Indiana Code
Chapter 6. Budget Procedures and Compensation of Officers and Employees
36-3-6-10. Allotment of Appropriations by Controller

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