6100 Southport Road

Portage, Indiana 46368

(219) 763-6060

www.nirpc.org

FINANCE AND PERSONNEL COMMITTEE

Meeting Agenda - Thursday, May 20, 2021 -- 8:00 a.m.

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Phone Number: (US) +1 218-296-8753 PIN: 562 990 956#

1. Call to Order

   
   

2. Meeting Minutes of April 15, 2021 Pages 1 - 2

   
   

3. Review of Financial Status – April 2021 Budget vs Actual Pages 3 - 11

   1. Bank Statement Reconciliations

   2. General Fund Expenses YTD April 2021

   3. General Fund Revenue YTD April 2021

   4. CARES Expenses YTD April 2021

   5. CARES Revenue YTD April 2021

      
      

4. Approval of General Fund Claims Register – April 2021 Pages 12 - 13

   ACTION REQUESTED: Approval

   
   

5. Approval of CARES Act Claims Register – April 2021 Pages 14

   ACTION REQUESTED: Approval

   
   

6. NIRPC Resolution 21-13: Establishing a Policy for Electronic Fund Transfers Pages 15 - 17

   ACTION REQUESTED: Recommendation for Approval

   
   

7. Personnel update

   
   

8. Other Business

   
   

9. Adjournment

The next meeting is scheduled for July 15, 2021 at 8:00 a.m.

The Northwestern Indiana Regional Planning Commission (NIRPC) prohibits discrimination in all its programs and activities on the basis of race, color, sex, religion, national origin, age, disability, marital status, familial status, parental status, sexual orientation, genetic information, political beliefs, reprisal, or because all or part of an individual's income is derived from any public assistance program. Users may access the Relay Indiana Service by calling 711 or 1-800-743-3333. Requests for alternative formats may be made 72 hours in advance by contacting nirpc@nirpc.org.

NORTHWESTERN INDIANA REGIONAL PLANNING COMMISSION FINANCE AND PERSONNEL COMMITTEE

April 15, 2021 / Google Meet Virtual Meeting – 8:00 a.m.

Members Present

Greg Stinson, Richard Hardaway, Bob Carnahan, Justin Kiel, George Topoll Staff and Others Present

Ty Warner, Talaya Jones, Kathy Luther, Lisa Todd, Stephanie Kuziela, Meredith Stilwell, Denarie Kane, David Hollenbeck, Wendy Mis, Bryan Blazak, Duane Arndt

Call to Order

Greg Stinson called the meeting to order with the Pledge of Allegiance.

Approval of Minutes

The minutes of the March 18, 2021 meeting were presented. Bob Carnahan made motion and Richard Hardaway seconded to approve the minutes. A roll call vote was taken with Bob Carnahan, Richard Hardaway, Justin Kiel, Greg Stinson and George Topoll voting in the affirmative motion passed 5-0.

Final 2020 Year End Financial Status Budget to Actual

Talaya presented the general fund financial reports, year to date December 2020. Total expenditures for the period ending December 31, 2020 are $6,667,100 of the $10,258,326 budgeted. When questioned by Commissioner Carnahan regarding what happens to the excess money, Talaya explained the money is in grants and is reprogrammed into the 2021 budget. Total general fund revenue for the period is $2,096,002 of the $3,275,273 budgeted. When questioned by Commissioner Carnahan if there is potential for uncollected revenue to be collected in 2021, Talaya indicated NIRPC has already started collecting some of the funds.

Talaya presented the financial reports for Coronavirus Aid, Relief and Economic Securities (CARES), year to date December 2020. Total NIRPC CARES fund expenditures for the period ending December 31, 2021 were

$2,534,727. Commission Stinson pointed out a $500 error in the Departmental category. Total CARES revenue collected for the period is $2,833,872 of the $4,307,009 budgeted.

Review of Financial Status – March 2021 Budget vs Actual

Talaya Jones presented the March 2021 bank reconciliations for the NIRPC general account and the Revolving Loan Fund (RLF) account.

Talaya Jones presented the March 2021 general fund financial reports. Total expenditures for the period ending March 31, 2021 are $960,295 of the $11,981,765 budgeted. Total general fund revenue for the period is $22,885 of the $3,574,659 budgeted.

Talaya presented the Coronavirus Aid, Relief and Economic Securities (CARES) Act financial reports, year to date March 2021. Total NIRPC CARES fund expenditures for the period ending March 31, 2021 are

$116,707 of the $1,034,233 budgeted, with total CARES expenditures at $1,154,048 of the $5,267,013 budgeted. Total CARES revenue collected for the period is $896,180 of the $4,282,009 budgeted.

Approval of Claims Registers – March 2021

Talaya presented the March 2021 General Fund claims register totaling $257,532.28 to the Committee for approval. Bob Carnahan made motion and Justin Kiel seconded to approve the March 2021 General Fund claims register. A roll call vote was taken with Bob Carnahan, Richard Hardaway, Justin Kiel, Greg Stinson and George Topoll voting in the affirmative, motion passed 5-0. The CARES Act expenditures register of claims totaling $879,636.59 was then presented for approval. Bob Carnahan made motion and Richard Hardaway seconded to approve the March 2021 CARES Act claims register. A roll call vote was taken with Bob Carnahan, Richard Hardaway, Justin Kiel, Greg Stinson and George Topoll voting in the affirmative, motion passed 5-0.

Resolution 21-05 – 2021-2022 UPWP Amendment #4, FY 2022 Update

Kathy Luther presented Resolution 21-05 to the. The Unified Planning Work Program (UPWP) is NIRPC’s scope of work for federal Department of Transportation funds spent for Metropolitan Planning Organization planning and transit oversight and is a two-year work program. The second year in the program is always an estimate and needs to be revised after the budget is determined and planning emphasis areas given by the Federal Transit Administration and Federal Highway are received. Amendment #4 is an update of the UPWP document to make the necessary changes. Bob Carnahan make motion and Justin Kiel seconded to recommend Resolution 21-05 to the NIRPC Commission for approval A roll call vote was taken with Bob Carnahan, Richard Hardaway, Justin Kiel, Greg Stinson and George Topoll voting in the affirmative, motion to passed 5-0.

Personnel updates

Meredith Stilwell reported that submissions have been received for the current job postings of Director of Transportation, Economic District Development Coordinator and Programming and Grant Assistant.

Other Business None

Adjournment

There being no further business, the meeting was adjourned.

NORTHWESTERN INDIANA REGIONAL PLANNING COMMISSION

Run: 5/04/2021 @ 1:36 PM

Reconciliation - General

Closing Balance from Previous Statement.......................... .............. ............................. ......................

3/31/2021

Closing Balance for this Statement................. ....................................................................................‌

Difference............................ .................... ...............................................................

4/30/2021

915,162.24

0.00

Cash Balance from General Ledger...... ............................................................................................ ..

Open Activity from Bank Register........................ .................................................. ...

Adjustment for Service Charges and Interest........................... .................. ................

General Ledger Reconciliation to Statement................................. .............................................................

4/30/2021 905,108.38

(10,053.86)

0.00

915,162.24

Trial Balance - Cash

Run: s10412021 at 1:37 NORTHWESTERN INDIANA REGIONAL PLANNING COMMISSION

For 4/30/2021

Page: 1

All 1.1.001.0000.1010.0 Cash

Total

j <:J\ { \J\

6 \ \ I

Balance 905,108.38

905,108.38

l\(·)lt\

'\:)'

NORTHWESTERN INDIANA RE:GIONAL PLANNING COMMISSION

Run: 5/0412021 @ 10:12 AM Reconciliation - Revolving Loan Fund Page:

Closing Balance from Previous Statement........................ ........................................ ...........................

3/31/2021

188,606.76

Closing Balance for this Statement........................................................ .............................................

Difference................ ......................... ........ ............................................................. .

4/30/2021

191,145.82

0.00

Cash Balance from General Ledger............... ....................................................... ..............................

Open Activity from Bank Register............................................................ .................

Adjustment for Service Charges and Interest............ .................................................

General Ledger Reconciliation to Statement............................. ............................................................ .....

4/30/2021 191,145.82

0.00

0.00

191,145.82

/s I,1 jJI

*

Trial Balance - Cash

Run: 5;0412021 at 10:11,l.ORTHWESTERN IN DIANA REGIONAL PLANNING COMMISSION

For 4/30/2021

Page: 1

All 2.3.050.0000.1010.0 Cash

Total

Balance 191,145.82

191,145.82

/s1i

5\ )J\

CARES FUND EXPENDITURES

YTD April 2021 Expenses Budget vs Actual

450,000

442,840

429,116

400,000

350,000

338,055

300,000

250,000

209,751

228,922

200,000

168,816

147,074

150,000

95,563 90,149

100,000

28,335

21,751

50,000

18,142

-

SALARIES

FRINGE BENEFITS

OCCUPANCY

MAINTENANCE

DEPARTMENTAL

CONTRACTUALS

YTD April Budget YTD April Expended

YTD April 2021 Expended by Category

26%

39%

2%

3%

10%

20%

Salaries

Fringe Benefits Occupancy Maintenance Departmental

Contractuals

Revenue by Funding Source as of April 30, 2021

2% 1%

1% 0%

5% 14%

77%

County Appropriations Federal Agencies

State Agencies

Local Agencies

Non-Governmental

Economic Development District Interest Income

YTD April 2021 Expenses Budget vs Actual

250,000

236,733

200,000

146,000

150,000

100,000

100,000

66,459

59,147

50,000

5,000

1,500 239

-

SALARIES

CONTRACTURAL

DEPARTMENTAL

CAPITAL OUTLAYS

Budget Expended

Contractual

Revenue by Funding Source as of April 30, 2021

20%

80%

CARES Operating

Economic Development District

This form approved by the State Board of Accounts for use by the Northwestern Indiana Regional Planning Commission (1985)

Allowance of Claims

This form approved by the State Board of Accounts for use by the Northwestern Indiana Regional Planning Commission (1985)

Allowance of Claims

Dated this                           day of              ,2021.

RESOLUTION 21-13‌

A RESOLUTION ESTABLISHING A POLICY FOR ELECTRONIC FUND TRANSFERS AND ONLINE BANKING FOR NORTHWESTERN INDIANA REGIONAL PLANNING COMMISSION

WHEREAS, Northwestern Indiana Regional Planning Commission finds it necessary and efficient to use Automatic Clearing House (ACH) and Electronic Funds Transfer (EFT) including online banking transfers for payments and deposits, pursuant to Indiana Code 36-1-8-11.5, and;

WHEREAS, Northwestern Indiana Regional Planning Commission now determines that it is reasonable and appropriate to authorize ACH and EFT including online transfer transactions pursuant to Indiana Code.

NOW, THEREFORE, BE IT RESOLVED by Northwestern Indiana Regional Planning Commission that:

Section 1. Automatic Clearing House (ACH) Transactions. ACH transactions are hereby authorized for Northwestern Indiana Regional Planning Commission to make certain payments via ACH. Authorized payments include payroll, bond payments, and other accounts payables.

Section 2. Electronic Funds Transfers (EFT) Including Online Transfers. Northwestern Indiana Regional Planning Commission also authorized to use online transfers for the purpose of transferring funds to the Account Payable checking account from the CARES checking account as it relates to services in the process of paying claims/invoices.

Section 3. Documentation. Northwestern Indiana Regional Planning Commission is required to maintain adequate documentation of the above-referenced transactions for future audits, as provided by law.

All of which is CONSIDERED, APPROVED, AND ADOPTED by Northwestern Indiana Regional Planning Commission, this 20th day of May, 2021.

ATTEST:

George Topoll Chairperson

Richard Hardaway Secretary

SPECIAL DISTRICTS BULLETIN

AND UNIFORM COMPLIANCE GUIDELINES ISSUED BY STATE BOARD OF ACCOUNTS

March 2021

IN THIS ISSUE

Articles

Capitalization Policy. ............................................................................................................................ 1

Electronic Payments from the Special District ................................................................................... . 1

Electronic Payments to the Special District 1-2

CAPITALIZATION POLICY

The special district board must have a written policy concerning capital assets that includes at a minimum, the threshold at which an item is considered a capital asset.

ELECTRONIC PAYMENTS FROM THE SPECIAL DISTRICT

IC 36-1-8-11.5 authorizes the special district board to adopt a resolution to authorizing an electronic funds transfer method of payment of claims. If the district board adopts such a resolution, the district may pay money from its funds by electronic funds transfer. The district must comply with all other requirements for the payment of claims by political subdivisions.

As used in IC 36-1-8-11.5, "electronic funds transfer" means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, or computer or magnetic tape for the purpose of ordering, instructing, or authorizing a financial institution to debit or credit an account.

ELECTRONIC PAYMENTS TO THE SPECIAL DISTRICT

IC 36-1-8-11.5 allows the special district board to authorize the district to accept various payment methods, including electronic payments. This authorization should be documented by resolution.

A payment to a special district for any purpose may be made by any of the following financial instruments that the district board authorizes for use: (1) Cash. (2) Check. (3) Bank draft. (4) Money order.

(5) Bank card or credit card. (6) Electronic funds transfer. (7) Any other financial instrument authorized by the special district board. The term “credit card” means a credit card, debit card, charge card, or stored value card.

If there is a charge to the special district for the use of a financial instrument, the special district may collect a sum equal to the amount of the charge from the person who uses the financial instrument.

ELECTRONIC PAYMENTS TO THE SPECIAL DISTRICT (continued)

If authorized by the district board, the special district may accept payments under IC 36-1-8-11.5 with a bank card or credit card under the procedures set forth. However, the procedure authorized for a particular type of payment must be uniformly applied to all payments of the same type.

The special district may contract with a bank card or credit card vendor for acceptance of bank cards or credit cards. However, if there is a vendor transaction charge or discount fee, whether billed to the special district or charged directly to the special district’s account, the special district may collect from the person using the card either or both of the following: (1) An official fee that may not exceed the transaction charge or discount fee charged to the political subdivision or municipally owned utility by bank or credit card vendors. (2) A reasonable convenience fee: (A) that may not exceed three dollars ($3); and (B) that must be uniform regardless of the bank card or credit card used.

The fees described in (1) and (2) may be collected regardless of retail merchant agreements between the bank and credit card vendors that may prohibit such fees. These fees are permitted additional charges under IC 24-4.5-3-202. (g)

The special district may pay any applicable bank card or credit card service charge associated with the use of a bank card or credit card under this subsection.