News & Press: IASBO News

DLGF INFORMATION

Friday, May 22, 2020  

DLGF INFORMATION REGARDING BUS REPLACEMENT PLAN AND CAPITAL PROJECTS PLAN

Bus Replacement Plan and Capital Projects Plan


Effective January 1, 2020, a school corporation shall submit their proposed capital projects expenditure plan or amended plan to the Gateway at least ten (10) days before the hearing on the adoption of the resolution. The Department Of Local Government Finance ("Department") shall make the proposed plan available to taxpayers through Gateway. If an amendment to a capital projects expenditure plan is being proposed, the governing body must declare the nature of and the need for the amendment in the resolution to adopt the amendment to the plan.

Steps for completing the new submission can be found on theDepartment's website.

Pursuant to IC 20-40-18, the Department releases this memorandum and templates for the capital projects plan and bus replacement plan.

Capital Project Plan

If a school corporation wants to use money in the operations fund for expenditures related to capital asset acquisition or expenditures that are capital in nature, the governing body must adopt a resolution approving the plan or amended plan. Then, as per IC 20-40-18-6(d), if a governing body adopts the resolution specified in subsection (c), the school corporation must then submit the resolution to the Department. The school corporation must also submit the plan or amended plan in Gateway not later than thirty (30) days after adoption of the resolution.

All plans must conform to the following stipulations:

  • Apply to at least the three (3) years immediately following the year that the plan is adopted.
  • Estimate for each year to which the plan applies the nature and amount of proposed capital expenditures from the fund.

Plans must contain a listing of all proposed expenditures that exceed $10,000 and are for:

  • Capital assets; or
  • Projects that are considered capital in nature a listed in IC 20-40-18-7 including technology related projects.

The school corporation shall post the proposed plan or proposed amended plan on the school corporation's website before the hearing. The school corporation must also submit the proposed plan or proposed amended plan in Gateway at least ten (10) days before the hearing on the adoption of the resolution. Other than school corporations that operate on a fiscal calendar pursuant to IC 6-1.1-17-5.6, the governing body must hold a hearing on the adoption of the resolution after January 1 and not later than November 1 of the immediately preceding year. The governing body may hold the hearing and include the notice as part of a regular governing body meeting or part of the same hearing and notice for a bus replacement plan.

Bus Replacement Plan

IC 20-40-18-9 confirms that the operations fund is the exclusive fund to be used to pay for the replacement of school buses, either through a purchase agreement or under a lease agreement. Before a school corporation may use money in the operations fund for replacing school buses, a resolution approving the school bus replacement plan or amended plan must be submitted to the Department. The resolution and plan must be in the format prescribed by the Department.

All plans must apply to at least the five (5) budget years immediately following the year the plan is adopted and include at least the following:

  • An estimate for each year to which it applies of the nature and amount of proposed expenditures from the fund.
  • If the school corporation is seeking to acquire or contract for transportation services for additional school buses or school buses with a larger seating capacity as compared with the number and type of school buses from the prior school year, provide evidence of a demand for increased transportation services within the school corporation. This does not apply to a contract for transportation services that is not paid from the operations fund.
  • If the school corporation is seeking to require a contractor to replace a school bus, evidence that the need exists for the replacement of the school bus. This only applies if the contracted services are to be paid from the operations fund.
  • Evidence that the school corporation seeking to acquire additional school buses under IC 20-40-18-9 is acquiring or contracting for the school buses only for the purposes specified in (2) above or for replacement purposes.

The school corporation shall post the proposed plan or proposed amended plan on the school corporation's website before the hearing. The school corporation must also submit the proposed plan or proposed amended plan in Gateway at least ten (10) days before the hearing on the adoption of the resolution. Other than school corporations that operate on a fiscal calendar pursuant to IC 6-1.1-17-5.6, a school corporation must hold a hearing on the adoption of the resolution after January 1 and not later than November 1 of the immediately preceding year. The governing body may hold the hearing as part of a regular governing body meeting or part of the same hearing for a capital projects expenditure plan.

If an amendment is being proposed, the governing body must declare the nature of and the need for the amendment in the resolution. The amended plan must comply with the requirements for a plan under IC 20-40-18-9. The school corporation must then submit the resolution to the Department. The school corporation must also submit the plan or amended plan in Gateway not later than thirty (30) days after adoption of the resolution. The amount that may be paid from the fund under IC 20-40-18-9 in a school year is equal to the fair market lease value in the school year of each school bus, school bus chassis, or school bus body used under the contract, as substantiated by invoices, depreciation schedules, and other documented information available to the school corporation. The allocation of costs to the fund must comply with the accounting standards prescribed by the state board of accounts.

If you have any questions, please contact your Budget Field Representative. Contact information for the staff may be found here:Budget Field Representative.

Attachments:
Bus Replacement Plan and Capital Projects Plan- May 21, 2020


 

GOVERNOR HOLCOMB ANNOUNCES NEXT STAGE IN SAFETY REOPEN INDIANA

INDIANAPOLIS — Governor Eric J. Holcomb announced that because health indicators remain positive, most of the state will advance to stage 3 of the Back On Track Indiana plan on Friday, May 22.

Indiana Back On Track has five stages. For Cass, Lake and Marion counties – which started Stage 2 after other counties, stage 3 may begin on June 1. Local governments may impose more restrictive guidelines.

“We continue to remain vigilant about protecting Hoosiers’ health while taking responsible steps to further open our state’s economy,” Gov. Holcomb said. “Moving to stage 3 is possible because Hoosiers across the state have worked together and made sacrifices to slow the spread.”

Gov. Holcomb has used data to drive decisions since the state’s first case of the novel coronavirus in early March and he will continue to do so as the state contemplates a sector-by-sector reset. The state will move to reopen while continuing to monitor and respond to these four guiding principles:

  • The number of hospitalized COVID-19 patients statewide has decreased for 14 days
  • The state retains its surge capacity for critical care beds and ventilators
  • The state retains its ability to test all Hoosiers who are COVID-19 symptomatic as well as health care workers, first responders, and frontline employees
  • Health officials have systems in place to contact all individuals who test positive for COVID-19 and expand contact tracing

As the state lifts restrictions and more people return to work, visit a store or restaurant, and participate in more activities, the number of COVID-19 cases will increase. If these principles cannot be met, all or portions of the state may need to pause on moving forward or may need to return to an earlier phase of the governor’s stay-at-home order.

In Stage 3, Hoosiers 65 and over and those with high-risk health conditions – who are the most vulnerable to the coronavirus – should remain at home as much as possible. Face coverings in public places are recommended. Hoosiers who can work from home are encouraged to continue to do so.

Social gatherings of up to 100 people will be permitted following the CDC’s social distancing guidelines.

Retail and commercial businesses may open at 75% capacity. Shopping malls can open at 75% capacity with indoor common areas restricted to 50% capacity.

Gyms, fitness centers, yoga studios, martial arts studios, and similar facilities may open with restrictions. Class sizes should be limited. Equipment must be spaced to accommodate social distancing and cleaned after each use. No contact activities are permitted.

Community pools may open according to CDC guidance. Community tennis and basketball courts, soccer and baseball fields, YMCA programs, and similar facilities may open with social gathering and social distancing guidelines in place.

Community recreational youth and adult sports leagues may resume practices and conditioning while adhering to social gathering and social distancing guidelines. Contact sports, such as lacrosse and football, are prohibited, but conditioning and non-contact drills may take place.

Youth summer day camps may open on June 1.

Raceways may open with restrictions and no spectators.

Campgrounds may open restrictions, including social distancing and sanitation precautions. State park inns will reopen.

Restaurants and bars with restaurant services may continue to operate at 50% capacity, but bar seating must remain closed. Personal services such as hair salons, barber shops, nail salons, spas and tattoo parlors may continue to be open by appointment only and must follow social distancing guidelines.

Movie theaters and playgrounds, which had been projected to open in stage 3, will remain closed. Movie theaters are now projected to open along with other entertainment facilities and venues during stage 4. Playgrounds are to be determined.

If health indicators remain positive, the state will move to stage 4 in mid-June. To learn more about the different stages and the associated dates to get a better understanding about where we’re going as a state, click here to see the full plan: BackOnTrack.in.gov

The Governor has signed an executive order implementing stage 3 of the Back on Track Indiana roadmap. The executive order can be found here: https://www.in.gov/gov/2384.htm

The Critical Industries Hotline continues to be available from 9 a.m. to 6 p.m. ET Monday through Friday to respond to business and industry questions about whether a business is considered essential. The center may be reached by calling 877-820-0890 or by emailing covidresponse@iedc.in.gov

Answers to frequently asked questions and instructions to file for COVID-19-related unemployment are available at Unemployment.IN.gov.

Click here to download public service announcements (PSAs) recorded by the state for your use: https://www.dropbox.com/sh/egf210ognxxyx4h/AADYd7E-tBn7P6gtiLSZUiVBa?dl=0

More information may be found at the ISDH website at coronavirus.in.gov and the CDC website at https://www.cdc.gov/coronavirus/2019-ncov/index.html.