1. 2013
Adopted Budget
for the
Consolidated
City of Indianapolis,
Marion County
Adopted
October 26, 2012
2013
Adopted Budget
for the
Consolidated
City of Indianapolis,
Marion County
Adopted
October 26, 2012

4. EXECUTIVE SUMMARY
Fiscal Environment 1
Key Fiscal Features 3
Specific Budget Elements 5
Looking Forward 8
REVENUES
Funds - Overview 9
TABLE: Statement of Fund Balance 10
Revenues - Overview 12
GRAPH: Local Taxes Paid in Marion County - All Marion County Local Units 13
GRAPH: Local Taxes Paid in Marion County - Consolidated City/County Share of Revenues 14
TABLE: Consolidated City of Indianapolis, Marion County Revenues and Expenses 15
Property Tax - Overview 17
GRAPH: Property Tax Revenue - Consolidated City/County Units 18
GRAPH: Property Tax Revenue - Collected Net Levy and Uncollected/Circuit Breaker 19
TABLE: Property Tax Information by Fund 20
Property Taxes - Descriptions of Tax Districts 21
MAPS: 2013 Property Tax Districts 22
Income Tax - Overview 24
GRAPH: Marion County Income Tax Rate 25
GRAPH: 2012 Income Tax Rates - Marion County vs Surrounding Counties 26
GRAPH: Income Tax Revenue - Consolidated City/County Units 27
TABLE: Income Tax Allocation 28
EXPENDITURES
Expenditures - Overview 30
TABLE: 2013 Adopted Budget by Department by Service 31
PIE CHART: 2013 City General Fund Appropriations 33
PIE CHART: 2013 County General Fund Appropriations 34
PIE CHART: 2013 City Dedicated Fund Appropriations 35
PIE CHART: 2013 County Dedicated Fund Appropriations 36
AGENCY BUDGET SUMMARIES
Agency Budget Summaries - Overview 38
Public Safety
Indianapolis Metropolitan Police Department 39
Indianapolis Fire Department 41
Administration 43
Homeland Security 45
Animal Care and Control 47
Public Safety Communications 49
Consolidated City of Indianapolis, Marion County
2013 Adopted Budget
Table of Contents

5. Criminal Justice
Marion County Sheriff's Office 51
Marion County Superior Court 53
Marion County Circuit Court 55
Marion County Prosecutor 57
Marion County Prosecutor – Child Support Division 59
Marion County Public Defender Agency 61
Marion County Community Corrections 63
Marion County Forensic Services 65
Marion County Coroner 67
Other Public Services
Parks and Recreation 69
Public Works 71
Metropolitan Development 73
Code Enforcement 75
Cooperative Extension 77
Executive, Legislative and Administrative Services
Office of Minority and Women Business Development 79
Office of the Mayor 81
Office of Audit and Performance 83
City County Council 85
Office of Corporation Counsel 87
Office of Finance and Management 89
Telecom and Video Services Agency 91
Information Services Agency 93
Marion County Auditor 95
Marion County Assessor 97
Marion County Treasurer 99
Marion County Clerk 101
Marion County Election Board 103
Marion County Voters' Registration 105
Marion County Recorder 107
Marion County Surveyor 109
Debt and Pension Obligations
Debt Service 111
Pension Trust Funds 113
APPENDIX
Agency Directors and Chief Financial Officers 117
City-County Council Members 118
TABLE: 2013 Adopted - Allocated Expenses 119
TABLE: 2013 Adopted - Additional Employment Expenses 120
TABLE: Public Purpose Grants and Assistance to External Entities 121
TABLE: Summary of Interfund Transfers 122
City County Council Voting Record for 2013 Budget 123
Mayor's Announcement of Veto of Separate Items 125

6. Executive Summary
FISCAL ENVIRONMENT
2012 Revenue Surprise
The fiscal position of the Consolidated City of Indianapolis, Marion County entering the 2013 budget cycle was substantially different than anticipated
when the 2012 budget was adopted due to two (2) significant revenue surprises a lower than expected property tax circuit breaker loss and a major
correction to local income tax distributions from the State.
Based on final 2012 property tax levies for all Marion County taxing units, as approved by the State Department of Local Government Finance
(DLGF), the property tax circuit breaker loss for all taxing units was 23% less than projected for the 2012 budget. This was due mainly to approved
2012 school district levies for debt service and capital projects being much lower than expected. As a result, the combined 2012 property tax collections
seven (7) property tax-supported operating funds are now estimated to be $9.7 million higher than budgeted.
As for local income tax revenue, a major revelation occurred in April 2012 when the State Office of Management & Budget (OMB) announced that
$207 million in local income tax collections, due to counties, had been mistakenly under-reported by the State Department of Revenue. As a result,
State distributions of local income tax to counties for all of 2011 and through April 2012 had been too low. For the Consolidated City, this error
corrections means that 2012 income tax revenue will be $46.6 million higher than budgeted ($17.7 million attributable to reporting errors that lowered
our 2011 actual revenue; $28.9M attributable to reporting errors affecting our 2012 expected revenue).
Together, these revenue surprises have re-established operating fund balances that were previously projected to be substantially depleted by the end of
2012. In fact, $30 million of the income tax error correction amount was deposited in our Rainy Day Fund. Furthermore, the income tax error
correction also revealed that our underlying local income base was a bit stronger than previously assumed. When adjusted for the error correction, the
Consolidated $281 million peak in 2010 is now $57 million (20% decline) instead of
an $85 million drop (31% decline) anticipated when the 2012 budget was adopted.
2013 Fiscal Conditions
Despite the good news of bolstered operating fund balances and a stronger income tax base, the Consolidated City still faces a very challenging fiscal
environment for 2013. Put in broader context, the $57 million drop in income tax revenue is equal to approximately 10% of our 2012 adopted general
operating fund budget of $568.6 million. Thus, we enter the 2013 budget season with an operating budget gap of $65 million (comparing 2013
projected base operating costs to 2013 projected baseline revenue).
Expectations for both property tax revenue and local income tax revenue are essentially flat for 2013. In fact, 2013 baseline revenue for both property
tax and local income tax are down slightly from the latest estimates for 2012 revenue (assuming no tax policy changes and after adjusting 2012 income
tax collections for the State reporting error correction). Baseline property tax revenue estimates are down because the reduced circuit breaker loss
surprise from 2012 is not expected to repeat. Baseline income tax revenue estimates are down because a balance in the Levy Freeze Local Income
1

7. Option Tax (LOIT) Stabilization Account (held by the County Treasurer for all government units in the county) will be exhausted in 2012. This means
distributions of Levy Freeze LOIT monies to all taxing units will be reduced in 2013. For the Consolidated City, the reduction will be $3.2 million.
Despite continued revenue weakness expected in 2013, there is reason for optimism that the Consolidated continue to
improve in 2014 and beyond.
Future Revenue Outlook
The general outlook for growth in the Consolidated remains weak reflecting the sluggish state of the broader economy. In Indiana, there
is generally a two (2) year lag between economic events and the resulting impact on municipal income and property tax revenue. Thus, our tax revenue
for 2013 and 2014 will generally reflect local economic activity from 2011 and 2012.
This lag is due to structural
occurred in 2011 are captured in the tax assessments in 2012. Those 2012 tax assessments then define the property tax base for 2013 billings. For local
income tax revenue, earnings realized in 2011 are reported on tax returns filed with the State Department of Revenue in 2012. The 2012 income tax
filings then define the local income tax base for 2013 certified distributions to local government units.
Expectations for property tax revenue growth remain flat. Until broad based economic growth triggers an escalation in property values, we can expect
property tax revenue to remain stagnant. In the property tax cap era, when property value growth is stagnant, allowable levy growth authorized under
State law is offset by rising property tax circuit breaker credits.
However, there is one major bright spot for revenue. A unique and sharp uptick in our certified distribution of local income tax is expected in 2014,
approximately $20 million, unrelated to underlying economic activity. This uptick will be the result of resolving an income tax collection vs
distribution imbalance between the State and counties that occurred during the period of 2008 through 2010.
Over certified income tax distributions to counties far exceeded the local income tax collections received by the State
Department of Revenue. This happened because the Great Recession produced a drop in income tax collections so sharp and rapid that the legal
mechanism in place for adjusting certified distributions to counties could not keep pace. Thus, the State Treasury found itself in a position
where it was carrying a large negative balance in the clearing accounts used for processing local income tax collections and distributions to counties.
To correct this imbalance, in 2011 the State instituted a cap on local income tax distributions to counties. The cap holds the certified distribution to
each county level for 2012 and forward, until rising income tax collections offset
The subsequent local income tax reporting error and correction in 2011 and 2012, referenced above, certainly added an additional level of complexity
to process of determining the correct clearing account balances for each county. Those issues have now all been reconciled. We estimate that the
Marion County clearing account negative balance will be resolved in 2013; and thus, the cap on local income tax distributions lifted. This explains the
unusual $20 million uptick expected for the Consolidated of the 2014 certified local income distribution.
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8. Beyond 2014, we expect local income tax revenue growth to return to a normal relationship to underlying economic activity, but lagged by two years as
explained above.
KEY FISCAL FEATURES
2013 Budget Plan
This adopted (4) key features are: 1) it does not increase taxes on a recovering local economy; 2) is does continue to pay down the
general obligation debt burden of the Consolidated City; 3) it does continue generational investments in repairing critical physical infrastructure; and 4)
it does
However, the City- plan that were not supported by the Mayor.
These changes were:
striking the proposed elimination of the Local Homestead Credit (reducing general operating revenue by $8 million per year);
reducing the appropriation of RebuildIndy Fund monies for infrastructure improvement by $20 million; and
invoking a $15 million payment in-lieu of taxes
weakening
on-going operating revenue; b) funding for the RebuildIndy
drawing cash from the CIB into the City treasury.
Consequently, the Mayor chose to exercise his line-item authority in response to these unwelcomed changes to the budget. More detail on this veto
action is presented below.
o close the $65 million operating budget gap the 2013 adopted budget includes these key
financial features:
$20 million spend down of general operating reserves;
$25 million spend down of Rainy Day Fund reserves (leaving $5 million balance);
$10 million reimbursement from tax increment financing (TIF) district reserves for past City-paid infrastructure investments;
$5 million from suspension of scheduled 3% pay raise for police and firefighters;
$3 million savings for 2013 non-election year;
$1 million revenue from new vehicle personal use surcharge for Indianapolis Metropolitan Police Department (IMPD) and Indianapolis Fire
Department (IFD); and
$1 million reduction in IMPD and IFD overtime
3

9. In addition to seeking a reimbursement from TIF reserves, the Consolidated City is also releasing approximately $1.4 billion of allowable tax increment
assessed value (AV) to the general tax base for 2013. This represents more than 25% the total allowable tax increment capture. This action will
generate the combined benefits of: a) lowering total property taxpayer liability by over $15 million; and b) reducing the revenue loss due to property tax
caps by nearly $20 million for all taxing units across the county. Of this $20 million revenue impact, the Consolidated City will realize $8.6 more in
net property tax revenue than it would have otherwise.
This budget plan will also enable the Consolidated City to continue its investments in core information systems to modernize internal operations and
financial controls. This is an investment necessary to both support productivity gains essential to navigating lean times and prepare the City to continue
to excel over the long term.
At the crux of the 2013 the Local Homestead Credit. Under this subsidy program, homeowner
property tax bills are lowered by using some local income tax revenue to pay down the property tax liability before tax bills are sent to homeowners.
Thus, the property tax distributions t
bills.
With the advent of the property tax caps, this property tax subsidy has lost its original impact. It has morphed from being a primary tool for protecting
homeowners from rising property tax burdens to an ineffective program that no longer achieves its intended purpose.
-going general operating
revenue, came their counter In essence, a plan to swap
an $8 million annual revenue stream for a $15 million one-time cash infusion.
Furthermore, there was much uncertainty as to whether or not the $15 million payment in-lieu of taxes could be legally invoked on the CIB in 2013.
T certain $15 million payment in-lieu of
taxes.
appropriations, his veto
options for addressing the fiscal imbalance in the Council-passed budget were limited. Ultimately, his decision was to strike a provision allocating
$31.7 million of County Option Income Tax (COIT) revenue to the County General Fund. The resulting effect of this action is that this money will be
held in abeyance by the County Treasurer, awaiting future guidance on when and where it is to be allocated. The underlying rationale for this veto
action is that withholding this approximately $32 million in 2013 would make it available to address the approximately $35 million budget gap in 2014.
It must be noted that this veto action reduces funds available for County agencies by about 14% in 2013, if the funds are not eventually released. It is
rk toward a mutually acceptable resolution to this disagreement
through the end of the year and into 2013, if necessary.
4

10. Strategic Fiscal Actions
In August 2011, the Consolidated City closed a deal transferring of its water and wastewater utility assets and debt to Citizens Energy Group (CEG).
CEG is a local public trust originally created, in 1887, to unique structure
was devised to protect the citizens of Indianapolis from the twin perceived threats that access to natural gas energy might fall prey to the price
inefficiency of a private monopoly or the political patronage exposure of a government run monopoly.
The deal generated over $450 million in cash proceeds, putting Indianapolis in the enviable position of being able to upgrade its physical infrastructure
while many other municipalities across the nation continue to struggle. These proceeds will fund improvements to roads, bridges, sidewalks, and the
demolition and deconstruction of abandoned properties through Mayor Ballard's RebuildIndy program.
Mayor Ballard is committed to protecting RebuildIndy funds. Thus, no RebuildIndy funds were used in the 2012 operating budget nor are any
proposed for use to support the 2013 operating budget for the Consolidated City. Furthermore, $80 million of the proceeds were set aside in a new
may not be spent for any purpose until it is no longer necessary to
maintain our AAA rating; then, those funds must be transferred to the RebuildIndy Fund for future investment in infrastructure projects.
By year end, more than $270 million will have been invested to improve roads, bridges, sidewalks, or demolish abandoned properties in every part of
our city. In 2013 over $100 million dollars more in addressing remaining infrastructure
needs.
In a single stroke, this transaction positioned Indianapolis to be stronger both in physical assets and financial resilience. As a result, when a sustained
economic recovery does eventually take hold, Indianapolis will be poised to leap forward while many of our peers will have to first play catch up on
rebuilding their financial reserves and physical infrastructure base. However, we cannot be complacent because major issues still remain to align
permanent infrastructure funding with long-term reinvestment needs.
SPECIFIC BUDGET ELEMENTS
General Funds vs Dedicated Funds
The fund structure for municipal government is exceedingly complex. There are many, many distinct funds which comprise the overall fiscal structure
of the Consolidated City. In the face of this complexity, some simplifying assumptions are helpful to bring order and context to the fund inventory that
can appear overwhelming at first glance.
Most of the operating budget for the Consolidated City is funded by general tax revenue, both property tax and income tax. General funds are funds
which receive a substantial share of their revenue from taxes that have very broad flexibility.
Dedicated funds, on the other hand, are funds which receive revenue from taxes or non-tax sources that have very restricted legal uses. A more detailed
description of the fund structure of municipal government is provided elsewhere in this report.
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11. 100% Base Budget
S action on County agency funds, the 2013 adopted budget sets funding for the general fund
supported County agencies and City departments at the proper level to fully support current operations (i.e. a 100% base budget). This means that
adjustments were made to the budget of each agency and department to: a) close known gaps between 2012 budgeted appropriations and current
operations, with a particular focus on public safety and criminal justice; and b) to fund rising fixed and semi-fixed costs (e.g. pension contributions;
health insurance; rent; internal service charges; multi-year contracts; fuel; etc). In total, the general tax-supported budgets for agencies and departments
were increased by $27 million (4.7%).
Key features of the adopted budget for public safety and criminal justice are:
general operating budget increased $7.6 million (8.4%) to close gaps in funding for their salaries and benefits, Jail II operating contract,
and arrestee medical costs;
IMPD general operating budget increased $9.8 million (5.5%) to close gaps in funding for rent, utilities, fuel/vehicle maintenance, and equipment
replacement;
IFD general operating budget increased $3.9 million (2.9%) to close gaps in funding for salaries and benefits;
funding for inmate and arrestee medical care and guardian ad litem services is consolidated into separate funds to highlight their significance and
isolate these expenses from the normal operating costs of the Sheriff and Superior Courts; and
the $2 million Crime Prevention Grant program will be continued.
Additional key features of the adopted budget for other general government functions are:
reduced Election Board budget by $2.6 million to reflect that 2013 is a non-election year;
increased Information Services Agency (ISA) internal charges by 16% to bring them into proper alignment with actual ISA costs (charges up by
$4.1 million while ISA budget is essentially flat);
continued capital investment in park grounds and facilities to further enhance these key public assets; and
the $1 million grant to the Indianapolis Arts Council will be continued.
Dedicated Fund Departments
There are four (4) City departments whose operations are funded completely or substantially from dedicated funds. The largest of these is the
Department of Public Works (DPW). The others are: Department of Metropolitan Development (DMD); Department of Code Enforcement (DCE); and
the Public Safety Communications (PSC) division within the Department of Public Safety (DPS). Because
income tax revenue, their budgets have generally not been directly impacted by the sharp downturn in income tax revenue since 2010 (with PSC as the
only exception). However, they each face other types of revenue challenges.
In this introduced budget, ability to deliver high quality snow and ice removal services this winter and necessary street and walkway repairs
next spring remains intact. Work will also continue, in earnest, on flood control improvements across the city in 2013. road and street
6

12. maintenance operations are heavily dependent on motor fuel tax and vehicle license fee revenue shared by the State. Both the economic downturn and
structural changes in the demand for motor fuel have caused this key revenue source to wane over the past decade. Thus, DPW must continue to strive
for savings and service level improvements in response to the weakness in this revenue stream. Fortunately, the RebuildIndy Fund has taken some
pressure traditional dedicated transportation revenues. However, when the RebuildIndy Fund is exhausted, now projected for early in
2014, the pressure
DMD is funded largely from federal grants and legally restricted tax and fee revenue. Though shielded from the sharp decline in local income tax,
DMD has suffered from a similarly dramatic tightening of federal grant funds, as the weak national economy and serious federal deficit concerns has
slowed the spigot of federal-aid support for local planning and economic development efforts. In response, the 2013 introduced budget includes a $1.5
million transfer from the City General Fund to maintain DMD at its current service level.
DCE will continue to operate at the level their dedicated, non-fungible revenue support. DCE charges fees only to those who use its service, freeing all
taxpayers of the burden of funding this department; so, its funding level depends more on the effectiveness of its operations than on the general tax
revenue climate of local government.
From a funding perspective, the PSC division is the most unique of the dedicated fund supported City departments. It does, in fact, receive a substantial
share of its revenue from the 1% COIT. While the PSC division is also eligible to receive E911 fee revenue, all of that revenue has been allocated to
emergency dispatch operations in 2013.
Because the method for allocating COIT revenue to PSC is uniquely prescribed by State law, this income tax revenue has legal characteristics more like
a dedicated funding source than a flexible, general funding source. Allocations -the-
balance is distributed to all other -the-
shifted to other uses within the operating budget of the Consolidated City.
Because the PSC division is so dependent on local income tax revenue, its funding has suffered as a result of the sharp downturn in local income tax
distributions to Marion County since 2010. The 2013 adopted budget restores PSC funding to a more appropriate level. To accomplish this, the 2013
-the- cation was increased by 11% (nearly $1 million). This will enable the PSC division to proceed with an initiative to replace an aging
computer-aided dispatch (CAD) system.
Support for the Indianapolis/Marion County Public Library
Finally, the matter of funding for the Indianapolis/Marion County Public Library (IMCPL) has also been a growing concern over the past few years.
During the 2011 session of the Indiana General Assembly, municipal finance laws governing Marion County were changed to allow a portion of the
COIT revenue to be allocated to the IMCPL. The fact that local income tax revenue is currently stagnant makes the idea of adding new uses for these
scarce funds less appealing fiscally; however, with an eye on the long haul, adding the library to the COIT allocation formula is the right policy.
-the- 10% of the county total. This same policy is
continued in the 2013 adopted budget, providing IMCPL with $169,016.
7

13. LOOKING FORWARD
The 2013 adopted budget for the Consolidated City once again sets forth a responsible fiscal plan by which agencies can continue serving all citizens of
Marion County, making Indianapolis a safe, livable city now and for decades to come. However, with the still unresolved structural deficit and the
A sharp $20 million rebound in local income tax revenues for the Consolidated City, anticipated in
2014, provides reason for optimism. However, serious fiscal challenges and decisions still lay ahead.
Based on the adopted budget, summarized in this report, the budget gap entering the 2014 budget cycle will potentially total $35 million. This estimate
recognizes that: a) a portion of the $65 million gap for 2013 is closed with the spend down of reserves; b) fixed and semi-fixed costs continue to rise;
and c) tax revenue growth will likely remain stagnant (aside from the unique $20 million income tax uptick in 2014).
To bridge this gap, it is imperative that we maintain some reserves and continue to find meaningful operational savings. The Office of Finance &
Management must seriously consider exercising its authority to invoke a management reserve requirement on department and agency budgets. Under
this authority, up to 5% (approximately $30 million) of the general fund appropriations may be withheld from budgets. Also, Mayor Ballad has tasked
the Office of Audit & Performance (OAP) to identify at least $15 million in savings from elimination of non-value added redundancies remaining
across the operations of all departments and agencies of the Consolidated City. For example, the Sheriff and the IMPD now engage separate vendors
for psychological testing of deputies and officers. Also, the Sheriff, Superior Courts, and County Prosecutor are exempted from working through the
central Human Resources Division of the Consolidated City.
Such work is the official charge of OAP by virtue of its authorizing code cite. Delivering on this savings goal will require the cooperation of all City
departments and County agencies, and is critical to managing the finances of the Consolidated City until a return of broad based economic growth starts
helping the local tax base recover.
8

14. Funds
The Indiana State Board of Accounts (SBOA) defines “fund” to
mean “cash or a group of accounts set aside for the purpose of
accounting for monies or other resources of general functions or
specific activities . . . in accordance with the system of accounts
prescribed by the State Board of Accounts or as required by statute”
(State Board of Accounts, Accounting and Uniform Compliance
Guidelines Manual for Cities and Towns, State of Indiana, reissued
2006).
Funds that the SBOA prescribes for use by cities include but are not
limited to, general funds, special revenue funds, debt services funds,
capital projects funds, internal service funds, and agency funds.
Funds included in the 2013 Adopted Budget represent those that
require appropriation by the City-County Council. Appropriation is
the authorization of the City-County Council by ordinance to make
disbursements or to incur obligations for specific purposes.
General Funds
General funds are funds which receive a substantial share of their
revenue from taxes that have very broad flexibility. For example, the
1% County Option Income Tax (COIT) distributions and the County
General Fund property tax levy may legally be used to fund any
governmental purpose.
The core general operating funds for the Consolidated City are:
County General Fund; Consolidated County General Fund (aka City
General Fund); Indianapolis Metropolitan Police Department
(IMPD) General Fund; Indianapolis Fire Department (IFD) General
Fund; and Parks General Fund. Additionally, in 2013, there are six
(6) other funds that are also defined as general operating funds. They
are: Public Safety Income Tax Fund – County; Public Safety Income
Tax Fund – City; Personal Services Contingency Fund – County;
Personal Services Contingency Fund – City; Guardian Ad Litem
Fund; and Medical Care for Inmates Fund. What all of these funds
have in common is that they each will each receive a substantial
amount of flexible tax revenue in 2013. Thus, there is the ability to
reallocate the flexible revenue flowing to these funds across many
competing operational needs.
Dedicated Funds
Dedicated funds, on the other hand, are funds which receive revenue
from taxes or non-tax sources that have very restricted legal uses. A
more apt of a dedicated fund description is a fund that receives little
or no revenue from flexible tax revenue sources. Some examples are
the Parking Meter Fund and the Permits Fund. These are both
dedicated funds because their revenue sources have strictly limited
legal uses.
The Consolidated City also uses dedicated funds to account for the
proceeds of specific revenue sources (e.g., special revenue funds)
and/or for expenditures restricted to a specific purpose (e.g. debt
service funds; enterprise funds). Debt service funds (aka sinking
funds) are used to account for the accumulation of revenue for the
payment of long-term debt principal and interest.
Grant Funds
Finally, the Consolidated City also employs grant funds to collect
revenues and track expenditures for grant monies received from
other units of government.
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15. June 30, 2012 Dec. 31, 2012 2013 2013 2013 2013 2013 Dec. 31, 2013
Starting Cash
Balance
Budgetary Fund
Balance
Adopted
Appropriations
Property Tax Net
Levy
Local Income Tax
Revenue
Other Misc. Revenue Inter-fund Transfers Budgetary Fund
Balance
CITY OF INDIANAPOLIS FUNDS:
Consolidated County General (aka City General) 300,980 4,996,092 26,560,385 21,149,348 99,489,621 18,873,715 (117,310,000) 638,391
Personnel Services Contingency Fund 0 0 0 0 0 0 1,000,000 1,000,000
Parks General (excluding local grants) 4,800,139 2,398,483 22,952,627 14,621,593 1,623,617 5,709,610 0 1,400,676
IFD General 9,346,704 5,012,480 137,133,447 64,456,848 5,989,076 11,252,600 50,500,000 77,557
IMPD General & Public Safety Income Tax 7,660,268 5,205,731 187,601,821 30,093,260 36,453,808 15,828,486 100,059,000 38,464
City Rainy Day Fund 0 25,809,177 0 0 0 0 (23,500,000) 2,309,177
subtotal General Operating 22,108,091 43,421,964 374,248,280 130,321,049 143,556,122 51,664,411 10,749,000 5,464,266
Permits 14,766,020 12,571,949 15,484,833 0 0 14,465,768 0 11,552,884
Transportation 11,378,784 15,482,113 44,635,797 0 0 47,288,000 (322,658) 17,811,658
Solid Waste Collection and Disposal 19,301,602 12,386,331 40,887,061 24,530,090 2,377,710 12,331,000 0 10,738,070
Stormwater Utility 18,808,754 12,224,490 15,614,313 0 0 19,395,000 (5,425,000) 10,580,177
Parking Meters 4,952,425 4,252,187 375,000 0 0 1,470,000 0 5,347,187
Fleet Services (5,609,035) 1,112,713 3,818,370 0 0 3,939,155 0 1,233,498
Redevelopment (including TIF subfunds) 10,198,321 10,039,269 2,527,684 299,239 42,339 3,043,666 1,550,000 12,446,829
Public Safety Communications - City (2,386,485) 1 7,003,319 0 7,623,135 344,360 0 964,177
Law Enforcement (State and Federal) - City 7,822,025 5,982,463 2,942,876 0 0 2,766,600 (300,000) 5,506,187
All Other Dedicated Funds - City 7,990,714 8,158,948 7,379,748 0 0 6,576,582 550,000 7,905,781
subtotal Dedicated Operating & Capital 87,223,126 82,210,464 140,669,002 24,829,329 10,043,184 111,620,131 (3,947,658) 84,086,448
State and Federal Grants (5,441,452) 973,324 40,316,652 0 0 39,629,826 0 286,498
Cumulative Capital (Fire, City and Cons. County) 14,520,195 11,086,381 13,443,162 10,754,925 0 1,056,000 2,964,221 12,418,365
Police and Fire Pension Trust 1,535,910 (2,604,328) 61,975,221 0 0 65,100,000 0 520,451
General Obligation Debt Service 8,169,252 1,706,405 38,233,306 26,238,731 0 11,005,409 1,120,000 1,837,239
subtotal Pension & GO Debt 9,705,162 (897,923) 100,208,527 26,238,731 0 76,105,409 1,120,000 2,357,690
Rebuild Indy 188,732,284 88,006,647 67,638,000 0 0 0 0 20,368,647
Fiscal Stability 80,000,000 80,000,000 0 0 0 240,000 (240,000) 80,000,000
subtotal Asset Sale Restricted 268,732,284 168,006,647 67,638,000 0 0 240,000 (240,000) 100,368,647
TOTAL CITY OF INDIANAPOLIS FUNDS $396,847,406 $304,800,857 $736,523,622 $192,144,034 $153,599,306 $280,315,777 $10,645,563 $204,981,914
MARION COUNTY FUNDS:
County General & Public Safety Income Tax 9,000,029 5,836,985 207,632,638 111,115,301 33,289,161 35,402,913 (9,803,025) (31,791,303)
Personnel Services Contingency Fund 0 0 0 0 0 0 2,000,000 2,000,000
Guardian Ad Litem (374,279) 0 2,000,000 0 0 750,000 1,250,000 0
Sheriff's Med Care for Inmates 28,828 28,828 11,939,669 0 0 1,250,000 10,660,841 0
County Rainy Day Fund 1,689,246 4,205,922 0 0 0 0 (4,205,922) 0
subtotal General Operating 10,343,825 10,071,735 221,572,307 111,115,301 33,289,161 37,402,913 (98,106) (29,791,303)
Property Reassessment 793,473 205,899 1,843,675 1,568,164 0 138,000 0 68,388
Information Services Agency 4,140,458 1,900 31,165,927 0 0 32,426,815 0 1,262,788
Public Safety Communications - County & E-911 434,945 0 7,758,414 0 2,026,865 5,731,551 0 2
Law Enforcement (State & Federal) - County (118,740) 352,371 504,901 0 0 0 300,000 147,470
All Other Dedicated Funds - County 7,789,485 9,232,985 14,785,339 0 0 15,033,218 (351,894) 9,128,970
subtotal Dedicated Operating 13,039,621 9,793,155 56,058,255 1,568,164 2,026,865 53,329,584 (51,894) 10,607,618
State and Federal Grants 122,488 590,775 12,367,151 0 0 11,820,936 0 44,560
Cumulative Capital 2,637,830 2,036,073 253,392 3,862,151 0 345,000 (2,500,000) 3,489,832
Capital Improvement Leases 51,346 3,296 1,887,000 1,889,000 0 87,000 0 92,296
TOTAL MARION COUNTY FUNDS $26,195,110 $22,495,035 $292,138,106 $118,434,616 $35,316,026 $102,985,432 $(2,650,000) $(15,556,997)
TOTAL CITY/COUNTY FUNDS $423,042,516 $327,295,892 $1,028,661,728 $310,578,650 $188,915,332 $383,301,209 $7,995,563 $189,424,917
STATEMENT OF FUND BALANCE
CONSOLIDATED CITY OF INDIANAPOLIS, MARION COUNTY
APPROPRIATIONS, LEVIES, AND MISCELLANEOUS REVENUE
2013 Adopted Budget
Notes: This report excludes TIF debt service, TIF capital and other capital project funds. Those funds are not annually appropriated by the City-County Council.
Debt service funds for other special revenue (i.e. non-tax) bonds are also not included in this report.
December 31 Budgetary Fund Balance for City State and Federal Grants above is adjusted to approximate corrections to 2012 spending and/or revenue not yet posted in the accounting system when the budget was adopted.
10

16. 11

17. Revenues
State law requires adoption of a balanced budget, which shall include
all anticipated revenues and expenses of every organizational unit
(with the exception of utilities). As such, all appropriations adopted
by the City-County Council must be fully supported by (1) revenue
that is legally eligible to support proposed expenses, and/or (2) fund
balance (essentially prior year, unencumbered revenue) that is legally
eligible to support the proposed expense.
The Consolidated City relies primarily on property and income taxes
to fund its operations. However, a significant amount of revenue is
derived from Fees and Charges as well as from Federal and State
Grants. The following pages provide more detailed information
about property tax rates, levies and districts as well as the various
types of income taxes, tax rates as well as the available uses of such
funds.
12

18. $582
$482 $489 $460 $491 $500
$69
$711
$372 $371
$353 $338 $346
$316
$319 $300
$293 $278 $273
$117
$85 $83
$83 $83 $83
$107
$101 $121
$129 $133 $131
$1,911
$1,367 $1,371 $1,330 $1,339 $1,345
$0
$250
$500
$750
$1,000
$1,250
$1,500
$1,750
$2,000
2008 2009 2010 2011 2012 2013
Budgeted
$Millions
Local Taxes Paid in Marion County
All local units
Tourism Taxes
Taxes set by State
Vehicle Excise
Surtax
Income Tax
Property Tax (all
schools)
Child Welfare Levy
Property Tax (non-
school)
Notes: Revenue from income tax catch-up distributions attributed to prior years to more accurately reflect actual tax payment pattern.
Revenue from $56.8M income tax error correction distribution in 2012 is attributed proportionately to 2011 and 2012 based on actual income tax collection pattern.
13

19. $328
$278 $296 $292 $312 $311
$69
$240
$247
$281
$211
$242
$221
$37
$32
$33
$33
$35
$35
$688
$567
$622
$549
$605
$577
$0
$100
$200
$300
$400
$500
$600
$700
$800
2008 2009 2010 2011 2012
Estimated
2013
Budgeted
$Millions
Local Taxes Paid in Marion County
Consolidated City/County Share of Revenues
Taxes set by State
Vehicle Excise
Surtax
Income Tax
Child Welfare
Levy
Property Tax
Note: All revenue reported based on year of actual collection or budgeted collection, except property tax revenue reported on certified tax year basis.
14

20. Consolidated City of Indianapolis, Marion County
Revenues and Expenses (excluding funds for TIF, Pledged Revenue Debt Service and Debt-funded Capital Projects)
REVENUE 2010 Actual 2011 Actual 2012 Revised 2013 Adopted
TAXES:
Local Taxes - Set Locally
Property Tax 409,126,998 292,464,643 317,108,910 310,578,650
Income Taxes 289,297,664 211,311,409 242,332,462 220,682,984
Wheel Tax/County Vehicle Excise Surtax 12,123,993 12,106,524 10,710,000 11,466,000
Local Taxes - Set by State (a) 32,348,239 33,434,863 35,407,853 34,704,000
State Taxes - Shared Locally (b) 36,040,145 40,151,880 39,277,269 37,170,000
TOTAL TAXES 778,937,039$ 589,469,318$ 644,836,494$ 614,601,634$
LICENSES AND PERMITS (c) 12,455,473$ 15,043,234$ 10,183,451$ 10,303,588$
FEES AND CHARGES FOR SERVICES (d) 236,141,768$ 180,831,609$ 82,032,282$ 80,767,882$
INTERGOVERNMENTAL:
State Pension Relief 58,120,135 61,117,718 61,376,363 65,100,000
State & Fed. Grants 74,417,188 92,436,739 81,871,233 65,189,512
Payment in Lieu of Taxes (PILOT) (e) 5,528,132 10,946,540 27,685,129 22,795,326
Other Intergovernmental Revenue 23,624,408 20,241,907 11,105,205 9,041,743
TOTAL INTERGOVERNMENTAL 161,689,863$ 184,742,904$ 182,037,930$ 162,126,581$
MISCELLANEOUS (f) 34,955,031$ 276,388,868$ 17,244,950$ 17,484,640$
TOTAL REVENUE - Unadjusted 1,224,179,174$ 1,246,475,933$ 936,335,107$ 885,284,324$
MINUS: Adj for Double Count (revenue moved between City and County) (1,605,085) (2,455,112) (1,216,191) (1,188,000)
MINUS: Revenue Reported Above Received in Excluded Funds:
Fee and Other Revenue Pledged to Revenue Debt (5,599,632) (7,100,227) (17,541,201) (16,409,326)
Property Tax Revenue for TIF Replacement (2,118,248) 0 0 0
Other Revenue Above Received in Excluded Funds (1,504,808) (2,265,525) (400,000) (817,000)
Other Adjustments:
Income Tax Revenue held in County Treasurer's COIT Agency Account (g) 0 0 0 (31,767,652)
TOTAL REVENUE - Adjusted 1,213,351,401$ 1,234,655,069$ 917,177,715$ 835,102,346$
EXPENSES 2010 Actual 2011 Actual 2012 Revised 2013 Adopted
Public Safety (343,542,544)$ (346,529,728)$ (366,521,207)$ (364,031,573)$
Criminal Justice Services (220,299,555)$ (220,531,703)$ (232,247,731)$ (229,818,718)$
Other Public Services (298,005,163)$ (332,283,311)$ (310,369,040)$ (257,285,916)$
Executive, Legislative & Administrative Svcs (87,108,455)$ (93,184,433)$ (82,105,758)$ (77,316,994)$
General Obligation Debt Service and Pension Benefits Payout (h) (104,228,912)$ (104,146,525)$ (106,454,395)$ (100,208,527)$
TOTAL EXPENSES - Unadjusted (1,053,184,630)$ (1,096,675,700)$ (1,097,698,131)$ (1,028,661,727)$
PLUS: Adj for Double Count (ISA, OCC, MAC, Fleet, etc.) 28,707,392 27,927,493 30,473,599 34,285,566
PLUS: Capital and Debt Expenses Supported by Excluded Revenue Sources (i) 12,194,289 8,021,802 9,564,154 8,538,409
Other Adjustments:
Reversions Necessary to Offset COIT Veto Action 0 0 0 31,767,652
Anticipated Use of Personnel Services Contingency Funds 0 0 0 (3,000,000)
TOTAL EXPENSES - Adjusted (1,012,282,949)$ (1,060,726,406)$ (1,057,660,378)$ (957,070,100)$
15

21. CHANGE IN FUND BALANCE 2010 Actual 2011 Actual 2012 Revised 2013 Adopted
Annual Surplus / (Deficit) 201,068,452$ 173,928,663$ (140,482,664)$ (121,967,754)$
Other Adjustments to Fund Balances:
Reclassification of Capital Asset Development Fund as a Capital Projects Fund (j) (26,062,000) 0 0 0
Transfer to Legal Settlements Reserve (5,000,000) 0 0 0
Adjustment for Errors in Posting Transfers from County Cumu Fund to DPW - County Cumu Fund (2,500,000) 0 0 0
Transfer to Fee-supported Wastewater GO Debt Service from Wastewater General Fund (10,967,511) (7,381,309) 0 0
Transfer to Wastewater Revenue Debt Service from Wastewater General Fund (37,643,660) (25,273,991) 0 0
Transfer to Stormwater Revenue Debt Service from Stormwater General Fund (4,844,500) (5,253,332) (5,140,000) (5,425,000)
Transfer from TIF Revenue to Redevelopment GO Debt Service 1,825,000 7,870,000 7,786,000 1,120,000
Reimbursement from Downtown Consolidated TIF to City General Fund (k) 0 0 38,500,000 10,000,000
Net Transfers In from/(Out to) Other Excluded Funds (667,047) (1,135,258) 195,000 2,300,563
Net Revenue/Transfers In from/(Out to) Rainy Day Fund (17,460,950) 17,472,983 (28,325,856) 27,705,922
Total Change in Fund Balances (excluding Rainy Day Fund) 97,747,784$ 160,227,755$ (127,467,520)$ (86,266,269)$
Notes:
(g) Action required as a result of Mayor's line item veto of 2013 COIT allocation to the County General Fund.
Actuals reported as booked in accounting system, which may differ from amount attributable to each tax year.
(a) Local taxes set by the state include: auto excise, financial institutions, commercial vehicle excise and inheritance taxes
(b) State taxes shared locally include: riverboat wagering/gaming, gasoline, cigarettes, alcohol excise and gallonage taxes
(k) Reimbursement for past capital expenditures, paid from non-TIF City funds, that benefited the Downtown Consolidated TIF district.
(c) Licenses and permits include: business and non-business licenses, building, zoning and environmental permits, etc.
(d) Fees and charges for services include: sewer, stormwater, solid waste disposal, E-911, recording fees, foreclosure, probation, parks admissions, deferral, cable franchise, parking fees, court costs, etc.
(e) Beginning in 2012, Wastewater PILOT from Citizens Energy for IMPD and IFD is included here. Prior to 2012, revenue supporting Wastewater PILOT is reported in Fees and Charges for Services.
(h) Includes only general obligation debt service funds supported by a property tax levy (e.g. fee-supported Wastewater bonds with property tax back-up excluded)
(i) Adjustment reflects: 1) DMD expenses included above that are funded with TIF or CTP revenue; and 2) General obligation debt service expenses included above that are partially funded with TIF revenue.
(j) This transaction reflects balance in Capital Asset Development Fund at the time it was reclassified as a capital projects fund.
(f) Miscellaneous revenue includes: sale and lease of property, fines and penalties, capitalized interest proceeds, and other misc. revenues. 2011 amount includes $260.4M from proceeds of Water Utility sale.
16

22. Property Tax
Citizens of the Consolidated City are subject to several overlapping
property tax districts which levy taxes for city and county general
purpose funds, as well as specific services. Taxpayer residing in
overlapping districts would be subject to the tax rates of each
applicable district.
Certified Levy (Gross Levy)
The total property tax levy for a taxing unit before the property tax
cap is considered. Referred to as “certified” because it is approved
by the State Department of Local Government Finance (DLGF).
DLGF approval is required to ensure that the levy amount is within
maximum levy limitations set by State law.
Net Levy
The expected property tax levy after deducting the property tax
circuit breaker credits attributable to the property tax caps.
Gross Assessed Value
The assessed value of a property before applying any eligible
property tax deductions or abatements (which lower the property’s
taxable assessed value). The property tax caps are set based on each
parcel’s gross assessed value.
Net Assessed Value (Taxable Assessed Value)
The taxable value of property after all eligible property tax
deductions and abatements are applied.
Property Tax Cap (aka Circuit Breaker)
The property tax cap, also known as the “circuit breaker,” was
enacted by the Indiana General Assembly in 2008 and subsequently
amended into the Indiana Constitution. The cap guarantees that
property tax rates in overlapping districts cannot exceed a certain
capped percent of the parcel’s gross assessed value. The “circuit
breaker” amount represents property tax liability waived because it is
above the level allowed under the property tax caps. The property
tax caps are as follows:
1% - for Homestead property
2% - for other residential property and agricultural land
3% - for commercial and industrial property
Taxing Districts & Rates
The following pages show the taxing districts along with the Net
Assessed Values (NAV) of taxable property within those districts for
2013. The Tax Rate for a district is determined by the following
formula:
17

23. $69
$397
$278
$296 $292
$317 $311
$0
$50
$100
$150
$200
$250
$300
$350
$400
$450
2008 2009 2010 2011 2012
Certified
2013
Adopted
$Millions
Property Tax Revenue
Consolidated City/County Units
Child Welfare
Levy
Fire Special
Service
Police Special
Service
Sanitation
(Solid)
Consolidated
County
Consolidated
City
Marion
County
18

24. $397
$26
$14 $44
$37 $41
$200
$250
$300
$350
$400
$450
Property Tax Revenue
Collected Net Levy and Uncollected/Circuit Breaker
$Millions
$278 $296 $292
$317 $311
$0
$50
$100
$150
2008 2009 2010 2011 2012
Certified
2013
Adopted
Net Levy Uncollected/Circuit Breaker
19

25. Levy
Circuit Breaker/
Under Collection Net Levy
Marion County
County General Fund 125,992,909 14,877,608 111,115,301
Property Reassessment Fund 1,778,477 210,313 1,568,164
Cumulative Capital Improvement Fund 4,379,866 517,715 3,862,151
Capital Improvement Debt Service 1,889,000 - 1,889,000
County Total 134,040,252 15,605,636 118,434,616
-
City of Indianapolis -
Consolidated County Fund (City General Fund) 24,844,588 3,695,240 21,149,348
Consolidated County - Park General Fund 17,176,295 2,554,702 14,621,593
Indianapolis Fire Department Fund 72,047,137 7,590,289 64,456,848
Indianapolis Metropolitan Police Department Fund 35,318,235 5,224,975 30,093,260
Property Tax Information By Fund
Operating, Capital, and Debt Service Levy Detail
Consolidated City of Indianapolis, Marion County
2013 Adopted Budget
2013
p p p , , , ,
Sanitation Solid Waste General Fund 27,715,996 3,185,906 24,530,090
Consolidated City Redevelopment General Fund 390,289 91,050 299,239
Subtotal Operating 177,492,540 22,342,162 155,150,378
City Cumulative Capital Development Fund 11,270,345 2,669,007 8,601,338
Indianapolis Fire Cumulative Capital Development Fund 2,406,725 253,138 2,153,587
Subtotal Capital 13,677,070 2,922,145 10,754,925
Consolidated City Debt Service 9,278,578 - 9,278,578
Consolidated City Redevelopment Debt Service 4,257,626 - 4,257,626
Consolidated County Park Debt Service 3,128,214 - 3,128,214
Consolidated County Metro Thoroughfare Debt Service 6,013,183 - 6,013,183
Consolidated County MECA Debt Service 3,561,130 - 3,561,130
Subtotal Debt Service 26,238,731 - 26,238,731
City Total $217,408,341 $25,264,307 $192,144,034
0
City/County Total $351,448,593 $40,869,943 $310,578,650
Note: All budgeted levy and circuit breaker amounts are subject to change. Final amounts are established by the Department of Local Government Finance
(DLGF) Budget Order which will be issued in late February or early March 2013. 20

26. Property Taxes – Descriptions of Tax Districts
Marion County Tax District
Tax Rate (County): $0.3937 on each $100 of net assessed value
Tax Rate (Cons County): $0.1609 on each $100 of net assessed value
This district includes all taxable property within Marion County’s
borders. This is the tax district supporting the County General Fund,
the Property Reassessment Fund, the County Cumulative Capital
Fund, County Debt Service Funds, the Consolidated County Fund
(aka City General Fund), and some City General Obligation Debt
Service Funds. Revenues from this tax district support all of County
government and a portion of City government general operations and
debt service.
Indianapolis Consolidated City District
Tax Rate: $0.0792 on each $100 of net assessed value
This district includes all taxable property within Marion County
borders, excluding the cities of Lawrence, Beech Grove, Southport,
and the town of Speedway. This is the tax district supporting the
Redevelopment General Fund, the City Cumulative Capital Fund,
and most City General Obligation Debt Service Funds. Tax revenues
from this district support certain City government expenses for
which property owners in the excluded cities and town are not
required to contribute.
Indianapolis Police Special Service District
Tax Rate: $0.3530 on each $100 of net assessed value
This district includes predominantly Center Township with some
surrounding areas included. It matches the boundaries of the old city
limits, before UniGov consolidation. Tax revenues generated from
this district are deposited into the Indianapolis Metropolitan Police
Department (IMPD) General Fund, which provides funding for
operating expenses of the IMPD.
Indianapolis Fire Special Service District
Tax Rate: $0.3061 on each $100 of net assessed value
This taxing district includes most of the central and eastern portions
of the county with minimal western portions included. This
configuration reflects the consolidation of all township fire
departments with the Indianapolis Fire Department (IFD), except
Pike, Wayne, and Decatur townships. The district also excludes the
cities of Lawrence, Beech Grove, Southport, and the towns of
Cumberland and Homecroft. Tax revenues generated from this
district are deposited into the IFD General Fund and the IFD
Cumulative Fund, which provide funding for operating and capital
expenses of the IFD.
Indianapolis Solid Waste Special Service District
Tax Rate: $0.0870 on each $100 of net assessed value
This district includes all taxable property within Marion County
borders, excluding the cities of Lawrence, Beech Grove and the town
of Speedway. Tax revenues from this district are deposited into the
Solid Waste Collection Fund, which provides funding for the
Department of Public Works (DPW) to perform trash collection and
solid waste removal services.
21

27. MARION COUNTY
Net Assessed Value: $34,038,407,113
INDIANAPOLIS CONSOLIDATED CITY
Net Assessed Value: $31,816,952,615
INDIANAPOLIS POLICE
SPECIAL SERVICE DISTRICT
Net Assessed Value: $10,005,101,444
INDIANPOLIS FIRE
SPECIAL SERVICE DISTRICT
Net Assessed Value: $24,477,062,443
INDIANAPOLIS SOLID WASTE
SPECIAL SERVICE DISTRICT
Net Assessed Value: $31,860,045,787
Consolidated City of Indianapolis, Marion County – 2013 Property Tax Districts
22

28. 23

29. Income Tax
State law allows Indiana counties to impose a local income tax on
the State adjusted gross income of county taxpayers.
Also, counties may choose between several income tax options and
combinations. Each type of local income tax option is regulated by
specific rules and rate restrictions. Residents of Marion County are
subject to three interrelated income taxes in the form of the County
Option Income Tax (COIT), the Levy Freeze Local Option Income
Tax (LOIT), and the Public Safety Income Tax (PST).
This local income tax is collected by the State Department of
Revenue then distributed to counties based on the amount due to
each county on State income tax returns processed.
County Income Tax Council (CITC)
Local income tax is imposed or modified in a county by the action of
the CITC. In Marion County, the CITC is composed of the City-
County Council and the fiscal body of each city or town that lies
either partially or entirely within the county. The other members of
the CITC are the Lawrence City Council, the Beech Grove City
Council, the Southport City Council, and the Speedway Town
Council.
Voting representation on the CITC is based on each member unit’s
share of the total county population. In Marion County, the City-
County Council holds over 90% of the voting representation on the
CITC.
County Option Income Tax (COIT)
Current Rate: 1.00% Maximum Rate: 1.00%
COIT revenue may be used for any lawful purpose of the
governmental unit.
Levy Freeze Local Option Income Tax (LOIT)
Current Rate: 0.27% Maximum Rate: 1.00%
An additional income tax rate may be imposed to generate revenue to
replace property tax levy growth. Thus, imposing this tax reflects a
policy choice to shift fiscal reliance from property tax to income tax,
not an overall tax increase.
Once imposed, this rate may neither be rescinded nor decreased.
Each year the CITC must hold at least one public meeting to discuss
whether or not Levy Freeze LOIT rate should be increased.
Public Safety Income Tax (PST)
Current Rate: 0.35% Maximum Rate: 0.50%
Because Marion County has imposed a Levy Freeze LOIT rate, State
law allows adoption of a PST rate. PST revenues may be used for
police and fire, including pensions, emergency services,
communications systems, jails and related facilities, and other items
related to public safety.
24

30. 0.20%
0.30% 0.27% 0.27% 0.27% 0.27%
0.45%
0.35% 0.35% 0.35% 0.35% 0.35%
1.65% 1.65% 1.62% 1.62% 1.62% 1.62%
1.00%
1.50%
2.00%
Marion County
Income Tax Rate
1.00% 1.00% 1.00% 1.00% 1.00% 1.00%
0.00%
0.50%
2008 2009 2010 2011 2012 2013
COIT Levy Freeze Tax Public Safety Tax
25

31. 1.62% 1.65%
1.40%
1.75%
2.72%
1.25%
1.50%
2.00%
2.50%
3.00%
2012 Income Tax Rates
Marion County vs Surrounding Counties
1.00% 1.00% 1.00%
0.00%
0.50%
1.00%
Marion Boone Hamilton Hancock Hendricks Johnson Madison Morgan Shelby
COIT/CAGIT CEDIT Levy Freeze/Property Tax Relief Public Safety
26

32. $13
$11
$34
$240
$247
$281
$211
$243
$221
$150
$200
$250
$300
$Millions
Income Tax Revenue
Consolidated City/County Units
$0
$50
$100
2008 2009 2010 2011 2012
Estimated
2013
Budgeted
COIT (inc PS Comm) Levy Freeze Tax Public Safety Tax Catch-up Distribution
Notes: 2012 total includes $47.6M for correction of local income tax distribution errors by the State Department of Revenue since January 2011
2013 total includes $31.8 Million of COIT revenue held by County Treasurer until allocated
27

33. County Option
Income Tax (COIT)
Public Safety
Income Tax (PST)
Levy Freeze
Local Option
Income Tax (LOIT) (c)
$7,623,135
$2,026,865
$32,759,726
$13,565,759
$6,782,880
$2,260,960
$5,989,076
$3,694,082
$2,377,710
$1,623,617
$42,339
$97,485,683 $2,003,938
$10,679,562
$31,767,652
$138,903,335 $55,369,325 $26,410,324
$169,016 $2,883,620
$1,758,615
$8,107,790
Local Homestead Credit $13,400,000 $800,000
$16,543,683 $3,786,287 $5,673,980
$169,016,034 $59,155,612 $45,634,329
Notes:
Other Units
Public Safety Communications - County (for Sheriff)
a) Entire amount transferred to IMPD General. Additionally, $4,939,633 remaining in the Public Safety Income Tax Fund at YE 2012 is transferred to IMPD General in 2013.
Income Tax Allocation
Consolidated City of Indianapolis, Marion County
2013 Adopted Budget
Countywide Total
Redevelopment General
Consolidated County General (aka City General)
County Treasurer's COIT Agency Account (d)
City/County Subtotal
Indpls/Marion County Public Library
County General
d) Account administered by the County Treasurer into which all Marion County COIT revenues, distributed from the State, are initially deposited. From this account, monthly allocations of COIT revenue are made to
each eligible unit of government in Marion County.
c) 2013 Levy Freeze LOIT allocation equals 77.6% of total levy freeze reductions to unit maximum levies. Allocation is fixed by law and based on unit maximum levies.
b) 2013 PST appropriations to County agencies also includes proportionate shares of $3,552,856 remaining in the Public Safety Income Tax Fund at YE 2012 which is not included in the allocations above.
Fund/Agency
Public Safety Communications - City
Public Safety Income Tax Fund - City (a)
Public Safety Income Tax Fund - County (b):
Sheriff
Superior and Circuit Courts
Prosecutor
IFD General
IMPD General
DPW Solid Waste Collection
Parks General
Indianapolis Public Transportation Corp (IndyGo)
Marion Co Health and Hospital Corporation
28

34. 29

35. Expenditures
Expenditure Categories (Characters)
In addition to the restrictions imposed by agencies/departments
regarding funding sources, agency spending is further restricted by
limiting the total funds available to support various spending
categories or “characters”. The Consolidated City employs five
separate characters to segregate spending. Each is described as
follows:
Personal Services (Character 1)
This category includes expenditures for salaries, wages and related
employee benefits provided for all Consolidated City employees.
Employee benefits include employer contributions to group health
and life insurance, pension benefits, unemployment compensation,
uniform allowance and similar benefits.
Materials and Supplies (Character 2)
This category includes articles and commodities that are consumed
or materially altered when used. Supplies include office supplies,
operating supplies, repair and maintenance supplies and other similar
items.
Other Services and Charges (Character 3)
This category includes expenditures for services other than personal
services required by the Consolidated City either to carry out its
assigned functions or to fulfill moral or legal obligations. Other
Services and Charges includes professional services, communication
and transportation, printing and advertising, insurance (excluding
group health, life and self-insurance), utility expenditures, contracted
repairs and maintenance, rentals, debt service expenditures for
principal and interest payments as well as long-term debt.
Properties and Equipment (Character 4)
This category includes expenditures for the acquisition of, or
addition to assets such as land, infrastructure, buildings,
improvements other than buildings, as well as machinery and
equipment.
Internal Charges (Character 5)
This category includes internal charges such as expenditures for the
Mayor’s Action Center, the Office of Corporation Counsel and Fleet
Services.
If a department has a negative appropriation for Character 5, it
means that department is a provider of internal services and a net
recipient of internal charges.
This category exists for only City departments. Similar expenditures
from county agencies are reported as Character 3 instead. Since the
Information Services Agency (ISA) is a County agency, their
charges are not administered through Character 5. Both City
departments and County agencies pay ISA charges through
Character 3.
30

36. Consolidated City of Indianapolis, Marion County
2013 Adopted 2013 Budget by Department by Service
2011 2012 2013 2013
Actuals Adopted Introduced Adopted
Public Safety Services
Indpls Metro Police Dept 191,398,989 193,322,951 201,918,247 202,543,151
Indianapolis Fire Department 136,517,569 139,992,949 143,749,605 143,749,605
DPS Administration 4,920,480 4,402,088 4,415,749 4,325,749
Homeland Security 5,380,031 11,915,621 3,611,567 3,611,567
Animal Care and Control 3,361,140 3,821,598 4,008,484 4,615,001
Public Safety Communications 0 5,096,501 6,148,519 5,186,501
MECA 4,951,519 0 0 0
Public Safety Services Total 346,529,728 358,551,709 363,852,170 364,031,573
Criminal Justice Services
MC Sheriff 104,500,096 101,795,544 109,226,303 109,226,300
MC Superior Court 53,756,170 54,356,426 53,511,556 53,340,164
MC Circuit Court 1,168,259 1,335,563 1,400,950 1,560,828
MC Prosecutor 21,207,968 22,682,249 23,593,912 23,904,019
MC Prosecutor - Child Support 4,533,382 4,298,121 4,422,942 4,422,942
MC Public Defender 17,326,271 17,420,196 17,988,175 18,113,174
MC Community Corrections 9,058,874 9,632,622 9,477,669 9,529,497
MC Forensic Services 6,208,034 6,561,670 6,884,418 6,884,418
MC Coroner 2,772,649 2,666,517 2,837,378 2,837,377
Criminal Justice Services Total 220,531,703 220,748,908 229,343,303 229,818,718
Other Public Services
Parks and Recreation 21,327,007 20,268,745 21,060,749 21,015,835
Public Works 249,510,997 108,247,287 205,411,188 185,401,765
Metropolitan Development 46,662,596 31,136,592 31,888,987 31,904,589
Code Enforcement 14,147,548 17,593,999 18,207,312 18,207,312
MC Cooperative Extension 762,448 753,971 756,415 756,415
Other Public Services Total 332,410,595 178,000,594 277,324,651 257,285,916
Executive, Legislative and Administrative Services
Office of the Mayor 4,130,292 3,727,393 4,321,910 4,321,910
Minority & Women Business Dev 0 0 745,624 745,624
Audit & Performance 721,639 819,170 818,099 818,098
City County Council 1,856,643 1,678,081 1,764,383 1,247,304
Office of Corporation Counsel 2,600,681 693,691 615,274 615,274
Finance & Management 14,258,487 6,705,659 7,513,833 7,513,833
Telecom and Video Services 493,907 494,222 501,978 491,978
MC Information Services Agency 37,278,330 34,406,340 31,165,927 31,165,927
MC Auditor 10,441,133 9,755,623 9,753,540 9,753,539
MC Assessor 6,828,652 7,274,959 7,415,191 7,415,190
MC Treasurer 2,617,401 2,069,373 2,118,199 2,118,199
MC Clerk 5,874,007 6,115,575 6,261,040 6,261,040
MC Election Board 3,222,745 3,949,307 1,338,081 1,338,080
31

37. Consolidated City of Indianapolis, Marion County
2013 Adopted 2013 Budget by Department by Service
2011 2012 2013 2013
Actuals Adopted Introduced Adopted
MC Voters Registration 720,712 1,048,505 1,128,750 1,128,568
MC Recorder 1,474,559 1,791,302 1,809,193 1,791,302
MC Surveyor 541,277 559,476 606,712 591,127
Executive, Legislative and Admin Services Total 93,060,465 81,088,676 77,877,734 77,316,994
Debt & Pension Obligations
Consolidated City/County Debt Service 45,003,324 45,078,032 38,233,306 38,233,306
Pension Obligations 59,143,202 61,376,363 61,376,363 61,975,221
Total - All Departments Agencies 1,096,679,017 944,844,282 1,048,007,527 1,028,661,728
% Change vs. Prior Year 0.0% -13.8% 10.9% 8.9%
Expenditures Appropriations by Type
CITY
Personal Services 418,332,000 433,197,571 440,150,419 440,964,254
Materials and Supplies 29,440,208 25,862,461 28,413,445 28,129,222
Other Services and Charges 285,562,598 171,860,419 175,219,556 173,650,692
Properties and Equipment 68,099,724 25,431,393 113,827,908 93,779,454
Internal Charges 0 19,099 -1,300,153 0
TOTAL EXPENDITURES 801,434,532 656,370,943 756,311,175 736,523,622
COUNTY
Personal Services 163,880,519 164,259,599 160,493,132 167,782,560
Materials and Supplies 3,792,385 3,709,130 3,949,525 3,769,717
Other Services and Charges 126,711,361 118,852,787 125,455,303 118,355,314
Properties and Equipment 859,800 1,651,823 1,798,393 2,230,515
Internal Charges 0 0 0 0
TOTAL EXPENDITURES 295,244,065 288,473,339 291,696,352 292,138,106
CITY COUNTY TOTAL 1,096,678,597 944,844,282 1,048,007,527 1,028,661,728
32
Note: 2011 Actuals do not include encumbrances recorded as of December 31, 2011. Encumbrances were excluded here to coincide with 2011
Actual Expenses reported in the Revenue and Expenses Summary on Page 15.

38. PARKS AND
RECREATION
4.4%
DPW
2.0%
OTHER PUBLIC SAFETY
2.8%
IFD
36.6%
IMPD
50.1%
EXECUTIVE &
LEGISLATIVE
4.1%
2013 City General Fund Appropriations
incl IMPD General, IFD General, Parks General , and Public Safety Income Tax
$374,248,279
Note: Excludes dedicated funds for
DPW, DCE, DMD, and PSC
FINANCE AND MANAGEMENT, 1.9%
MAYOR'S OFFICE, 1.2%
CITY COUNTY COUNCIL, 0.3%
MINORITY & WOMEN BUSINESS, 0.2%
AUDIT AND PERFORMANCE, 0.2%
CORPORATION COUNSEL, 0.2%
TELECOM & VIDEO SERVICES, 0.1%
PUBLIC SAFETY DIRECTOR, 1.2%
ANIMAL CARE & CONTROL, 1.2%
HOMELAND SECURITY, 0.4%
33

39. SUPERIOR COURTS
21.4%
PUBLIC
DEFENDER
AGENCY
8.0%
PROSECUTOR
7.3%
AUDITOR
4.3%
ASSESSOR
2.4%
OTHER COUNTY
2013 County General Fund Appropriations
incl Public Safety Income Tax, Guardian Ad Litem, and Inmate Medical Care
$221,572,307
SHERIFF
43.5%
AGENCIES
13.2%
FORENSIC SERVICES, 2.7%
CLERK, 2.5%
CHILD SUPPORT, 2.0%
COMMUNITY CORRECTIONS, 1.5%
CORONER, 1.2%
TREASURER, 1.0%
ELECTION BOARD, 0.6%
CIRCUIT COURT, 0.6%
VOTER'S REGISTRATION, 0.5%
COOPERATIVE EXTENSION, 0.3%
RECORDER, 0.2%
SURVEYOR, 0.1%
Note: Excludes ISA
34

40. DPW
79.7%
DCE
8.4%
PUBLIC SAFETY
COMMUNICATIONS
2.4%
DMD
3.1%
OTHER CITY
DEPARTMENTS
6.5%
Note: Excludes Fleet Services
and State and Federal Grants.
2013 City Dedicated Fund Appropriations
incl Rebuild Indy and Cumulative Capital Funds
$218,049,794
IMPD, 2.6%
IFD, 1.9%
FINANCE AND MANAGEMENT, 0.2%
PARKS AND RECREATION, 1.7%
35

41. INFORMATION
SERVICES AGENCY
0.0%
SHERIFF
39.8%
PROSECUTOR
18.2%
SUPERIOR COURTS
16.0%
ASSESSOR
8.6%
OTHER COUNTY
AGENCIES
17.3%
2013 County Dedicated Fund Appropriations
incl Cumulative Capital Funds
$25,145,724
Note: Excludes ISA
and State and Federal Grants
RECORDER, 5.0%
COMMUNITY CORRECTIONS, 4.9%
CLERK, 2.7%
SURVEYOR, 1.8%
PUBLIC DEFENDER AGENCY, 1.4%
AUDITOR, 0.9%
CIRCUIT COURT, 0.6%
36

42. 37

43. Agency Budget Summaries
The Agency Budget Summaries section:
1) provides an operational overview of each of the county agencies
and city departments;
2) details the funding sources that will fund each
agency/department; and
3) outlines how those agencies/departments intend to spend those
funds by expenditure category or “character”.
Sources
The “Sources” listed for each agency/department budget represents
either a single or a collection of funding sources available to an
agency/department (See the Funds section for further explanation).
Expenditures
Agencies and departments are restricted in how they can use the
funds available to them. The Consolidated City employs five
separate expenditure “Characters” to categorize these uses (See the
Expenditures section for explanation of these characters).
Final vs. Adopted vs. Introduced
For the purpose of comparison, each summary shows recent
historical data for agency/department budgets. The following
explains the terminology used in these comparisons.
Budget Introduced shows the amounts budgeted for each
agency/department as determined by agency/department finance
officers and the Office of Finance and Management. This is the
budget introduced by the Mayor to the City-County Council for
amendment and eventual adoption.
Budget Adopted shows the amounts budgeted for each
agency/department as adopted by the City-County Council in
October of the preceding fiscal year.
Actual Final shows the final expenditures and encumbrances for
each department and agency for the fiscal year.
38

44. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
INDIANAPOLIS METROPOLITAN POLICE DEPARTMENT
Introduction
Indianapolis Metropolitan Police Department (IMPD) is dedicated to
upholding the highest professional standards while serving the community
in which we work and live.
The Department is further committed to the enforcement of laws to protect
life and property, while simultaneously respecting individual rights, human
dignity, and community values.
Finally, IMPD is committed to creating and maintaining active police-
community partnerships and assisting citizens in identifying and solving
problems that improve the quality of life in their neighborhoods. IMPD was
created by Section 279 of the revised municipal code.
Structure
Operations Division
The Operations Division performs the core field level
patrol and enforcement activities of law enforcement.
Investigations Division
The Investigations Division performs proactive and
reactive investigations of crimes.
Professional Standards Division
The Professional Standards Division provides
support services within the department.
39

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46. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
INDIANAPOLIS FIRE DEPARTMENT
Introduction
The mission of the Indianapolis Fire Department (IFD) is to provide
appropriate, safe, and professional response to fire, medical and
environmental emergencies.
The Department is dedicated to minimizing the loss of life and property
through suppression, rescue, code enforcement, investigation, public
education and other innovative programs.
Structure
Executive Services Division
The Executive Services Division is responsible for all human resource
needs, including maintenance of personnel records, firefighter promotion
systems, fitness evaluations, and firefighter selection processes. The
division also manages the budget and payroll as well as coordinates with
IFD divisions and city agencies regarding all financial matters.
Compliance and Prevention Division
The Compliance/Prevention Division is headed by the Fire Marshall and is
responsible for enforcement of fire codes, building inspections, public
education, Survive Alive and special events.
Logistics Support Division
The Logistics Support Division maintains the daily needs of the department
including: apparatus maintenance and repairs to a fleet of 290 vehicles as
well as the maintenance and repairs of 44 fire stations and fire headquarters.
Operations Division
The Operations Division is responsible for apparatus emergency response
inclusive of emergency medical, specialty rescue and fire suppression. IFD
firefighters respond to over 83,800 emergency run dispatches each year.
This division manages all aspects of the emergency response system from
911 dispatch and station readiness to run response.
Emergency Medical Services Division
The Emergency Medical Services Division is responsible for EMS training,
certification and supplying equipment to the Emergency Medical
Technicians (EMT) and to paramedics in IFD. To ensure IFD personnel are
prepared to deal with thousands of medical responses each year, all
firefighters within IFD are certified as EMTs and/or paramedic.
41

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48. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
DPS ADMINISTRATION
Introduction
The City of Indianapolis Department of Public Safety (DPS) will remain a
national model leveraging the unique strengths of the Police, Fire,
Homeland Security, Animal Care and Control, and Communications
Divisions as an integrated department. DPS will deliver the highest quality
of public safety services in a fiscally effective manner to secure the Greater
Indianapolis area by preventing, preparing for, responding to, and
recovering from routine emergencies and large-scales incidents. The
Administration unit of DPS provides coordination and leadership for the
agencies within DPS.
Structure
The Department of Public Safety comprises five integrated divisions as well
as the Citizens Police Complaint Office (CPCO). The Indianapolis
Metropolitan Police Department, Indianapolis Fire Department, Division of
Homeland Security, Animal Care and Control, and Public Safety
Communications operate within one department and share resources in
innovative ways. This structure increases operational effectiveness by
leveraging the strengths of each division to provide public safety services to
the City of Indianapolis/Marion County. Each of the divisions has their
own operational goals and unique personalities.
The Department of Public Safety was created by Section 251 of the revised
municipal code. CPCO, independent of the Indianapolis Metropolitan
Police Department, was created by city ordinance. The CPCO affords
citizens of the Consolidated City of Indianapolis Marion County who
believe they have been treated improperly by an IMPD officer the
opportunity to have his or her complaint(s) both heard and investigated.
43

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50. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
HOMELAND SECURITY
Introduction
The Division leads an integrated Department of Public Safety effort to
secure, prevent, prepare, respond and ensure resiliency from natural or
human-made threats and hazards to the city, and to sustain a confident
public.
The Division is also responsible for preparing plans and managing the
safety and security of special events when anticipated requirements exceed
the capability of the concerned geographic area.
The Division of Homeland Security was created by Section 251 of the
revised Municipal Code.
Structure
The Division was formed to unify divisions within the Department of Public
Safety to create the capacity to deal with terrorist attacks, major disasters,
planning and managing special events, and other emergencies. By
embracing a single set of guiding principles, from the Director of Public
Safety to the frontline employee, we have created a single division working
to secure the City of Indianapolis/Marion County.
The Division does not operate in a vacuum. Other Federal, State, and local
institutions participate actively in the Division’s efforts to disrupt terrorist
activities, pre-planning and managing special events, and in the preparation
for and response to major disasters, as do our private and non-profit sectors
and international partners. We will continue to work cooperatively to ensure
that all of the instruments of local power – including leadership, specialized
technical expertise, research, and development investments – are brought to
bear on the challenges we face in a coordinated and unified manner.
45

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52. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
ANIMAL CARE AND CONTROL
Introduction
Indianapolis Animal Care & Control (ACC) works in partnership with the
community to promote and protect the health, safety, and welfare of the
people and the pets in Marion County.
ACC performs, but is not limited to, the following animal control functions:
to protect the safety and welfare of people and animals within the
community; to educate the public in public safety and humane issues
regarding animal care; to enforce city ordinances and state statutes
pertaining to animals; to assist the public in resolving animal issues; and to
be a strong advocate for the approximately 18,000 animals that come to
ACC by way of Enforcement Operations and Kennel Operations. ACC was
created through Chapter 251 of the revised Municipal Code.
Structure
Enforcement Operations
Managed by the Assistant Administrator of Enforcement Operations, this
section is responsible for day-to-day field operations, investigations, and
customer service in the enforcement of city ordinances and state statutes
pertaining to animals, the screening of claimants of impounded animals and
potential adopters of homeless animals in the city animal shelter, and the
provision of permanent identification for cats and dogs.
Kennel Operations
Kennel Operations is responsible for providing humane care for every
animal brought to the city animal shelter, of which there were nearly 18,000
in 2009.
This section, which is managed by the Assistant Administrator of Kennel
Operations, cares for animals in the city shelter by administering
vaccinations and medical care in coordination with ACC’s veterinary
service provider and provides social enrichment/behavioral rehabilitation in
coordination with ACC volunteers, performs behavioral assessments on
dogs before they are offered to the public for adoption, coordinates the
release of homeless animals to other animal shelters and animal rescue
groups, and provides adoption counseling to members of the public who
apply to adopt shelter animals.
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54. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
PUBLIC SAFETY COMMUNICATIONS
Introduction
PSC represents the communications and technology branch of Public
Safety. Currently, PSC maintains public safety communication and data
systems infrastructure for Indianapolis and several outside agencies.
PSC continually re-evaluates both the processes and the technologies used
to meet the public safety needs of citizens of Marion County and outlying
areas. Its mission is to safely and efficiently provide the best
communications infrastructure available. PSC was created through Chapter
251 of the revised Municipal Code.
Structure
PSC is responsible for providing the infrastructure and integrated system
resources that facilitate emergency response from the receipt of the initial
call, through dispatch of the appropriate resources, on the scene
management and documenting the incident into compliant records
management systems. PSC integrated systems include:
911 Telephone Switch
A Nortel emergency telephone switch that routes 911 calls to the
appropriate agency;
Computer Aided Dispatch (CAD)
A CAD system that is fully integrated with the 911 Switch and Radio
System;
Radio System
A Motorola digital radio system that supports full interoperability and meets
national standards for communications;
Incident & Personnel Management
A suite of incident reporting and personnel management tools that meets
national standards for law enforcement and fire fighters;
Infrastructure
Eleven tower sites that support voice and data that are tied to PSC’s data
center through the use of a dedicated microwave system;
Secure Networks
The operation of secure networks including the CAD system and the
Motorola radio system;
Fire House Alerting System
A Fire House Alerting System that provides emergency notification with
incident information to firefighters;
Mobile Data System
Mobile data systems that provide important incident information to
computers in public safety vehicles and other devices;
Mobile Command
Two Communications Vans that allow Incident Command to be established
at the scene of an event and enhance on scene and interoperable
communications.
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56. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
MARION COUNTY SHERIFF’S OFFICE
Introduction
The Marion County Sheriff's Office is comprised of 1,021 employees, of
which 734 are Deputies and 287 are civilians.
Structure
Office of the Sheriff
The Office of the Sheriff includes the Sheriff, his executive staff, the
Internal Affairs Section, and support staff. The responsibility of this Office
is to manage the current and long-term direction of the Sheriff's Office.
Criminal Division
The Criminal Division is responsible for security of 24 criminal courts, the
execution of thousands of criminal warrants, monitoring of 1,600 sex and/or
violent offenders, City-County Building security, gang intelligence, internal
criminal investigations, and reserve deputy operations.
Administration Division
The Administration Division includes Human Resources, Finance, Training,
Accreditation, Quartermaster, Chaplaincy, Grants, Public Relations, Fleet
Services, the Armory, and the Planning and Research Section.
Civil Division
The Civil Division includes civil process, tax collection, civil warrants,
evictions, replevins, and real estate foreclosures.
Communications Division
The Communications Division answers more than 2.1 million telephone
calls from the public for emergency services, crime reporting and non-
emergency service. These calls are coordinated and assigned to patrol and
investigation units of the Indianapolis Metropolitan Police Department, the
Marion County Sheriff's Office, as well as 25 other law-enforcement
agencies in Marion County.
Jail Division
The Jail Division is responsible for daily security and well-being of
approximately 2,400 inmates in the Marion County Jails. The Jail Division
is also responsible for the operation of the Arrestee Processing Center,
where more than 52,000 arrestees are processed each year. Jail Division
Deputies transport the arrestees from the site of the arrest to the Processing
Center. The Jail Division is also responsible for the transportation of
prisoners between Marion County Jails and other correctional facilities
throughout Indiana.
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58. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
MARION COUNTY SUPERIOR COURT
Introduction
The Marion County Superior Court comprises 36 elected judges, 40
commissioners and magistrates, and over 750 staff employees. The Court is
structured into 4 divisions - Civil, Criminal, Juvenile, and Probate. In
addition, there are a number of departments within the Court, including
Probation, Jury Pool, Juvenile Detention Center, Information Technology,
and Family Court.
The Court is structured internally with an Executive Committee of four
judges elected by all Superior Court judges for terms of two years that
oversees the general policy and management of the Court. The Criminal
and Civil Terms have a Chair and each department has a Supervising Judge
appointed by the Executive Committee.
Structure
Court Division
The 36 courts of the Courts Division handle more than 50,000 civil cases
and more than 40,000 criminal cases. Some courts are specialty courts such
as domestic violence, drug, mental health, environmental, and traffic. In
addition, the courts manage programs such as re-entry and community work
crews.
Probation Department
The Probation Department comprises two divisions: adult and juvenile. Its
mission is to enhance community safety by enforcing court orders while
striving to change lives. Probation assists in relieving jail bed concerns
through both pre-trial and probation services. The Juvenile Division
continues to implement strategies endorsed by the Juvenile Detention
Alternative Initiative which has resulted in a substantial reduction in the
number of juveniles having to be held in the Juvenile Detention Center.
Administrative Division
The Administrative Division manages the overall operation of the Courts
including human resources, finance, payroll, facilities management,
procurement, technology, fleet, and staff training.
Juvenile Detention Division
The Marion County Juvenile Detention Center (MCJDC) is a maximum
security holding facility for detained youth. The MCJDC maintains youth,
ages 11-18 years, in a safe and secure environment while allowing
continuity of services. Each youth detained within the MCJDC will
continue their education; continue their mental health and basic health
exercises; and increase healthy social skill-building processes. We are
committed to providing a safe and secure Juvenile Detention Center, while
providing practical, effective, and high-quality services to the youth within
the MCJDC.
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60. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
MARION COUNTY CIRCUIT COURT
Introduction
The Marion County Circuit Court is a constitutional court, established under
Article VII, Section 8 of the Indiana Constitution. Today, the Circuit Court
hears civil matters and has exclusive statewide jurisdiction for insurance re-
organization/liquidations and medical liens.
In Marion County, the Circuit Court has exclusive jurisdiction for all county
tax collections, name changes, and hardship driver’s licenses. Furthermore,
the Court provides supervision to the nine Marion County Small Claims
Courts.
Structure
Paternity Division
The Paternity Division is responsible for cases in which paternity may be
established and related issues of child support enforcement under Title IV-
D of the Social Security Act. Custody, visitation, and other parenting rights
are, also, issues addressed in this division of the Court.
The Paternity Division is headed by a Master Commissioner, who reports to
and is directly supervised by the Circuit Court Judge. The Master
Commissioner, in turn, directly supervises three full-time commissioners,
two court reporters, and six bailiffs serving the Division.
General Division
The General Division handles the remainder of the Court’s docket. The
Circuit Court Judge supervises one full-time commissioner and the senior
court reporter, who supervises two bailiffs and another court reporter.
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62. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
MARION COUNTY PROSECUTOR
Introduction
The Marion County Prosecutor’s Office is dedicated to holding criminals
accountable for their actions, preserving the rights of victims and
continually seeking justice, all while maintaining the highest of ethical
standards.
Structure
Major Case
Handles major felony cases, including homicides. Victim Advocates are
assigned to each of these courts, who have the responsibility of notifying
victims of actions taken by the court, court appearances, plea agreements
and trials. The Major Case Division has units dedicated to the prosecution
of sexually based offenses, arson, vice and human trafficking.
Strike
This division is responsible for three (3) areas of crime – drugs, guns and
gangs. Vigorous prosecution of these crimes is essential to the safety of the
community. The Strike Team partners with various police teams to assist in
investigations, arrests, charging decisions and the ultimate presentation of
the case to the court.
Community Prosecution
Community prosecutors are assigned to the various police districts and
special areas. These prosecutors work closely with district commanders and
detectives to develop strategies to protect and defend the communities
served by the individual police districts. Community prosecutors engage in
community outreach programs to bring the criminal justice system to as
many Marion County residents as possible.
Juvenile
Files and prosecutes charges against children 17 years of age and younger.
There are exceptions for more serious crimes that are handled by the adult
courts. This division processes all cases from truancy to armed robbery.
Domestic Violence
Prosecutes all cases involving harmful physical contact, property damage,
threats and violation of court orders that occur between current or former
spouses, family members or those who have or previously had a significant
personal relationship.
D-Felony/Misdemeanor
Handles the prosecution of all misdemeanor and Class D felony criminal
cases. Typical cases include driving while intoxicated, theft, shoplifting,
battery, prostitution, vandalism, moving traffic violations and trespassing.
This division handles more criminal cases than all other divisions
combined.
Grand Jury
For cases involving white collar crime, public corruption, tax evasion and
other longer term investigations, the Prosecutor has a staff of investigators
and lawyers dedicated to the collection of evidence. If criminal activity is
suspected, the evidence is presented to a Grand Jury composed of six (6)
citizens of Marion County that listen to the evidence and determine if
criminal charges are filed.
Criminal Charging
Police agencies present cases to this division for review. Deputy
prosecutors determine what charges are to be brought and what additional
investigation is necessary. The Prosecutor has complete discretion to file
charges, not file charges and which charges are to be filed.
Special Assignments
Currently this division includes a forfeiture unit that seizes property used in
criminal enterprises, a prosecutor training unit that offers in-service training
to deputy prosecutors, a high tech unit that investigates the use of
technology to advance the prosecution mission, a post-conviction unit that
responds to requests for sentence modifications after a person is convicted
of a crime and a check deception unit that prosecutes cases of insufficient
funds checks.
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64. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
MARION COUNTY PROSECUTOR– CHILD SUPPORT DIVISION
Introduction
The Child Support Division of the Marion County Prosecutor’s Office
provides a wide range of services to parents who need child support
establishment, enforcement, or modification.
Services are provided and authorized through the federal Title IV-D
program and through a cooperative agreement with the Indiana Child
Support Bureau. Services are provided at the downtown office, as well as
branch offices located at Flanner House, Center Township Trustee’s Office,
Wayne Township Trustee’s Office, and the Morris Settles Township Center.
Structure
Legal
Deputy prosecutors are responsible for the review, approval, and
maintenance of the cases assigned to the Child Support Division. These
cases include paternity establishment, petitions for child support, contempt
cases, modifications, medical support, interstate cases, and many additional
issues related to child support. Deputy prosecutors are assigned to sixteen
(16) regular weekly dockets and are assigned to additional hearings as
scheduled by the courts. Deputy prosecutors are aided by two attorney
assistants who work with administrative issues and many other tasks.
Paternity
Staff in this section prepare cases for court, including pleadings, exhibits,
and genetic testing. These cases often are based upon paternity affidavits
executed by the parents and sometimes include interstate cases.
Litigation
Staff provides support for deputy prosecutors, including preparing cases for
thirteen (13) dockets per week, as well as a number of additional court
hearings. Additional services are provided through this section, including
mediation services and the Parents That Work program.
Interstate
A significant number of cases involve parents and children living in other
states. This section is responsible for coordinating communication and
services across state lines, including paternity establishment, medical
support, child support order establishment and enforcement, and
modifications of child support orders.
Intake
In-person interaction with parents is the primary function of this group. In
addition to seeing 100 appointments in an average week, staff meets with
another 90 parents per week as walk-ins. Primary duties include initial case
creation, document preparation, and preparing cases for attorney review.
Branch
Intake functions are also available in the community, allowing parents the
opportunity to obtain services without having to travel downtown. Duties at
the branch locations are substantially the same as the intake division
previously listed.
Internal Services
Staff assigned to this section provide support services to other Child
Support Division employees. These include maintenance of files,
calculating balances on child support accounts, sending income withholding
orders, and working special reports.
Solution Center
Calls to the Child Support Division’s general access number average about
12,500 per month. Staff assigned to this division provide general
information, schedule appointments, assist in coordinating child support
services to callers.
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66. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
MARION COUNTY PUBLIC DEFENDER AGENCY
Introduction
The Marion County Public Defender Agency provides legal representation
to indigent people of the Consolidated City of Indianapolis, Marion County
in all proceedings where the right to counsel has been established by law.
The agency is committed to vigorously pursuing equal justice for all clients
in an effective and efficient manner.
Structure
Major Felony Division/Major Case Unit
The Major Felony Division is responsible for representing indigent citizens
who are charged with A, B, or C level felonies. The Major Felony/Major
Case Unit serves Courts 1, 2, 3, 4, 5 and 6.
D-Felony Division
The D-Felony Division serves Courts 8, 9, 15, 18, 22 and 24.
Drug Division
The Drug Division serves Major Felony Courts 20 & 23; D-Felony Court
14; the Drug Treatment Diversion Program; and the Marion County Re-
Entry Court.
Misdemeanor Division
The Misdemeanor Division serves the general Misdemeanor Courts 7, 8, 10
and 19, Mental Health Court; Community Court; and Title IV-D Court.
Domestic Violence Division
The Domestic Violence Division serves Courts 16, 17, and 21.
Appellate Division
The Appellate Division handles all appeals for the agency.
Juvenile Division
The Juvenile Division serves the juvenile Courts; one team represents
delinquency cases and the other represents termination of parental rights
and child in need of services (TPR/CHINS) cases.
Administration
The Administration Division includes the Investigations Unit, Deposition
Unit, Adult and Juvenile Alternative Placement Program staff, Finance,
Human Resources and Operations.
Interpretive Services
The Interpretive services division provides and coordinates interpretive
services to our non-English speaking clients.
Conflict Panel
The Conflict Panel handles conflict cases for the Agency. This panel is
administered by an outside attorney and reports directly to the Public
Defender Board.
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68. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
MARION COUNTY COMMUNITY CORRECTIONS
Vision and Mission Statements
Vision
To provide the citizens of Marion County a safer community.
Mission
To enhance public safety by raising offender accountability through the use
of evidence based practices and interventions.
Structure
Home Detention
The electronic equipment used for client monitoring includes active radio
frequency for typical home detention clients as well as global positioning
satellite equipment for high risk offenders, including domestic violence
offenders who are on home detention. Community Corrections also offers
electronic alcohol monitoring equipment. Offenders may be placed on any
combination of Home Detention, GPS, and Alcohol Monitoring. All
offenders under supervision have a variety of programming available.
Community Corrections utilizes the Indiana Risk Assessment System
(IRAS) to assess the risk of reoffending and services needed for all clients
under supervision. Based on overall risk score and identified criminogenic
needs, clients may be placed into the following evidence based programs
presented by trained facilitators: Parenting, Anger Management, Thinking
For a Change, Substance Abuse Treatment, as well as Job Readiness
workshops and GED/ABE. Mental health programming is also available
for those mentally ill offenders who might otherwise have been incarcerated
at the local or the state levels. MCCC has an Addictions Intervention
Component which focuses on addictions issues.
Work Release
In October 2007, the agency opened the Duvall Residential Center which
provides services for male work release offenders and has capacity for up to
350 persons. All residents of Duvall are eligible for the same programming
opportunities as electronic monitoring offenders.
Through contracts with service providers, we are able to serve offenders at
3 other locations. Volunteers of America (VOA) currently provides a total
of 90 beds for male offenders split among General Population, Community
Transition Program, and the Mental Health Component at Brandon Hall.
VOA also operates the Theodora House, which is a residential facility for
60 female offenders. In addition, the Craine House provides the
opportunity for 4 women with pre-school aged children to serve their
sentence in the community while living with their children.
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70. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
MARION COUNTY FORENSIC SERVICES
Introduction
The Indianapolis-Marion County Forensic Services Agency (I-MCFSA) is
mandated to provide forensic science services for subject law enforcement
agencies in criminal investigations under the authority of City-County
Ordinance Number 48, 1985.
The Crime Lab provides scientific testing on items of evidence recovered in
criminal cases and submitted for forensic analysis
Structure
The I-MCFSA is governed by the Forensic Services Board and comprises
seven units, which include nine sections.
Forensic Administration Unit
The Forensic Administration Unit oversees Evidence Intake, personnel
actions and timekeeping functions. This unit writes all grant applications
and submits progress reports.
Forensic Operations Unit
The Forensic Operations Unit is responsible for all purchasing, accounting
and budgeting for the agency. This Unit also executes all grants awarded to
this agency.
Chemistry Unit
Drug Chemistry: The Drug Chemistry Section examines all suspected
controlled substances.
Trace Chemistry: The Trace Chemistry Section analyzes hair, fibers, fire
debris, and blood for alcohol content, lamps and paint evidence.
Biology Unit
Serology Section: This section examines all evidence suspected of
containing stains originating from body fluids.
DNA Section: Personnel assigned to the DNA Section extract DNA for
samples collected from evidence, develop a DNA profile and attempt to
identify a suspect.
Quality Assurance Unit
This unit oversees the ASCLD/LAB International quality assurance
program and acts as the primary liaison between this agency and the
accrediting body.
Criminalistics Unit
Forensic Documents: Examinations conducted in this section consists of
handwriting analysis, counterfeiting, physical match and indented writing
Latent Fingerprints: Personnel in this section locate, preserve and compare
prints lifted from evidence to prints obtained from crime scene evidence.
Firearms: This section examines firearms, toolmarks, footwear and tire
track evidence.
Crime Scene Unit
Crime Scene Response: The Crime Scene Unit is a 24/7 operation that
responds to major crime scenes, i.e. homicides, within Marion County
Forensic Evidence Technician Section: The FET Section collects all sexual
assault kits and evidence from area hospitals to preserve evidence. They
also work with the Marion County Coroner’s Office at autopsies to collect
and preserve evidence.
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72. Consolidated City of Indianapolis, Marion County 2013 Adopted Budget
MARION COUNTY CORONER
Introduction
The Marion County Coroner's Office serves the needs of the families of
those who die in Marion County as well as the needs of other agencies
involved in the investigation of unusual, unexpected, and unexplained
deaths.
The Marion County Coroner’s Office provides, in a timely manner, an
accurate completion of the Coroner's Verdict and death certificates. With
regard to all such matters, the Coroner’s Office provides public education,
support, compassion and confidentiality. All personnel strive to maintain
the highest level of integrity while serving the needs of Marion County
citizens.
Structure
Administrative Division
Under the direct supervision of the Chief Deputy, the Administrative
Division works with families, law enforcement agencies, and the public to
ensure that public information is shared and general inquiries are addressed
in a timely manner.
Pathology Division
The Pathology Division comprises a contracted Forensic Pathology group,
an Indiana University School of Medicine Forensic Fellow, and county-
employed Forensic Autopsy Assistants. Forensic Autopsies are performed
by board certified Forensic Pathologists, in accordance with the National
Association of Medical Examiner Standards. These standards are used as a
guide to determine the cause and manner of death following the initial
investigation.
Investigations Division
Under direct supervision of the Chief Deputy Coroner, appointed Deputy
Coroners conduct various death investigations. Over 1,500 deaths are
reported to the Marion County Coroner's Office annually, each of which is
examined by the Deputy Coroners to determine which warrant further
investigation. Deputy Coroners are certified by the Indiana State Coroner's
Training Board and all investigators who have been employed more than
one year become certified Medicolegal Death Investigators, a designation
recognized by the State of Indiana.
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