The county council reviews and approves what each department will spend out of the county general fund every year based on department requests. The council also reviews departmental budgets not funded through county general, such as the assessors' office and county highway department. The Indiana Department of Local Government Finance (DLGF) gives final approval for all budgets individually, based on expected county revenue.

Carroll County Auditor Beth Myers reported to council members Tuesday afternoon that the county general 2009 spending plan for $5,566,778 was approved by DLGF last week. However the state agency requires county highway to reduce its 2009 budget from the requested $1,792,175 to $1,697,591. Myers said the reduction is likewise based on projected county revenue.

An additional appropriation request for $58,000 by the highway department was tabled. Myers said it is unlikely DLGF will approve an additional for a department that was required to reduce a 2009 budget request by $94,584. The matter will be revisited at the next meeting, June 29.

Local Option Highway User Tax

Council approved 2010 LOHUT, more commonly known as "wheel tax" fees. Although the legal advertisement indicates passenger cars, trucks of less than 11,000 pounds gross weights, and motorcycles will be charged $25 annually, council members reduced that amount to $20 per car, which is the same as the 2009 rate.

Beginning Jan. 1, 2010, buses will cost $35, recreational vehicles $25, semi-trailers $40, tractors $30, light trailers less than 12,000 pounds $10, heavy trailers more than 12,000 pounds $25, light trucks less than 30,000 pounds $25 and heavy trucks more than 30,000 pounds $30.

Money collected from LOHUT is used only to construct, reconstruct, repair or maintain streets and roads under the county jurisdiction, according to the adopted ordinance.

Finance committee

Council president Ann Brown presented the finance committee recommendations for 2010 and 2011 cumulative capital improvements fund expenditures. She said the proposed budget, which will be discussed with commissioners at a joint session Monday at 8:30 a.m., was designed to provide a 2010 end-of-the-year balance of $1,071,259 after beginning the year with $853,259.

Brown said although the fund contained a balance of $1,071,823 at the beginning of this year, projected income and expenditures will deplete the fund to less than $1 million, which is undesirable. The 2011 proposed cum cap budget will leave an end-of-year balance of $1,238,259.

"You've got to have a plan to keep the balance up," she said.

Brown recommended a five-year plan be developed beginning in 2012.

Property tax payments

Brown said she learned from county treasurer Jane Brewington that although the treasurer's office will accept early tax payments, county taxpayers are being discouraged against early payments. She explained the rationale is that although the county needs money, the owed tax amounts are not known and bookkeeping will become cumbersome when they are determined. She also said the early payments will not be able to be utilized to pay county bills and can only be invested for interest.

Other business

Ron Slavens reported from the auditors' report the County Option Income Tax (COIT) receipts have decreased 11 percent from this time last year. However, ambulance fees, Carroll Manor receipts and the cumulative bridge fund have all increased since May of 2008. He noted that cum cap is "quickly deteriorating."

Transfers approved:

• Commissioners - $7,000 from cost of keeping juveniles to unemployment. Additional appropriations approved:

• Recorder - $2,500 from other services fund to redacting;

• Sheriff - $22,500 from cumulative capital improvement fund for a vehicle.

Council and commissioners will meet in joint session Monday at 8:30 a.m. to discuss the proposed cum cap budget and other budgetary considerations. The council will meet July 21 at 8:30 a.m.