Any surplus in the city would be found in the City Corporation account or the City Wastewater Account. If the city would end with a surplus in the  2011 Year End Report it will be minimal. Keep in mind there are always outstanding checks out against the City Corporation and City Wastewater accounts. Outstanding transactions against the Main Street Loan Account (Loan Account for Businesses), RDC accounts and Criminal Investigation account are  rare. I cannot comment on the City Court account the Clerk/Treasurer's Office does not manage it. Transfers are common, legal, and normal between the City Wastewater Bank Account and the Corporation Bank Account. A brief description of each account is listed below. For questions please email me @ dan.mcmillan@beechgrove.com .

There are only two Accounts the City uses to pay their bills. Bills like payroll, taxes, insurance etc. all come out of the City Corporation Account. For example: the City Court has an account, but the Judge and the Court Clerk get paid out of the City Corporation Account. They collect fees, deposit it into the City Court Account and once a month they write a check to the City Corporation.      .

City Corporation Account - Commonly referred to as the General Fund, this account is the Main Bank Account for the City. You will see money transfers from other accounts into this account, including the Criminal Investigation Account. Example: When the Police Chief orders new police cars, the money comes from their Criminal Investigation Account, but the City writes the check.The money is transferred into the City Corporation Account from the Criminal Investigation Account. Yes, this is the correct procedure and yes it is legal according to laws, Statutes, and the State Board of Accounts. Not all Bank Accounts have checkbooks. Very few do.

City Wastewater Business - Commonly referred to as the Sewage Account, this account is the second Main Account for the city. Again, transfers between this account and the City Corporation Account are common.

Main Street Redevelopment -  Is not what it sounds like. It is an account used to loan Beech Grove Businesses money. The only activity you will typically see with it is businesses making payments. The city does not use this money.

Criminal Investigation  - This Account is commonly referred to as DEA money. This account is used for purchasing police cars, equipment, and other items the police department may need. The money derived from his account comes from sting operations or merchandise confiscated from criminal investigations and arrest. The city cannot use this money. 

City Court - This is the City Court account. It derives its income from violations of the law. No Payroll, Health Insurance, taxes, etc. are paid out of this account.  

RDAF General Account - This is the General Account for the Redevelopment Commission. If they have any bills, such as bond payments, appraisal fees, etc.,  those payments come from this account. The check is written out of the City Corporation Account and money is transferred from the RDAF General into the City Corporation Account to cover those checks.

RDAF Debt Service Account - This account cannot be used by the Redevelopment Commission nor the City. This account must retain a balance that is equal to two bond payments per year. You will not see any activity in this account.