Indiana Administrative Code Title 85 - BUDGET AGENCY
Indiana Administrative Code – Title 85: Budget Agency
Title 85 of the Indiana Administrative Code (IAC) pertains to the Indiana State Budget Agency, which plays a central role in managing the fiscal operations of Indiana’s state government. The agency is responsible for budget development, revenue forecasting, expenditure oversight, and ensuring efficient use of taxpayer dollars across state agencies.
🔹 Key Functions Covered in Title 85 IAC:
Budget Formulation and Implementation
Procedures for preparing and submitting biennial or annual state budgets.
Budget instructions for state agencies.
Allotment and Spending Controls
Rules for quarterly allotments and expenditure limits.
Contingency fund management.
Financial Reporting and Audits
Requirements for reporting financial status and performance metrics.
Audit compliance and internal controls.
Capital Project Oversight
Budget procedures for capital appropriations and bond issuance.
Management of construction and infrastructure project funds.
State Reserve and Rainy Day Fund Management
Guidelines on the use and replenishment of reserve funds.
Performance-Based Budgeting
Use of performance indicators and outcomes in budget allocations.
🔎 Common Sections You May Encounter:
85 IAC 1 – General provisions
85 IAC 2 – Budget instructions and formats
85 IAC 3 – Capital and operating budgets
85 IAC 4 – Contingency fund rules
85 IAC 5 – Grants management (if applicable)
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