January 21, 2022

Supplemental Medicaid Reimbursement

Written By: Stephanie Lilly, Lynsey Johnson, and Curtis Coonrod In addition to billing Medicaid for ambulance services, most local governments can apply annually for supplemental payment. States make Medicaid payments to hospitals and ambulance providers. One of the two ways payments are made via base payments for services and supplemental payments, which are made in a lump sum for a fixed period of time. In 2019, Indiana received federal approval to provide a supplemental payment adjustment to in‐state government‐owned ambulance providers. The payment adjustment is intended to reimburse the actual incurred costs of providing ambulance services to eligible Medicaid beneficiaries.                             An extensive amount of research and calculation is necessary for each reimbursement request. The complete packet of information […]
October 19, 2021

Ten Ways to Raise Emergency Funds for Your Township

Written By: Curtis Coonrod [Revised: 10/19/2021] 1. Reallocate Local Income Tax (LIT)  Townships generally receive a share of local income tax with the revenue being budgeted in one or more funds. However, the Township Trustee is not bound by that portion of the budget. In fact, the Trustee has the authority to make reallocations such as redirecting LIT revenue during the year. This is done ideally by obtaining a Board resolution, though it is not a requirement to do so.  For example, suppose that one half of your township’s LIT revenue is budgeted in your Township  Assistance Fund with the other half in the Fire Protection Fund. The Trustee can effectively redirect some of the LIT revenue so that only […]
August 1, 2021

Why do Indiana local officials need to learn about GAAP?

Written by: Curtis Coonrod [Revised: 9/2021] Indiana now requires some cities, towns, and counties to publish financial statements in accordance with GAAP (Generally Accepted Accounting Principles). Other units may also benefit by preparing GAAP statements on a voluntary basis. IC 5-1-11.5-4* requires GAAP financial reporting for large counties, cities, and towns that issue bonds. This requirement applies to counties with populations in excess of 100,000 and cities and towns with populations greater than 75,000.  How does GAAP differ from the traditional Indiana accounting practices that were developed over the years by fiscal officers and the State Board of Accounts?  The traditional system focuses on appropriations and claims only one year at a time. Little attention is directed at the future. […]
January 5, 2017


It seems every few months we read about a government clerk who has siphoned off thousands of dollars. We shake our heads and ask ourselves how could that be allowed to happen, but, be honest, how do you know it is not happening right now in your own unit of government? You may answer that you know and trust your people. But the people you read about were also trusted employees until they were caught. Sadly, trust is not an accounting control. Sometimes the auditors make these discoveries, but not often. A smart crook will always leave behind convincing documents for audit purposes. Usually, when a person is caught, it is a result of an anonymous tip, a mistake on […]
January 5, 2017


There are two kinds of ghost employees – do you know which kind is more dangerous? The kind of ghost employee that gets the most publicity is the least dangerous. We have all heard of the occasional government official who puts a friend or relative on the payroll, but does not expect that person to show up and work. Obviously that is unethical and probably illegal. But it is not a danger to you, as a public official, because you already know about it. If you are doing it, you know you are doing it. Granted, you may not be aware a trusted employee may be doing some personal or political work while he is on government time. Technically, that […]