the Pike Performing Arts Center, 6701 Zionsville Road, Indianapolis. The program will begin at 9:00 a.m. (EDT) and contain numerous areas of interest to school corporation personnel. The workshop will include presentations on IDOE finance-related topics, data collection, and updates from the State Board of Accounts and the Indiana Employment and Education Relations Board. More information will follow at a later date.

NEW IASBO PLATINUM SPONSOR – AFLACIndiana ASBO is pleased to announce that Aflac is our newest Platinum Sponsor. IASBO appreciates their support of the membership and the profession.


from Denny’s DeskDennis Costerison, IASBO Executive Director

GENERAL ASSEMBLY ACTIVITIESThe second half of the 2019 Indiana General As-

sembly began on Monday, March 4. In the first half of the session, Indiana ASBO was watching 215 bills that impacted public education. After the first half of the session, that number has been reduced to 78 bills. It is anticipated that only about half of these will pass when the General Assembly ends in late April. The key bills that are still alive are as follows:

HB 1001, state budget. This is the only bill that has to be passed by the General Assembly. The significant components of HB 1001 are as follows:

• The school distribution formula will provide a 2.1% increase for FY20 and 2.2% for FY21. This increase is a combination of the following grants – foundation, complexity, special educa-tion, career and technical education, and honors. The two-year increase is $461 million for the formula.

• The foundation grant amount will be $5,442 for FY20 and $5,549 for FY21. Foundation increase will be 1.7% for the first year and 2.0% for the second year.

• The complexity index continues to be the amount used for FY19. The legislative staff-ers have been reviewing the current data for complexity and have concerns about the data. There are large swings in both directions in the data. They did not feel it was responsible to use that data until a further review could be made. That review will be done when the first half of the session has concluded. IASBO has been involved with the current review and will con-tinue to monitor this situation. So, the school formula run will change when the dat issue is resolved. I am sure that the updated complexity index will be a part of the Senate formula.

• The Special Education Preschool grant was increased from $2,750 to $2,875 in FY20 and $3,000 for FY21. This is the first increase in this grant since 1991. This is an IASBO recom-mendation.

• The Teacher Appreciation Grant of $30 million each year will continue for the next two years. IASBO supports this position.

• The Governor’s proposal to take $150 million from the surplus to fully fund the 1996 teacher retirement fund which would reduce the amount paid by school corporations from 7.5% to 5.5% for the new fund was added to HB 1001. This will generate a state-wide savings of $70 mil-lion each year. The language in the budget bill does not specify that these savings must go to teacher salaries. The 5.5% amount will contin-ue into the future. IASBO supports this provi-sion.

• The Secured Safety Grant was increased to $19 million per year from the current $14 million. This is an IASBO recommendation.

• The Non-English Speaking Program line item was increased from $14.8 million to $20 million each year of the biennium. The grant amount increased to $325 from the current $300. This is an IASBO recommendation.

• Regarding the age that a kindergarten student can be counted as a full ADM was changed in HB 1001. A kindergarten student who is not at least 5 years old by September 1 for FY20 and October 1 for FY21 may not be counted in a corporation’s ADM. This is an IASBO recom-mendation.

• The School Business Official Leadership Acad-emy appropriation continues for the next two years in HB 1001. This is an IASBO recom-mendation.

• Voucher funding is increased by $18 million in HB 1001. IASBO opposes any expansion of the voucher program.

• The charter schools grant was doubled from $500 to $1,000 per student that increases charter funding by $82 million over the biennium. IASBO opposes this increase.

continued on page 5


from Denny’s Deskcontinued from page 4

HB 1003, school corporation expenditure targets. This is the bill states that school corporations “shall make every reasonable effort” to transfer only 15% of their tuition support from the Education Fund to the Operation Fund. This is the House Republican bill to provide additional funding for teacher compensation. The bill does not mandate that any savings must go to teacher compensation. There are no penalties in the bill if a corporation does not meet the 15% guideline. IASBO suggested several amendments to the bill and all were accepted. IASBO will continue to monitor HB 1003.

SB 2, school bus safety. This is the bill that is in response to the tragic bus accident last fall. The bill makes several increases in the penalties if someone illegally passes a school bus, and requires that students must be picked up on the right side of the bus on a U.S. route or state route unless “no other safe alterna-tives are available”. IASBO supports SB 2.

SB 127, referendum for school safety levy. The new referendum procedure is for safety purposes only and if passed the new levy will be good for 10 years.

The referendum maximum levy is 10 cents per $100 of AV. If a referendum levy is 7.5 cents or less, the cor-poration can continue to receive secured school safety grants. IASBO supports SB 127.

HB 1021, education finance. The provisions in this bill were specially requested by IASBO. The bill will provide those corporations whose AV growth is greater than the AVGQ can have an increase greater than the AVGQ. The circuit breaker waiver will be extended until 2022 in HB 1021. Lastly, the capital assets plan will no longer require a listing of revenue for the plan.

Other bills that IASBO supports are as follows: • SB 266, mental health and safety issues• SB 623, property tax matters

(“big box” assessed valuation changes)• HB 1004, school safety• HB 1034, political subdivision controlled

projects IASBO will continue to provide timely information

on the actions of the General Assembly.


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Thank you, Indiana public school corporations, for helping us become the #1 Public Financing Bond Counsel in Indiana for 2013, as ranked by The Bond Buyer. It takes great clients to do great work.

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March, 2019 March 5-6 Budget Workshop – Days 1 & 2 (4-day series) (B112) Primo Banquet & Conference Center, 2615 National Ave., Indpls. 46227 March 8 IASBO Board of Directors Meeting Embassy Suites, Noblesville March 12 B110 Budgeting Fundamentals forSchoolBusinessOfficials Certification Course Primo Banquet & Conference Center, 2615 National Ave., Indpls. 46227 March 13-14 IASBO Leadership Academy Marriott North, Indianapolis March 30 – April 1 NSBA Annual Conference Philadelphia, PA April, 2019 April 3-4 IASBO Leadership Academy Marriott North, Indianapolis April 15-16 Treasurers Workshop Days 3 & 4 (B113) Primo Banquet & Conference Center, 2615 National Ave., Indpls. 46227 April 23 Extracurricular Accounting Seminar Primo Banquet & Conference Center, 2615 National Ave., Indpls. 46227 April 25 IAPSS Spring Seminar Primo Banquet & Conference Center, 2615 National Ave., Indpls. 46227 April 30 – May 1 Budget Workshop Days 3 & 4 (B112) Primo Banquet & Conference Center, 2615 National Ave., Indpls. 46227

2018-2019 Indiana ASBO Professional Development Calendar

May, 2019 May 8-10 IASBO Annual Meeting Fort Wayne Convention Center, 120 W Jefferson Blvd, Fort Wayne 46802May 8 Pre- Conference Certification Courses • A114 Accrual Accounting • ADM111 School Law & Administrative Rules – Basic • ADM118 Food & Nutrition Administration • HR114 Collective Bargaining Strategy & Law May 27 Memorial Day May 30-31 IASBO Board of Directors Leadership Conference/Board Meeting TBD June, 2019 June 4 Summer Institute – Certification Courses Primo Banquet & Conference Center, 2615 National Ave., Indpls. 46227 • ADM113 Public Works Law & Administration • ADM114 Construction Finance June 5 • ADM112 School Law & Administrative Rules - Advanced • HR120 Performance Evaluation June 7 ISBA School Law Seminar TBD June 12 ISBA / IAPSS / IASBO Joint Budget / Finance Seminar TBD


IASBO New Members Region 1TERESA ANDERSONDirector of Food ServicesPortage Township Schools

TAMMY BARNESAdministrative AssistantNew Durham Township, MSD of

JULIE BENNETTDirector of MaintenanceValparaiso CS

JOSEPH BLISSETT, SR.Director of Food ServiceGriffith Public Schools

FELICIA D. CRONINHR / PayrollSchool City of Whiting

MELISSA FARMERAP / Payroll ClerkPorter County Education Services

JILL ISLEYInternal ControlsValparaiso Community Schools

REGAN KEATINGHR ManagerDuneland Schools

ROBERT MCDERMOTTDirector of Student Services andSchool SafetyCrown Point CS

CANDACE PICKDeputy TreasurerRiver Forest CS

JAMEKA WILLIAMSCorporate TreasurerGary CS

Region 2JACLYN CONLEYBusiness ServicesNew Prairie USC

MICHELE DOLEZALDeputy TreasurerKnox CS

MICHELLE HAYWARDAccounts PayableWarsaw CS

KYLE SMITHBusiness SpecialistBaugo CS

JOE WINTERSDirector of FacilitiesPenn-Harris-Madison Schools

ROSE WORKMANCorporation TreasurerKnox CS

JENNIFER ZAUGGDeputy TreasurerWarsaw CS

Region 3ANTHONY CASSELSuperintendentHamilton CS

ANGIE DANGLERPayroll SpecialistDeKalb County Central USD

LUANN ERICKSONDirector of Human ResourcesSouthwest Allen County Schools

LEIGH ANN HELTSLEYAccounting SpecialistDeKalb County Central USD

TINA LEMONBusiness Specialist – PayrollWhitley County Schools

KIM NELSONBusiness Specialist/APWhitley County Schools

CHAD SMEKENSPrincipalAdams Central Schools

CLAIRE SMITHDeputy TreasurerHamilton CS

BRITTANY TAYLORBusiness ManagerHamilton CS

Region 4DR. ALICIA CLEVENGERDir. of Elementary EducationLafayette SC

AMBER MELLADYCertified Payroll SpecialistTippecanoe SC

CARRIE MEYERBenefits CoordinatorLafayette SC

Region 5KRISTEN BILKEYSuperintendentNorthwestern SC

PATRICK M. CULPSuperintendentTri-County Schools

BEN MANNPrincipalMadison-Grant United Schools

CANDACE MCDONALDTreasurerFrankton-Lapel CS

DR. CASEY SMITHERMANSuperintendentElwood CS

MELISSA SUMMERSTreasurerFrontier SC

Region 6AARON BLACKSuperintendentRandolph Eastern Schools

LINDSEY BURKCorporation Financial ManagerRandolph Eastern Schools

SHANNON CURRENTAssistant TreasurerJay SC

JANELLE DAVISHR GeneralistDelaware CS

TODD TERRILLSuperintendentRichmond CS

continued on page 9


IASBO New Members Region 7JESSICA BLAZIERExecutive SecretaryBloomfield School District

ASHLEY DOWNINGECA TreasurerGreencastle CS

ANGELA MODGLINDirector of FinanceGreencastle CS

CARLA PLESSINGERPersonnel/Benefits CoordinatorGreencastle CS

Region 8AMY BISHOPDeputy TreasurerGreenfield-Central Schools

ERIN COLEMANDirector of Child NutritionPerry Township, MSD of

KENT A. DAVISPrincipalSheridan CS

ZACH DENNISTeacherBrownsburg CS

MAEGAN DICKERSONControllerLawrence Township, MSD of

STEPHANIE FORDBenefit SpecialistZionsville CS

TINA GROSSCFO/Executive Director of FinanceFranklin CS

SKII FICKLINFisical AnalystIndiana DOE

JEANETTE HAMELDirector of FinanceCrossing National Private Schools

TIFFANY JOHNSONNSLP Assistant DirectorSoutheast Neighborhood School of Excellence

SUZANNE KENTHR GeneralistPerry Township, MSD of

LACEY MARTINHuman Resources AssistantFranklin Township Schools

CINDY NICOLEAR/Purchasing CoordinatorWestfield-Washington Schools

CALLIE NUEMANNAsst. Dir. of Child NutritionPerry Township, MSD of

LEAH POWERSAccounting SpecialistCarmel Clay Schools

SANDRA RAGSDALEAccounts PayableWashington Township, MSD of

TAMI RAGSDALEAccount Payable/PayrollWashington Township, MSD of

MARCY REESAccounts Payable/ReceivableShelbyville CS

NATALIE ROEHLINGHR GeneralistPerry Township, MSD of

DAVID R. SEKULAAssistant PrincipalMSD of Wayne Township

DEAN SHEPARDAsst. to Transportation DirectorPlainfield CS

JILL STATZRMANAccountantPerry Township Schools

KIM STEVENSPayrollPerry Township, MSD of

MARSHA WEBSTERPrincipalDanville CS

STAN WILKISONAssistant PrincipalMt. Vernon CS

SHELLI YORKHR SpecialistCenter Grove CS

Region 9TREVOR APPLESuperintendentSprings Valley CS

TERESA EDWARDSDeputy Treasurer/PayrollEast Gibson SC

GARY JOHNSONCustodial DirectorWarrick County Schools

ABBIE REDMONDir. of Primary Curriculum &Grants CoordinatorWarrick County Schools

Region 10SKYLER BAUMANNHR AssociateNew Albany-Floyd County Schools

DIANNE M. LACYCorporation TreasurerClarksville CS

KATIE MILLERGrant CoordinatorNew Albany-Floyd County Schools

WHITNEY MISSIHR Assistant / ReceptionistNew Albany-Floyd County Schools

DAWN SMITHPayroll Clerk/Deputy TreasurerSalem CS


Spotlight on Kelley Kitchen February 2019School Business Affairs

When Kelley Kitchen graduated from Hanover College with her business degree, she envisioned working at a Big Six accounting firm. Instead, her path led to the steel industry and then the Indiana Depart-

ment of Corrections, where she spent nearly 10 years as a regional finance director, simultaneously earning her MBA from Indiana Wesleyan University while raising two young children.

In 2008, she was offered an opportunity to sere as corporation treasurer in the smallest school district in northeast Indiana. Kitchen worked in the same build-ing where her young children attended school. A few years later she transferred to a rural district at the op-posite corner of the state, and then served a short stint in a larger urban district.

Kitchen describes her evolution into the role of school business official as morphing from “doing the books” to being responsible for so much more “About the only thing I did not d was drive a bus. But I cleaned them off, ran the lunchroom register, mowed the lawn, and washed dishes. I think it makes you a better leader because you understand how and why things happen.”

In 2017, she was invited to join Indiana’s Gos-hen Community Schools (GCS), a uniquely diverse district with a 54% Latino student population located adjacent to Amish country. She serves as the district’s executive director of finance.

Kitchen is proud that three of the four districts she has served have successfully passed referenda for expansions of programs and updated buildings for students, despite the challenges that come with requesting additional funding in very rural and very urban settings. “I have lived in districts where I have worked, so I have been one of the taxpayers. I would not want to vote for something if I did not feel they had been good stewards with the money I already gave them.”

When asked what advice Kitchen might have for colleagues new to the field, she does not hesitate: “Do not be afraid to ask questions or ask for help. Every-one has been in that position at one point or another. We are in an education environment, so let’s educate.”

Practicing what she preaches, Kitchen recently reached out to an ASBO International Pinnacle Award winner for input on the virtual onboarding modules they had developed. In addition, the 2012 recipient of the Emerging Leaders Scholarship says she has made use of ideas gleaned from the ASBO “groupthink” too many times to count. She considers the resource-sharing a reflection of the spirit of her colleagues across the nation. “I have never been part of a group of people so collaborative,” she says.




2019 IASBO AWARD RECIPIENTSThe members have voted for the 2019 award recipients for the Treasurer of the Year, School Business Official of the Year and School Support Professional of the Year. IASBO congratulates these members who will be honored at the IASBO Annual Meeting in May. The IASBO Awards Committee will meet on March 8 to determine the overall recipient for each category. This year’s recipients are as follows: Treasurer of the Year

Region 1 Jean Gogolak, Deputy Treasurer, HighlandRegion 2 Marla Steffen, Treasurer, FairfieldRegion 3 Christine Gamble, Region 8 ESCRegion 4 Amanda Brackett, CFO, TippecanoeRegion 5 Travis Hueston, Treasurer, Eastern HowardRegion 6 Stephanie Madison, Business Manager, CA Bearc Tyra Stover, Treasurer, Centerville-AbingtonRegion 7 Jeanine Gardner, Deputy Treasurer, Linton-StocktonRegion 8 Phyllis Ritenour, Accounting Manager, MSD Washington Twp.Region 9 Allison Pund, Business Manager, Southwest DuboisRegion 10 Myra Fischvogt, Deputy Treasurer, Jennings County

School Business Official of the YearRegion 1 Rob James, Director of Business Services, Lake CentralRegion 2 Kelley Kitchen, Executive Director of Finance, GoshenRegion 3 Barbara Fought, Treasurer, East NobleRegion 4 Carol Deardorff, CFO, Kankakee ValleyRegion 5 Michelle Cronk, Director of Business, KokomoRegion 6 Karen Scalf, CFO, RichmondRegion 7 Greg Linton, Superintendent, CloverdaleRegion 8 Jeff Mercer, Executive Director of Finance, FranklinRegion 9 Loren Evans, Director of Business & Technology, MSD Mt. VernonRegion 10 Chris Street, CBO, New Albany

School Support Professional of the YearRegion 1 Christine Martinez, Payroll Officer, HobartRegion 2 Shelly Clark, Administrative Assistant, John GlennRegion 3 Sue Springer, Deputy Treasurer, Northern WellsRegion 4 Steve Tobias, Director of Buildings & Grounds, TippecanoeRegion 5 Shelley Preston, Director of Human Resources, MarionRegion 6 Heather Carlton, Payroll Clerk, Rush CountyRegion 7 Tracy Vandergriff, Payroll Clerk/Personnel, SouthwestRegion 8 Stephanie Welling, Benefits Coordinator, PlainfieldRegion 9 John Stucker, Maintenance Director, Warrick CountyRegion 10 Brett Boezeman, Director of Operations, Bartholomew


STATE OF INDIANA

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INDIANA GOVERNMENT CENTER NORTH 100 NORTH SENATE AVENUE N1058(B)

INDIANAPOLIS, IN 46204 PHONE (317) 232-3777

FAX (317) 974-1629

DEPARTMENT OF LOCAL GOVERNMENT FINANCE

TO: All Taxing Units FROM: Fred Van Dorp, Director, Budget Division RE: Additional Appropriation and Transfer Procedures

(IC 6-1.1-18-5; IC 6-1.1-18-6) DATE: February 28, 2019 The Department of Local Government Finance (“Department”) issues this memorandum, which applies to the Additional Appropriation and Transfer Procedures as outlined in IC 6-1.1-18-5 and IC 6-1.1-18-6, and which supersedes all previous memoranda on the subject. This memo does not take the place of Indiana law. The Department and all local units of government are bound to due dates and responsibilities as outlined in law. In the event any part of this memorandum conflicts with Indiana law, Indiana law governs. The additional appropriation process is used to appropriate money in excess of the Department’s certified appropriations for a unit for the current budget year. Although the fiscal body of a unit must and the Department must act on all additional appropriations, approval by the Department is only required for (this is not a complete list, only a sample):

1. Funds that receive revenue from property taxes levied under IC 6-1.1 2. Motor Vehicle Highway (“MVH”) Fund (IC 8-14-1-1) 3. Local Road and Street (“LRS”) Fund (IC 8-14-2-4) 4. Library Improvement Reserve Fund (“LIRF”) (IC 36-12-3) 5. School Education Fund IC 20-40-2 6. Rainy Day Fund (IC 36-1-8-5.1)

For the purposes of additional appropriation requests, all other funds are classified as “reporting-only funds”. For reporting only funds, the Department must acknowledge the receipt of the additional appropriation request. All additional appropriations must be submitted to the Department in a timely manner. The deadline for additional appropriation submissions for the 2019 Budget is December 16, 2019. Email the documents to the [email protected]. If you have any questions, please email [email protected] or contact your Budget Field Representative. Contact information can be found at: www.in.gov/dlgf/2338.htm#BudgetFld.

continued on page 15


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The following steps represent an overview of the additional appropriation process including both the State Board of Accounts (“SBOA”) prerequisite submissions and the steps that a unit will need to perform to advertise, adopt, and submit an additional appropriation to the Department. ADDITIONAL APPROPRIATION PREREQUISITE 1: SBOA REPORTING Under IC 5-11-1-4, the Department may approve an additional appropriation requests for a political subdivision (“unit”) only if it has electronically filed with the State Board of Accounts (“SBOA”) the Annual Financial Report (“AFR”) and the Annual Personnel Report (“100R”) according to IC 5-11-1-4 and IC 5-11-13-1. The 100R must indicate whether the unit offers a health plan, a pension, and other benefits to full-time and part-time employees. According to IC 5-11-13-1.1, cities, towns, counties, and townships must implement an anti-nepotism policy and contracting policy and submit with the 100R a statement by the executive certifying that such policies have been implemented before the Department can certify a budget or an additional appropriation for the unit. The anti-nepotism and contracting policies are not submitted to the Department. These policies should be made available to SBOA during its examination. SBOA will notify the Department if a unit has not adopted an anti-nepotism or contracting policy. STEP 1: PUBLIC NOTICE The proper fiscal body of a unit must give public notice of their proposed additional appropriation. The notice shall state the time and place at which a public hearing will be held on the proposal. The notice should include each fund name and number, a categorical breakdown of the proposed additional appropriation for each fund, and the total of the proposed additional appropriation for each fund. The notice shall be published one time in two newspapers published in the unit’s jurisdiction. If only one newspaper is published in the jurisdiction, publication in that paper is sufficient. In accordance with IC 5-3-1-2(b), the publication must occur not less than ten calendar days before the public hearing on the proposal.

STEP 2: PUBLIC HEARING The proper fiscal body of the unit shall hold the public hearing on the proposal as advertised. At the public hearing, action shall be taken to approve, modify, or disapprove the proposed additional appropriation as advertised. If the unit’s fiscal body postpones action on the request until the following meeting, the additional appropriation does not have to be re-advertised provided the postponement of the request is stated publicly and included in the minutes of the correctly-advertised meeting, and all requirements of the Open Door Law are satisfied. The fiscal body shall not adopt appropriations exceeding the amount advertised. Any additional appropriations by a unit whose annual tax levy must be adopted by a city, town, or county fiscal body under IC 6-1.1-17-20 or by a legislative or fiscal body under IC 36-3-6-9, collectively referred to as binding units, must be adopted by the same fiscal or legislative body by ordinance before the Department may approve the additional appropriation. Libraries whose additional appropriations would increase their budgets by a percentage greater than the assessed value growth quotient for the current year must have their additional

STATE OF INDIANA

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FAX (317) 974-1629








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appropriations approved by the city, town, or county fiscal body described in IC 6-1.1-17-20.3(c). STEP 3: SUBMISSION TO DEPARTMENT After the public hearing, the proper fiscal officer of the unit must complete and submit a Certified Copy of Additional Appropriations Form (SF 55819, available at https://forms.in.gov/Download.aspx?id=12270) to the Department using the most recently revised version. The requested amount of additional appropriation shown on the Certified Copy must not exceed the amount advertised or adopted by the fiscal body. Additional appropriation requests may be emailed, faxed, or mailed to the Department.

Email Address: [email protected] Fax Number: (317) 974-1629 Mailing Address: Department of Local Government Finance

Attention: Budget Division - Additional Appropriations 100 North Senate Avenue - IGCN Room N1058 Indianapolis, IN 46204

During the review, the Department will validate the miscellaneous revenue amount reported on Line 5 of the Certified Copy using Line 8B of the Fund Report from the Current Year’s 1782 Notice. If the amount on Line 5 of the submission exceeds that amount, a revised Form 2 (Estimate of Miscellaneous Revenue) must be submitted that shows the line item increase. The revised Form 2 must show the new total amount of Miscellaneous Revenues in Column B including any additional amounts available to be appropriated. If a revised Form 2 is not submitted, the unit’s request will be processed using the miscellaneous revenue amount on Line 8B. The Form 2 – Misc. Revenue can be found with the 1782 Notice reports. The Department will also validate the circuit breaker amount reported on Line 8 of the Certified Copy using the Department’s actual circuit breaker calculated amounted posted on the Department’s website (http://in.gov/dlgf/8225.htm). If a unit does not populate this line on its request, the Department will populate the line during the review so as not to approve an additional appropriation for which the unit will not have adequate funding. When a school corporation requests an additional appropriation for the Operations fund, a brief explanation of the purpose of the request and the accounts affected will facilitate the processing of the request. In some cases, an amendment to the Capital Project or Bus Replacement plans may be required. Units should consult the appropriate memoranda and statutes for more information. STEP 4: DEPARTMENT REVIEW & RESPONSE When the Department receives a Certified Copy for a proposed additional appropriation that requires its approval, the Department will determine whether sufficient funds are available during the calendar year for the proposal and whether the proper procedures have been followed. The Department will limit the amount of the additional appropriation to the amount of funds available or to be made available and that have not been previously appropriated.

STATE OF INDIANA

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FAX (317) 974-1629








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For all requests the Department will provide a written determination within 15 days of receipt of the proposal. If a form has been returned for correction, the 15 days will begin when a complete and corrected form is re-submitted. A unit may request reconsideration of the Department’s denial or modification of a proposal by filing a written request with the Department within 15 days of receipt of the determination. A request for reconsideration must state with reasonable specificity the reason for the request for reconsideration. The Department must act upon a request for reconsideration within 15 days of receipt. The final section of the memo contains frequently asked questions for additional appropriations related to specific units, funds, and/or transfer procedures. TRANSFER OF APPROPRIATIONS BETWEEN MAJOR CLASSIFICATIONS IC 6-1.1-18-6 does not apply to units with departmentalized budgets seeking to transfer appropriations from one department to another. Those units should follow the additional appropriation procedures and appropriation reduction procedures for such transfers. The proper fiscal body of a political subdivision may transfer appropriations from one major budget classification to another within the same fund and department or office if:

1. They determine that the transfer is necessary; 2. The transfer does not require the expenditure of more money than the total amount set out

in the budget for that fund as finally determined under IC 6-1.1; and 3. The transfer is made at a regular public meeting and by proper ordinance or resolution.

A transfer may be made under IC 6-1.1-18-6 without notice and without the approval of the Department. For those units that are not departmentalized, it is not necessary to file documentation with the Department on transfers from one major budget classification to another. RAINY DAY FUND The Rainy Day Fund is subject to the same appropriation process as other funds that receive property or income tax money. Under IC 36-1-8-5.1, a county, city, or town may at any time, by ordinance or resolution, transfer to its General Fund or any other appropriated funds money that has been deposited in its Rainy Day Fund. Transfers to or from the Rainy Day Fund must be reported to the Department. Units must submit to the Department the resolution/ordinance from the fiscal body approving the transfer. The resolution/ordinance must include the name of each fund and the amount being transferred out of each fund to the Rainy Day Fund. The Department may not reduce the actual or maximum permissible levy of a unit as a result of a balance in the Rainy Day Fund of the unit. A taxing unit can transfer unused and unencumbered funds from its General Fund or other property tax levy funds (excluding debt service and other dedicated funds) to the Rainy Day Fund. In addition, other unobligated cash balances from any fiscal year (excluding debt service and other dedicated funds) may also be transferred to the Rainy Day Fund pursuant to an ordinance or resolution that authorizes and identifies the amount, which cannot exceed 10% of the taxing unit’s total annual budget for that fiscal year.

STATE OF INDIANA

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FAX (317) 974-1629








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SBOA has advised that transfers to the Rainy Day Fund are prohibited from funds receiving dedicated revenues for specific projects or purposes, such as MVH and LRS. Moreover, a balance in a cumulative fund may be transferred to the Rainy Day Fund only if the purpose of the cumulative fund has been fulfilled. In an audit, SBOA would expect the unit to be able to show that the cumulative fund’s purpose has been fulfilled. A unit’s transfer of funds from a cumulative fund to its Rainy Day Fund would indicate to the Department that the property tax rate for that cumulative fund was no longer needed. Before making an appropriation from the Rainy Day Fund, the fiscal body shall make a finding that the proposed use of the Rainy Day Fund is consistent with the expressed intent of the fund.

APPROPRIATION REDUCTIONS Appropriation reductions in the current year have the effect of increasing fund balances available in the ensuing year by official reducing the appropriation in the current year. Reductions may be handled in two ways.

Option 1: Reductions may be handled in the same manner as additional appropriations as outlined herein. The unit will go through the steps listed above, but populate Line D of the Certified Copy. The Certified Copy would still be submitted to the Department as outlined in Step 3.

Option 2: Reductions may also be handled via ordinance or resolution by the appropriate fiscal body. If a unit’s fiscal body approves a reduction ordinance or resolution, the ordinance or resolution must be submitted to the Department via upload the into the Budget application in Gateway.

GRANT PROCEEDS Grant monies must be expended in accordance with the grant and may require the unit to submit an additional appropriation request. If grant monies are receipted into a previously-established fund requiring appropriation approval by the Department, the unit must follow the additional appropriation procedures for that fund as outlined herein. If the grant monies are provided by the state or federal government as a reimbursement of an expense made by the unit and receipt/disbursement activity for the grant is reflected in a separate fund, the political subdivision may appropriate the monies without using the additional appropriation procedures or report to the Department in order to make expenditures (IC 6-1.1-18-7.5). LOAN AND BOND PROCEEDS Bond and loan monies must be expended in accordance with the bond budget and purpose, but may require the unit to submit an additional appropriation request. If the proceeds from a loan or bond are receipted into a previously-established fund requiring appropriation approval by the Department, the unit must follow the additional appropriation procedures for that fund as outlined herein.

STATE OF INDIANA

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For the purposes of additional appropriation requests, loan and bond proceeds would be considered reporting only funds and will be acknowledged, but not approved by the Department.

In compliance with IC 5-1-18-7 and IC 5-1-18-8, may not certify an appropriation or property tax levy associated with a debt (including a lease) if a debt issuance report has not been submitted to the Department via the Debt Management application in Gateway. The Department will not review an additional appropriation for a debt unless this report has been submitted. The Department reminds local officials that units are required under IC 5-1-18-6 to report new debt as it is incurred. Units must complete a report in Gateway Debt Management no later than one month after the date on which the bonds are issued, the loan is closed, or the lease is executed.

STATE OF INDIANA

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FAX (317) 974-1629






2019 IASBO Annual MeetingMay 8-10 • Fort Wayne

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IASBO Certification Program

Budgeting Fundamentals for School Business Officials (B110) March 12, 2019

Primo Banquet & Conference Center, 2615 National Avenue, Indianapolis, IN

This course will focus on basic budget principles, terminology, and practices needed by a school business official to create and manage a budget. (Required – CBO, ACBO, BOS / Elective – FD, HR)

AGENDA

8:30 a.m. Registration

9:00 a.m. Basic Terms & Definitions Presenter: Chad Blacklock, Vice President, Stifel

• Appropriation, Appropriation Balance • Encumbrance, Unencumbered Balance • Cash Balance vs. Operating Balance

10:00 a.m. Budgeting Basics Presenter: Jud Wolfe, Assistant Superintendent, Plainfield Community Schools

• Fund Accounting • Revenue & Expenditures (Chart of Accounts) • Budget Development & Approval Process

10:45 a.m. Break 11:00 a.m. Revenue Presenter: Barry Gardner, Chief Financial Officer, Brownsburg Community Schools

• Tuition Support/Basic Grant • Special Taxes & Other Revenue • Property Tax Rate, Levy, AV (Certified vs. Abstract)

11:45 a.m. Lunch 12:30 p.m. Budget Building Critical Issues Presenter: Jud Wolfe, Assistant Superintendent, Plainfield Community Schools

• By Fund • Board Summary



1:30 p.m. Budgeting Philosophy Presenter: Chad Blacklock, Vice President, Stifel 2:00 p.m. Break 2:15 p.m. Managing Your Budget Presenters: Barry Gardner, Chief Financial Officer, Brownsburg Community Schools Jud Wolfe, Assistant Superintendent, Plainfield Community Schools

• Certified Budget vs. Actual Budget • Best Practices • Cash Flow, Got One? • Relationship of Education & Operations Funds

3:15 p.m. Referenda 101 Presenters: Chad Blacklock, Vice President, Stifel Barry Gardner, Chief Financial Officer, Brownsburg Community Schools

• Capital • Operating • Potential Strategies

4:00 p.m. Adjourn

IASBO Certification Program

Budgeting Fundamentals for School Business Officials (B110) March 12, 2019

Primo Banquet & Conference Center, 2615 National Avenue, Indianapolis, IN

This course will focus on basic budget principles, terminology, and practices needed by a school business official to create and manage a budget. (Required – CBO, ACBO, BOS / Elective – FD, HR)

AGENDA

8:30 a.m. Registration

9:00 a.m. Basic Terms & Definitions Presenter: Chad Blacklock, Vice President, Stifel

• Appropriation, Appropriation Balance • Encumbrance, Unencumbered Balance • Cash Balance vs. Operating Balance

10:00 a.m. Budgeting Basics Presenter: Jud Wolfe, Assistant Superintendent, Plainfield Community Schools

• Fund Accounting • Revenue & Expenditures (Chart of Accounts) • Budget Development & Approval Process

10:45 a.m. Break 11:00 a.m. Revenue Presenter: Barry Gardner, Chief Financial Officer, Brownsburg Community Schools

• Tuition Support/Basic Grant • Special Taxes & Other Revenue • Property Tax Rate, Levy, AV (Certified vs. Abstract)

11:45 a.m. Lunch 12:30 p.m. Budget Building Critical Issues Presenter: Jud Wolfe, Assistant Superintendent, Plainfield Community Schools

• By Fund • Board Summary

continued from page 20


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IASBO Business Associate MembersAAdministrator Assistance Steve Witte2nauer [email protected] PO Box 87 116 West 7th Brookston IN 47923 www.administratorassistance.com (765) 418-5727 We help school corporations solve problems.

Alliance Environmental Group, Inc. Sandy Shadley [email protected] 5153 Commerce Square Drive, Suite E Indianapolis IN 46237 www.aegindy.com (317) 865-3400 Environmental Consulting: Indoor Air Qual-ity, Asbestos, Lead, PCB’s, Mercury, Radon, Underground Storage Tanks, Vapor Intrusion, Chemicals, Phase I & II Environmental Site Assessments, Remediation

AssuredPartners of Indiana Rob Stiehl [email protected] 10401 N. Meridian Street, Ste.300 Indianapolis IN 46290 www.assuredptrin.com (317) 595-7363 Risk Management and Employee Benefit Consulting Service Provider with Specialization in Public Schools

Astra Insurance David Paul [email protected] 10401 North Meridian Street Indianapolis IN 46290 www.astrainsurancegroup.com (317) 817-5189 Astra Insurance is the leader in providing complete property & casualty insurance and risk management solutions for Indiana schools.

AXA Equitable Eleonora Anastasia Sciopu eleonora.anastasia@axa-advisors. com 9465 Counselors Row, Suite 120 Indianapolis IN 46240 www.axa-equitable.com (317) 558-3632 Educating educators on financial matters: Retirement, 403(b), 457(b), 401(a), ROTH, investments, pension, life insurance, organizing personal finances, estate planning.

BBAY Advisors LLC Michael Bock [email protected] 330 Intertech Pkwy, Suite 251 Angola IN 46703 bayadvisors.org (260) 243-1259 Advisors to k-12, public, private and charter schools with support available to any area of the operation.

BELFOR Property Restoration Shelby Sawchuk-Buchler [email protected] 6205 Morenci Trail Indianapolis IN 46068 www.belfor.com/en/us (317) 297-3443 Education+Universities and Colleges+Public and Pri-vate Schools+Insurance Pools and Consortiums+Risk Management+Campus Security+Physical Plant Managers+Residence Life Managers+Libraries and Records+Janitorial Services. When disasters strike schools, colleges and universities, administrators are faced with multiple pressures: student safety and security, tight deadlines, budget restraints, and maintaining academic results. BEL-FOR has managed recovery projects at educational facilities all over the world. We understand the unique challenges that educational facilities deal with during the recovery process, and more importantly, we understand the consequences and impact on learning.

Benefits 7 Inc. James Franklin [email protected] 780 Old Wheatland Rd Vincennes IN 47591 (812) 882-9100

Bookkeeping Plus, Inc. Beth Marsh [email protected] 232 E. McClarnon Drive Greenfield IN 46140 www.BookPlusInc.com (317) 462-2049 Accounting

CCORE Construction Indiana Melissa Bennett [email protected] Lincoln Highway, Suite 120W Schererville IN 46375 www.coreconstruction.com (219) 713-7358 Utilizing comprehensive construction knowledge and industry expertise, CORE provides exceptional building services to K-12 Schools.

EEco Industrial Energy Solutions, LLC Kelli Bastin [email protected] 127 E. Michigan St., Ste. 110 Indianapolis IN 46204 www.ecoindustrial.us (317) 498-6821 Facilities management relating to operational efficiencies, utility spend and updating lighting, HVAC, building controls and automation.

EcolabJustin [email protected] Ivy Pointe Blvd., Ste. 200Cincinnati, OH 45245

Electronic Systems Group Marty Cotterman [email protected] 680 North 36th Street Lafayette IN 47905 www.esgindiana.com (765) 449-0694 Fire Alarm Systems & Inspections/Secu-rity Systems/Door Access Controls/Video Systems/Temperature Controls/System Monitoring

Elevatus Architecture Cory Dietz [email protected] 111 E. Wayne St., Suite 555 Fort Wayne IN 46802 www.elevatusarchitecture.com (260) 424-9080 Passionate educational designers enhanc-ing the needs of faculty and students today and into the future.

EMCOR Construction Services Tim Pitts [email protected] 7525 DiSalle Blvd Fort Wayne IN 46825 www.emcorcs.com (317) 714-0432 Providing turnkey resolutions to help make your schools more productive, more comfortable, and much more efficient.

Envelop Group Tim Garver [email protected] 905 N Capitol Ave, Suite 200 Indianapolis IN 46204 www.envelopgroup.com (317) 991-0686 We provide Fire Alarm Systems and Service that meet National Fire Protection Association (NFPA) codes and standards. Our engineers assess each facility’s unique design, whether new construction or existing structures, and provide recom-mendations that will ensure Fire Marshal approval. Every building has the proper installations to protect all occupants and physical assets within. Our Security Systems are state-of-the-art and tamper-proof providing outstanding asset protection for your enterprise. We offer a variety of options from keycard access points to sound-enabled, 360-degree, cameras and much more. Real-time reports keep you informed with surveillance through any password protected, internet-connected de-vice. Inspection, Testing and Maintenance. We offer 24/7 monitoring services to protect your facility assets and the people inside. We prepare for emergency situations by having pre-set action plans for every possible circumstance and have open communication with the authorities during a crisis situation. Our services adhere to the strictest monitor-ing regulations and offer a broad range of options to meet your building and budgetary needs.

FFanning/Howey Associates, Inc. William Payne [email protected] 9025 N. River Road, Suite 200 Indianapolis IN 46240 www.fhai.com (317) 848-0966 Architects/Engineers widely credited with setting new standards in flexible and innovative school design.

Fifth Third Bank, Indiana Paul Burch [email protected] 251 North Illinois Street, Suite 1200 Indianapolis IN 46204 www.53.com (317) 383-2668 Providing municipal services for school corporations, including municipal leasing, investment management and depository services. Fifth Third Securities Inc. Jay Ryals [email protected] 251 North Illinois Street, Suite 1200 Indianapolis IN 46204 www.53.com (317) 383-2086 Bond underwriting and financial services, bond refinancing, tax exempt leases, bond reinvestments, energy loans, TANS.

Financial Solutions Group, Inc. Gregory Guerrettaz [email protected] 2680 E Main St., Suite 223 Plainfield IN 46168 www.fsgcorp.com (317) 837-4933 FSG provides financial and advisory services for Bond Issues (G.O. & Lease Rental), Equipment Leases, Cash Flow Analyses, Budgets, Bond Ratings, and three year Spending and Revenue Plans to schools across Indiana. (30 Years)

Fink Forms, Inc. Becky Chase [email protected] 429 E. Dupont Road #94 Fort Wayne IN 46825 www.finkforms.com (260) 489-7149 Budget forms for schools that are Gateway compatible.

First Internet Bank Tim Dusing [email protected] 11200 USA Parkway Fishers IN 46037 www.firstib.com (317) 806-1947 We offer a variety of lending & depository solutions for taxable & tax-exempt financing needs.


IASBO Business Associate MembersGGarland Company Austin Papenbrock [email protected] 1213 Bluff Pointe Way Fort Wayne IN 46845 (260) 409-7200 Leading US manufacturer of high-per-formance roofing and building envelope solutions.

Gibraltar Design, Inc. James Thompson [email protected] 9102 N. Meridian Street, Suite 300 Indianapolis IN 46260 www.gibraltardesign.com (317) 580-5777 Full service Architectural/Engineering Firm with focus on K-12 and Higher Ed facilities.

GMB Architecture + Engineering Stephanie Wilbur [email protected] 310 North Alabama Street, Suite 230 Indianapolis IN 46204 www.gmb.com (317) 641-0674 GMB Architecture + Engineering is a full service architecture and engineering firm specializing in K-12 educational design. Gordian Eric Wassenaar [email protected] 30 Patewood Drive, Suite 350 Greenville SC 29615 www.Gordian.com (312) 857-8149 Construction and facilities cost data, software and services

HHilliard Lyons Randy Ruhl [email protected] 10 West Market Street, Suite 2450 Indianapolis IN 46204 www.hilliardlyons.com (317) 991-9137 Regional investment banking firm special-izing in origination, pricing and distribution of tax exempt bonds to Indiana School Corporations.

Hillyard Indiana Darin Miller [email protected] 14317 West Painter Drive Daleville IN 47334 www.hillyard.com (800) 296-4213 Family-owned national manufacturer of cleaning chemicals and developer of an industry-leading cleaning cost analysis program.

Honeywell Building Solutions Robert [email protected] 9355 Delegates Row Indianapolis IN 46240 www.buildingsolutions.honeywell.com/en-US/Pages/default.aspx (317) 767-1786

Horizon Bank Dave Voris [email protected] 302 N Alabama Street Indianapolis IN 46204 www.horizonbank.com (317) 608-2085 Deposits, Investments, Municipal Financ-ing, and Treasury Management

HPS Lisa Hedgecock [email protected] 3275 N. M-37 Hwy, PO BOX 247 Middleville MI 49333 www.hpsnet.com (269) 795-3308 HPS is group purchasing organization that serves the needs of more than 4,000 members in 22 states. Member-owned and operated since 1949, our core membership base is made up of organizations that have a direct impact on the communities they serve, from schools to hospitals to senior living facilities and more. For essentially everything you would need to run your organization, we put vast purchasing power in your hands without losing focus on your individual needs.

IICMA-RCKevin [email protected] 3rd Avenue, NECarmel, IN 46032

Indiana Testing, Inc.Norb [email protected] South Girls School RoadIndianapolis, IN 46231

IPEP Patrick Downey [email protected] 302 South Reed Road P. O. Box 1247 Kokomo IN 46903 www.ipep.com/ (800) 382-8837

JJohnson Controls, Inc. Jennifer Payne [email protected] 1255 N Senate Avenue Indianapolis IN 46202 (317) 746-0915

Johnson Melloh Solutions Craig Martin [email protected] 5925 Stockberger Place Indianapolis IN 46241 www.johnsonmellohsolutions.com/ (317) 536-6106 Renewable, sustainable, and reliable alter-native energy projects for schools.

KKovert Hawkins Architects, Inc. Christy Miley [email protected] 630 Walnut Street Jeffersonville IN 47130 www.koverthawkins.com (812) 282-9554 Educational Facilities Planning, Feasibil-ity Studies, Architectural and Interior Design... with Personalized Service.

LLancer & Beebe Architecture Terry Lancer [email protected] 719 East New York Indianapolis IN 46202 www.lancerbeebe.com (317) 797-6595 Architecture, Planning, Interior Design

Legat Architects Robin Randall [email protected] 651 West Washington Blvd Chicago IL 60605 www.legat.com (630) 913-0283 Architecture and Interior Design

LWG CPAs & Advisors Jennifer Hudson [email protected] 1776 North Meridian Street, Suite 500 Indianapolis IN 46202 www.lwgcpa.com (317) 634-4747 LWG provides comprehensive budgeting, capital planning, debt management and post compliance services to Indiana schools.

MMacAllister Transportation Ryan Campbell [email protected] 8800 Brookville Rd. Indianapolis IN 46239 www.macallistertransportation.com (317) 448-6991 Blue Bird School Bus parts, sales and service.

Matrix Integration Sara Gerber [email protected] 417 Main Street Jasper IN 47546 www.matrixintegration.com (812) 481-5154 We are expert technology advisors. For more than 35 years we have helped clients design, implement and utilize technology to achieve success. Our expertise includes: professional services, data center, network-ing, computing, collaboration and security.

Maverick Energy Consulting, Inc. Russ Paluch [email protected] 4228 Chaparral Drive Naperville IL 60564 www.maverickec.com (815) 498-3855 Energy procurement and price risk management specialists. Whether you are an experienced energy buyer or a novice, Maverick Energy Consulting will save you time and money. We sit on your side of the table. We do the shopping for you. We use our experience to negotiate the BEST supplier terms, protect your business and maximize your savings.

Milliken Carpet Joe Salerno [email protected] 13945 Brisbane Drive Fisher IN 46038 www.milliken.com (317) 695-6675 Milliken offers cushioned back carpet tiles that are anti-microbial tec, provide better acoustics, ergonomics and adhesive free installation. The product is also a great solution for high moisture concrete installations.

MJ Insurance, Inc. Frank Crossland [email protected] PO Box 3430 Carmel IN 46082 www.mjinsurance.com (317) 805-7500 Employee Benefit Strategic Advisory Services, Property & Casualty Insurance and Risk Management

Moisture Management Jason Bush [email protected] 9855 Crosspoint Blvd., Suite 100Indianapolis IN 46256 www.moisturemanagementllc.com (317) 577-0910 Founded in 2004, Moisture Management is a collaboration of industry professionals with more than 200 years of roofing and waterproofing experience. We are dedi-cated to providing high-quality, innovative roofing and waterproofing consulting solu-tions at reasonable costs. We offer roofing and waterproofing design services, facility roof audits, asset management programs, and capital project oversight.

MySchoolBucks- Heartland School Solutions Mary Ryan [email protected] 765 Jefferson Road Rochester NY 14623 www.heartlandschoolsolutions.com (800) 724-9853 Heartland School Solutions is the leading provider of secure online and on-campus payment solutions.


IASBO Business Associate MembersNNFP Property & Casualty Services Tim McCormick [email protected] 302 E Market Street Crawfordsville IN 47933 www.nfp.com (765) 362-3795 Comprehensive insurance and risk management services for school corporations.

OO.W. Krohn & Associates Jarrod Hall [email protected] 231 East Main Street Westfield IN 46074 www.owkcpa.com (317) 867-5888 Bond Issues, Financial Feasibility, Management Consulting, Financial Reporting, Financial Planning

PPatcraft Commercial Flooring Scott Martin [email protected] 3166 E. 150 S. Franklin IN 46131 www.patcraft.com (317) 432-0003 Floorcovering

Piper Jaffray & Co David Wimmer [email protected] 450 East 96th Street, Suite 500 Indianapolis IN 46240 www.piperjaffray.com (317) 581-6305 Not every firm can help underwrite and distribute bonds that lead to successful transactions. Piper Jaffray can. We use our experience, resources and trading capabilities to bring full-service support to our K-12 education clients.

Primary Engineering, Inc. Mike Lubbehusen [email protected] 2828 Lake Ave Fort Wayne IN 46805 www.primary-eng.com (260) 657-0500 Consulting engineering services for HVAC, lighting, power and communication systems. Infrared thermal imaging and wireless network modeling.

RRE Sutton & Associates Richard Sutton [email protected] 11595 N Meridian St, Suite 250 Carmel IN 46032 www.resutton.com (317) 574-5002 Employee benefit consultants, specializing in public entities.

Regional Data Services, Inc. Jenna Vasaitis [email protected] 1260 Arrowhead Ct. Crown Point IN 46307 www.regionaldata.com (219) 661-3200 Indiana based software provider special-izing in administative and web based software for over 25 years.

Regions Bank Bill Harris [email protected] One Indiana Square, Suite 905 Indianapolis IN 46204 www.regions.com (317) 221-6115 Regions is a full service financial institution offering solutions designed specifically for governments.

SServiceMaster DSI Lance Davis [email protected] 1936 S Lynhurst Drive, Suite L Indianapolis IN 46241 www.servicemasterdsi.com (224) 531-4937 ServiceMaster DSI - Disaster Restoration & Large Loss Recovery Partner. Commercial and Residential Water Damage Restora-tion, Fire Restoration, Mold Removal and Construction services across the United States.When disaster strikes, ServiceMaster DSI will be there to help. As the largest operator of ServiceMaster Restore and Ser-viceMaster Recovery Management (SRM) businesses in the world, ServiceMaster DSI has the experience and resources to help homeowners and business owners recover after a loss. From a kitchen fire to a flash flood, ServiceMaster DSI is your recovery expert. Our services include: Residential and Commercial Disaster Restoration; Fire Restoration; Soot, Smoke, and Odor Removal; Water Damage Restoration; Mold Remediation; Trauma and Biohazard Cleanup; Vandalism Cleanup; Construction Services; Pack Out and Storage; Board Up and Tarping; Contents Restoration; Project Management; And other items not listed.

Shook Construction Charles Peabody [email protected] 7330 E. 90th St. Indianapolis IN 46256 www.shookconstruction.com/ (317) 849-6066

Siemens Natalie O’Hara [email protected] 6200 Technology Center Drive Indianapolis IN 46278 (317) 373-8025

Skillman Corporation, The Bart York [email protected] 3834 S. Emerson Avenue Indianapolis IN 46203 www.skillman.com (317) 783-6151 Project Administration & Construction Management

Stair Associates, Inc. Randy Stair [email protected] 9641 Commerce Dr Carmel IN 46032 www.stairnet.biz(317) 228-1900 Architectural and MEP design for schools, with a focus on energy efficient systems including geothermal.

Statewide Credit Association, Inc. Keith Ward [email protected] 8085 Knue Road Indianapolis IN 46168 www.statewidecredit.net (317) 698-0824 Local agency that specializes in billing, and collections of accounts receivables for schools. (text books, food services, technology fees, etc)

Steele Benefit Services Steve Sonntag [email protected] 9020 Crawfordsville Road Indianapolis IN 46234 www.steelebenefits.com (317) 286-6121 Benefits management technology including ACA reporting, benefit enrollment and communication support and benefit administration software.

TTandus Centiva Jen Maynard [email protected] 2527 Shannon Ln Kokomo IN 46901 www.tandus-centiva.com (765) 480-3266 State of Indiana Flooring QPA Holder for Carpet and Luxury Vinyl Tile materials and installation. We are the Manufacture and assist with Project/Design Consultation as well.

TRANE Brian Pickering [email protected] 5355 North Post Road Indianapolis IN 46216 (317) 255-8777 Creating and sustaining safe, comfortable, and efficient environments.

TWPeterson Law Office Thomas Peterson [email protected] 10054 Fox Trace Zionsville IN 46077 www.twpetersonlaw.com (317) 691-6524 Bond Counsel serving Indiana Schools since 1986

Documents

Inter-Com · Indiana Association of School Business Officials Inter-Com The Indiana Association of School Business Officials delivers programs and services to the membership for the