LEGISLATIVE SERVICES AGENCY
OFFICE OF FISCAL AND MANAGEMENT ANALYSIS
FISCAL IMPACT STATEMENT
LS 6109 NOTE PREPARED: Oct 28, 2024
BILL NUMBER: SB 432 BILL AMENDED:
SUBJECT: Lawrence County Juvenile Magistrate.
FIRST AUTHOR: Sen. Koch BILL STATUS: As Introduced
FIRST SPONSOR:
FUNDS AFFECTED:XGENERAL IMPACT: State & Local
DEDICATED
FEDERAL
Summary of Legislation: This bill allows the judge of the Lawrence County juvenile court to appoint not
more than one full-time magistrate.
Effective Date: July 1, 2025.
Explanation of State Expenditures: The bill allows the Lawrence County juvenile court to appoint a full-
time juvenile court magistrate. As a result, the bill could increase state expenditures by approximately
$171,690 annually, beginning in FY 2026.
IC 31-31-3-2 provides that a court with juvenile jurisdiction in counties with a population greater than 50,000
may appoint a juvenile court magistrate. While juvenile court magistrates receive the same base salary as
magistrates (currently $146,810) and fringe benefits (currently estimated at $56,286), the county pays
$41,393 of the juvenile court magistrates’s base salary (IC 33-38-5-7) and the balance of the salary and fringe
benefits ($105,417 + $56,286) is paid from the state General Fund. Costs may be more in the future if the
salaries of the judicial officers increase.
Additional Information - The salaries of circuit and superior court judges and magistrates can be adjusted
each year by one of two methods:
• The General Assembly can increase the amount specified in statute.
• If the General Assembly does not increase the salary of judicial officers by a nominal amount, then
under IC 33-38-5-8.1, salaries of judicial officers can be adjusted by the amount that executive staff
salaries in the same salary level are increased and the Chief Justice of the Indiana Supreme Court
approves the increase.
State expenditures associated with these new court officers also depend on the costs of fringe benefits for
state employees. While most of the benefits are based on a percentage of the salaries of the employee, the
costs of medical insurance for the persons filling these new positions will depend on future decisions of the
executive branch. The extent to which the state would pass along any increase in health insurance costs to
employees is unknown.
SB 432 1 LSA uses the five-year average of normal costs between FY 2019 and FY 2023 of each active member of
the Judges Retirement Fund less the member’s contribution (roughly 6% of payroll) to calculate the annual
retirement costs of judicial officers. Normal cost is defined as the present value of benefits accruing for a
particular plan year.
Explanation of State Revenues:
Explanation of Local Expenditures: If the Lawrence County juvenile court converts the juvenile referee
position to a full-time juvenile magistrate position, this could result in cost savings for the county. The
estimated cost savings is approximately $82,564 annually, beginning in FY 2026. Currently, Lawrence
County pays $123,957 for the juvenile referee position. No other staffing changes, expenses, or space would
be necessary to facilitate this change.
Explanation of Local Revenues:
State Agencies Affected: Indiana Supreme Court.
Local Agencies Affected: Lawrence County.
Information Sources: IC 31-31-4-4; Indiana Supreme Court, Trial Court Fee Manual,
https://www.in.gov/courts/publications/reports/; Indiana Public Retirement System website,
https://www.in.gov/inprs/publications/actuarial-valuation-reports/; Indiana State Budget Agency, Policy
Instructions, https://www.in.gov/sba/files/FY25-Reserve-Memo-and-Supplementary-Budget-Instructions.pdf.
Fiscal Analyst: Corrin Harvey, 317-234-9438.
SB 432 2