Budgeting Assistance for Cities and Towns
We’re here to help you navigate the complex world of budget adoption. The links and information on this page will help you with your budgeting responsibilities.
2025 Aim Budget Bulletin
Aim annually publishes a comprehensive guide to municipal budgeting, and each of our municipal members receives a copy of this valuable administrative resource. The 2025 Budget Bulletin is designed to assist city and town officials with the responsibility of developing and adopting a budget. The first section of this publication is a narrative that discusses some generalities of the Indiana municipal budget process, including how to determine expenses and revenues, and how to balance the budget. The text organizes the budget process into the logical steps that a municipality would take to reach the final adoption of a budget. Supplements follow to help with specific components of a municipal budget. All municipalities may not need to use the information provided in every supplement to complete a budget.
2024 Aim Salary, Wage, and Fringe Benefits Survey
The Aim Salary, Wage, and Fringe Benefits Survey provides annual compensation and benefits information to assist municipal officials with reviewing comparative data and creating budgets. The Salary Survey has been a valuable tool for all Indiana cities and towns. As we head into another season of budget-making, the survey results are useful in providing comparative data for decision making and an in-depth view of what others are doing. The Survey results are compiled into three documents: Cities, Towns Over 2,000, and Towns Under 2,000. The 2024 Salary Survey is available for Aim members. Please email aim@aimindiana.org to receive a copy.
2024 Guide to Public Purchasing
The 2024 Public Purchasing Guide provides a general guide to Indiana’s public procurement laws – specifically those statutes governing the purchase of goods and services. The Guide is intended to provide Aim members with a basic understanding of the procedures surrounding purchasing. The Purchasing Guide is for Indiana’s cities and towns, and for special purpose entities such as park districts, redevelopment districts, and storm water districts established by individual municipalities.
2023 Budget Revenue Estimates
The state has released the Estimated Miscellaneous Revenues for Budget Year 2023. This report provides estimated amounts of various miscellaneous revenues for both the periods of July through December 2022 and Budget Year 2023. In addition, the report provides detail on how these estimated revenues were computed. Revenues included are those for which the Department currently has data available to compute values on a statewide basis. Local governments may also have additional revenues not documented on this report that should be considered when formulating the 2023 budgets. Please direct questions to LocalGovernment@auditor.in.gov.
2023 Maximum Levy Growth Quotient
The State Budget Agency has calculated the maximum levy growth quotient pursuant to IC 6-1.1-18.5-2 for property tax levies first due and payable in CY 2023. The growth quotient for CY 2023 is 5.000%. The supporting documentation is contained in the attached file and uses the information released by the Bureau of Economic Analysis on June 22, 2022.