2025 Commissioner Office Accomplishments

Brown County Government Website – Calendar of meetings, Agendas, and Minutes.

Jan 7, 2026 Commissioners Meeting – Starts around 4:10

Commissioner Meeting Agendas:  You can sign up at the county website to have these sent to you via email. They are generally available the day before the meetings. Commissioners meet every first Wednesday of the month at 2:00 p.m. and on the third Wednesday at 6:00 pm.

    • Brown County Government Website – Calendar of meetings, agendas and minutes.
        • Agenda Center: “Create a Website Account – Manage notification subscriptions, save form progress and more. “
    • The county council has a working session every first Thursday of the month from 9-12. They also meet monthly on the third Monday at 5:30 p.m.

Meetings Streamed on YouTube.  All the meetings are streamed on YouTube at “Brown County Indiana Government Meetings.”  Transcripts are also available.

Brown County Democrat Newspaper. Publishes government meeting schedules. Reporter Courtney Hughett provides extensive coverage of what was discussed.

Artificial Intelligence (AI). AI tools like Google Gemini can be used to provide analysis and summaries of the meetings. The tool can also inform you of how to prompt for the information you are requesting.

WIP Notes – 2026 Updates – Comprehensive Plan

Last updated Jan 11, 2025

Preliminary work was done on an update to the county comprehensive plan (cost around 37K). The update process was limited to two public meetings at different locations, on the same day and a survey.  Link to the draft and current version below: 

  1. Third Draft 3 Brown County Comprehensive Plan
  2. Current Version – Revised 2011 Brown County Comprehensive Plan (PDF)

Commissioners declined to approve the Draft without more community engagement to include identifying “communities” within the county. Coud developing and perhaps testing an agenda for future public meetings be helpful to identify the scope of desired changes?

 2025 Comp LMI by Census Tract  (communities) – LMI average is 40.4%.  To quality for OCRA planning grants, LMI needs to be 51% or higher. (The higher the LMI, the lower the income).

Requirements and Expectations – Comprehensive Plan – Public meetings – Residents know the following:

  1. The purpose of a Comprehensive plan (allows a county to manage zoning).
  2. How their property and area are zoned.
  3. What Zoning District (s) are applicable to their property and area
  4. What type of development is allowed within their district
  5. The process for how zoning is changed to include decision criteria.

References:

Brown County — Historical, Cultural and Economic Context

    • History — Rural, Brown County State Park, Artist Colony, Bedroom Community
    • Brown County is a bedroom, retirement, work from home county with tourism where residents desire a more rural lifestyle.  (We have 4 stoplights in the county (the 4th was just added last year (2025).

    • Residents want to live here but generate their income (77%) from outside the county.  Tourism accounts for around 21 million in gross wages. The Adjusted Gross Income (AGI) of all residents is over 510 million. 

    • Our tax policy is high income (among the highest in the state) and low property (among the lowest in the state.).  Our GDP is around 362 million and the total for surrounding counties is around 30 million. Tourism accounts for around 40 million in GDP. 

      • Lower property tax supports second homes and tourist rentals.
    • Schools. Declining enrollment has been systemic. 
    • Home Costs and Affordability.  Demand and availability of buildable land have increased median home values that exceed what is affordable fort those at the more modest income levels. Affordability defined as spending no more than 30% of pre-tax income on housing.
    • What are best bets for future of local economy?”  Sara Clifford, Brown County Democrat, Dec 28, 2016. Summary from the Community Readiness Initiative (CRI) facilitated by Ball State.
    •  A New Path for Brown County. A Hypothesis for a Modern Plan for growth and Economic Development in Brown County, Indiana, By Chris Schneider – December 5th, 2024
    • Small Communities in Brown County
      • 10 Secluded Towns Lost in the Hills of Indiana’s Rugged Brown County Region:  Elkinsville, Cornelius, Gatesville, Stone Head, Trevlac, Gnaw Bone, Helmsburg, Bean Blossom, Story, Nashville, 
      • Not included: Cordry and Sweetwater Lakes
    • Jobs:
      • Total (2023): 3840; Tourism Related: 1,026
      • Total Tax Returns Filed: 7,302 (2023).
        • Residents paying tax – no job: 3,462.
    • Wages:
    • Economic Development – Subsidies, Abatements, Tax Increment Financing.
      • The county has not had to subsidize a developer for a project. An abatement (400K) was offered (never used) to the previous owner of the Little Opry to help finance wastewater treatment for a new music venue.  Rebuilding the Little Opry with private money was not feasible.   
      • An Economic Development Area (required) for Tax Increment Financing (TIF) was developed for Helmbsurg. A TIF was not needed. Private, not public, funding was used to revitalize the area. Habitat for Humanity also built three homes in the area.
      • The state did approve a 39 million dollar concept to provide sewer service along a corridor that runs from Lake Lemon, Trevlac, Helpmburg to Bean Blossom and Woodland Lake. Priority is service in Bean Lossom (about 200 homes), a new plant in Helmbsurg, and then extending service to Lake Lemon.
  •  :
  • Sewer Service:

Broadband. Analysis of FCC data:

    • Fiber is available to 90.31% of Brown County. Individual fiber providers cover:
      • Sci Fiber: 67.84% of the county
      • Mainstream Fiber Networks: 33.29%

Water Services.  Avaialble in 75-95% of the county?  

APC 2025_04_22 Presentation on a Zoing  Change and Enclosures – Decision Criteria 

    • IC 36-7-4-603, Reasonable regard for the following by the Plan Commission and the Legislative body: 
      1. The comprehensive planBrown County Comprehensive Plan (PDF) 
      2. current conditions and the character of current structures and uses in each district;
      3. the most desirable use for which the land in each district is adapted;
      4. the conservation of property values throughout the jurisdiction; and
      5. responsible development and growth.
    • Brown County Comprehensive Plan (PDF)
      • Four Main Principles (Elements). It is important that this comprehensive plan explain the principles (elements) that should be followed when making decisions and also the relative importance of each principle, as this will help those who must make difficult decisions.  This will be especially important in those situations where a decision must balance competing principles. (Ref: Brown County Comprehensive Plan, 2011 Revision).
      • Criteria” (Four Main Elements (Principles)
      • Preserves – Natural Features and Way of Life
      • Discourages Economic Decline (One Side of the Coin)
      • Fosters Economic Development (Other side of the Coin)
      • Enhances the desirability of Brown County as a place to live in retirement should also be protected, when possible

3. Need: Decision Criteria – Weighted Decision Matrix – to assess (score)  “Relative Importance of each principle.” 

2026 Management Internal Control Program (MICP)

Last updated: Dec 31, 2025

General Information – ChatGPT Internal Control Programs County Level

Internal Controls – Prevention of Waste, Fraud, Abuse, and Mismanagement.  Both the state and federal governments have Internal control-related statutes, policies, and processes to provide assurance to citizens that tax dollars are used effectively and efficiently.

County – Need for a Management Internal Control Program (MICO). Unfortunately, at the County level, the State Board of Accounts’ (SBOA) scope of review of internal controls is primarily focused on finances rather than operations. Compliance by county offices is generally voluntary.  This puts the burden on county citizens to expect the county to develop and review internal controls, including providing an annual statement of assurance that the controls are adequate and identifies the need for a County Management Internal Control Program (MICP). 

Brown County – 2025 Credit Rating and Audit Reports

    • Credit Rating: The two-notch downgrade reflects our view of heightened vulnerability in management following continuous and numerous internal control findings.
    • Audit Report: Adverse Opinion on U.S. Generally Accepted Accounting Principles
      • In our opinion, because of the significance of the matter discussed in the Basis for Adverse and Unmodified Opinions section of our report, the financial statement referred to above does not present fairly, the financial position and results of operations of the County as of and for the year ended December 31, 2024, in accordance with accounting principles generally accepted in the United States of America.
    • Audit Report: Opinion on “Regulatory” Basis of Accounting  (1)
      • In our opinion, the accompanying financial statement referred to above presents fairly, in all material respects, the respective financial position and results of operations of the County, as of and for the year
        ended December 31, 2024, in accordance with the financial reporting provisions of the Indiana State Board of Accounts described in Note 1.

State Board of Accounts (SBOA). Special Investigation Report  – Previous Surveyor – Dave Hardin – 84071I  Note: The Surveyor’s Office is among the areas that are outside the scope of audits by the State Board of Accounts unless a problem is reported.  A viable internal control should have prevented the problems.

    • This is a special investigation report for the Brown County (County) Surveyor’s Office, for the period November 1, 2018 to December 31, 2024, and is in addition to any other report for the County as required under Indiana Code 5-11-1. All reports pertaining to the County may be found at http://www.in.gov/sboa/.
    •  We performed procedures to determine compliance with applicable Indiana laws and uniform compliance guidelines established by the Indiana State Board of Accounts and were limited to records associated with the Surveyor’s Corner Perpetuation Fund. The Results and Comments contained herein describe the identified reportable instances of noncompliance found as a result of these procedures. Our tests were not designed to identify all instances of noncompliance; therefore, noncompliance may exist that is unidentified.

State.  Indiana’s internal control statutes were derived from federal guidance.  “Standards for Internal Control in the Federal Government, known as the “Green Book.”   “The Federal Managers Financial Integrity Act (FMFIA)  requires that federal agency executives periodically review and annually report on the agency’s internal control systems.”

  •  

Federal. At the federal level, statutes and policies include the following:

OTHER

Draft Ordinance – Capital Asset Policy BROWN COUNTY ORDINANCE NO (003)

ChatGPT – Draft Internal Control Checklist Capital Asset Policy

PDF File — Policy, IC, and Attachments 

 

 

Issues: Other Counties

Indiana annexation fight could shape Bloomington’s growth plans, Boris Ladwig, (Bloomington) Herald-Times,  Saturday, January 3, 2026 6:45 PM

    • With litigation pending before the Indiana Supreme Court and a state law under challenge, the council’s decision may hint at how Bloomington will have to grow in the future — lot by lot — if the city doesn’t prevail in annexation-related court cases.

Vernon the state’s last charter town: In a state where every other municipality operates under uniform state statute, Vernon remains Indiana’s lone charter town, governed by an incorporation act approved on Jan. 22, 1851. (Smith, Indiana Capital Chronicle)

Commissioners to stop making payments to humane society By KATHRYN BASSETT kbassett@kpcmedia.com   Dec 24, 2025 Updated Dec 24, 2025

    • “The commissioners have supplied the humane society with $50,000 per year with no contract for the past three years. The monies were extended to the end of this year as a gesture of good faith.
    • “The taxpayers of DeKalb County deserve to know how and where their monies are being spent,” Miller’s prepared statement concluded.

Marshall County to repay $1.6 million after historic M.C. Regional Sewer District dissolution , Tuesday, December 23, 2025 at 3:30 AM, By Kathy Bottorff

    • The project drew fierce opposition from residents once they learned of potential costs. While homeowners were initially told monthly costs would be less than $100, county commissioners say that figure climbed closer to $200 after the board failed to secure federal grant funding.On October 31, IDEM determined the district must be dissolved, citing the project as economically unfeasible, unfair, and unreasonable due to project changes, delays, and resident cost concerns.
    • PDF Marshall County to repay $1.6 million after historic M.C. Regional Sewer District dissolution

Fired comptroller’s report critical of Lake County government By MICHELLE L. QUINN  | Post-Tribune | Post-Tribune PUBLISHED: December 21, 2025 at 8:00 AM CST

Morton Marcus: Jobs and Wages

Last updates Dec 17, 2025

This post at Brown County Matters

“Bureau of Labor Statistics information, unadjusted for inflation, shows how each Indiana county did in the past 10 years in terms of job growth and wage increases.”

Dec 8, 2025. (PDF) Jobs and wages_ The good, bad and ugly

Informative article! Notably, Brown County is among the eight in the “high wage increase and high job growth corner,” which leads to prioritizing economic development resources where the market indicates they are best used.

However, note in the article that you get a big percent change when your base is low, and your increase in amount is average. $10 increase is big stuff when your base is $15, but it’s much smaller when your base is $80.” So, a little more research is needed.
In his article, “Dollars on the Move,” Morton Marcus reported: “Brown County is more typical: 32% of the earnings generated in the county flow out while 77% of the earnings realized by local residents originate elsewhere.”
Brown County is a bedroom, retirement, and work-from-home community with a tourism industry, where residents seek a more rural (country) lifestyle.

The amenities provided by tourism businesses enhance the quality of life and make a modest contribution to the economic base. 
For instance, Tourism accounts for approximately $21 million in gross wages, and the adjusted gross income of all residents filing tax returns exceeds $510 million. The county’s primary sources of revenue are from income tax (among the highest rates in the state) and property tax (among the lowest rates).

Ball State economists reinforced that our best bets for economic growth are Housing (bedroom + community), Recreation, Wholesale, Production, and Retail.

Music Center: Accountability

Clark seeks more accountability for Music Center; Kemp warns against government control
By Courtney Hughett -October 28, 202

    • “Rich Stanley also addressed the council, identifying himself as a candidate for commissioner in 2026 if his federal lawsuit against the Brown County Election Board succeeds. Stanley said the Music Center “is a public asset that only exists due to the taxing authority of the county,” and urged two changes which are to make four of the seven governing board seats elected officials and send 100 percent of the profit back to the county. “Public assets should not be turned over to private business interests,” he said, adding that he opposes selling the venue but wants profits used to offset county costs.”

The council did not support any changes to the current agreements. Councilman Rudd did not commit one way or the other.

Another option: Instead of 4 of the 7 board members being elected officials, these could be direct appointments by the elected officials. 

Background Information on the approval of the project:

“Ownership” – Lease to Own.

The State of Indiana allows counties, through a third party, to borrow money to fund buildings such as the Brown County Jail and the Brown County (Maple Leaf) Music Center.   A non-profit is established along with a board to manage the building and the required lease payments.  At the end of the lease, the buidling is transferred to the county.

The required lease payments are included in the county’s annual budget, which is reviewed and approved by the state. For the Music Center, the total amount borrowed was $12.5 million.

Financial Documents

Indiana Gateway Bond-Lease Reports:

Bank Documents

2026 Elections – Notes

Last updated: Nov 29, 2025

Political Context: The county has a one-party monopoly (R) on political power.   The local party influences who can run for office, be appointed to boards and commissions, and even obtain and keep a county government job. Consequently, loyalty to the party and its agenda can too often take precedence over supporting candidates and policies that could produce better results for the county.

Preview of seats open in the 2026 election. Candidates can begin filing for candidacy in the 2026 Primary Election on Wednesday, Jan. 7, 2026, through Friday, Feb. 6, 2026, until noon. Includes the Auditor position and four (4) council seats.

 2026 Elections

Auditor:  Julia Reeves is finishing two four-year terms and is not running for 3rd term.

    • Expectations for qualifications?  Experience with developing, changing, and managing government (county) budgets. Knowledge of basic accounting to include the difference between cash and accrual, fund accounting, auditing, and managerial accounting.
    • Curious and the desire to learn.  Ability to apply what is learned to improve the effectiveness and efficiency of operations. County finance and accounting differ significantly from private-sector accounting.  There will likely be a learning curve.

Council seats up for election in 2026: Huett, Byrd, Kirby, Kemp

    • District 1. Gary Huett: Appointed to the council in 2019. Elected in 2022-26.
    • District 2. Darren Byrd: elected 2014? 2018, 2022-26.
    • District 3: Joel Kirby: Elected 2022-26
    • District 4: Jim Kemp: Elected 2022-26
    • At-large: Patrick Nielander: 2024-2028
    • At large: Judy-Swift Powdrill: 2024-2028
    • At large: Scott Rudd: elected 2020 (at large) and 2024. (Possibly (?) running for commissioner, District 2 in 2026).
  • Commissioner Seats up for election in 2026: District 2 – Ron Sanders
    • District 2: Ron Sanders (2022-2026)
    • District 1: Tim Clark (2024-2028)
    • District 3: Kevin Patrick (2024-2028).

2025 Credit Rating and Audit Reports

Credit Rating.  Oct 16, 2025. “Brown County, IN Debt Rating Lowered Two Notches To ‘A’ From ‘AA-‘ On Weakened View Of Management”  

Audit Reports-Sept 16 ,2025 – State Board of Accounts

      • 15840A FINANCIAL STATEMENT AUDIT REPORT OF BROWN COUNTY, INDIANA  January 1, 2024 to December 31, 2024.
        • Adverse Opinion on U.S. Generally Accepted Accounting Principles
          • In our opinion, because of the significance of the matter discussed in the Basis for Adverse and Unmodified Opinions section of our report, the financial statement referred to above does not present fairly, the financial position and results of operations of the County as of and for the year ended December 31, 2024, in accordance with accounting principles generally accepted in the United States of America.
        • Opinion on “Regulatory” Basis of Accounting  (1)
          • In our opinion, the accompanying financial statement referred to above presents fairly, in all material respects, the respective financial position and results of operations of the County, as of and for the year
            ended December 31, 2024, in accordance with the financial reporting provisions of the Indiana State Board
            of Accounts described in Note 1.
      • 15840S SUPPLEMENTAL COMPLIANCE REPORT OF BROWN COUNTY, INDIANA
        January 1, 2024 to December 31, 2024

        • Internal control deficiencies resulted in noncompliance with laws and regulations over the following areas:
           Annual Financial Report
           Reconcilement of the Monthly Financial Statement (Form 61)
           Timely Recording
           Capital Assets
           Overdrawn Cash Balances
           Training on Internal Control Standards

Jonathan Haidt: The Devil’s Plan to Ruin the Next Generation

Jonathan Haidt: The Devil’s Plan to Ruin the Next Generation.  I asked ChatGPT how it would destroy America’s youth. Its answers were unsettling—and all too familiar.

I approach spirituality as a social scientist who believes that whether or not God exists, spirituality is a deep part of human nature, shaped by natural selection and cultural evolution, and central to human flourishing and self-transcendence. Our “better angels” call us upward and out of our daily concerns. Our inner demons pull us downward, where we become more selfish and easily tempted.

Greatest Sentence Ever Written

Interview:  America Is Broken—Walter Isaacson Wants to Fix It

    • At the 12:25 mark — “All men are created equal — a lot to unpack. What do we mean? It’s clear that people are not equal. We vary in talents and traits, but are all equal participants…”
    • No way we can make the changes needed unless we have a common understanding of “variability.” Variation is the gap between the ideal (a more perfect Union) and the actual state of affairs.

    • In a biblical context, perfection means that all needs are met. As more needs are met, less harm is caused to people by unmet needs. Consequently, continuous improvement becomes a moral imperative. The “scientific method” supports determining if a change results in improvement. See also the Taguchi Loss Function.

    • Ironically, the new methods for managing variation were once classified and, although declassified, remain a well-kept secret.

      Welcome

      W. Edwards Deming, whose contributions to teaching about quality methods were recognized by Fortune magazine as being “among the 20 that have shaped the modern world of business” and by U.S. News and World Report as “one of nine turning points in history,” concluded that improvement has all to do with reducing variation.

Article”

“In this era of poisonous and sometimes violent political polarization, when even discussions of our history threaten to divide us, we must find a way to put differences aside and celebrate, with gratitude, who we are. One way to achieve this would be by appreciating anew that sentence, the second of our Declaration of Independence, which may be the greatest ever written by human hand.”

Link:  The Greatest Sentence Ever Written, by Walter Isaacson, The Free Press, 11/23/2025

PDF: Things Worth Remembering_ The Greatest Sentence Ever Written

    • We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness.

“By writing about “Life, Liberty and the pursuit of Happiness,” they helped define what became known as the American Dream, which is that we should be a land of opportunity for all. If you play by the rules, there should be good jobs at good wages, decent schools, safe streets, and—most important—the prospect of an even better life for your children”

What is the purpose of an economy? To increase wealth? Yes, that’s good. Growth? Yes, also good. But the purpose of an economy is also something deeper. Its purpose is also to create a good society. A good, stable society where individuals can be free and flourish and live together in harmony. That requires nurturing the sense that we share common rights, common grounds, common truths, and common aspirations.

“At the signing of the Declaration, John Hancock wrote his name with his famous flourish. “We must all hang together,” he is said to have insisted. Franklin replied, alluding to what would happen to them if their revolution failed, “Yes, we must, indeed, all hang together, or most assuredly we shall all hang separately.”

“As Franklin pointed out, our life-or-death challenge as a nation, whether it be in 1776 or 2026, is this: When there are so many forces dedicated to dividing us, how can we best hang together?”

“One way to do it is by reflecting and giving thanks for our fundamental principles, the ones proclaimed in that sentence worth remembering.”

Some Comments to the Article

    • The more I read through this the more it annoys me. There is so much wrong with this I don’t know where to start. It’s like listening to an unemployed trust-funder liberal activist explain economic principles. The economy has no social purpose; it is not a government program. Industrious people create wealth. Economies are simply an organized measure of that wealth and how it circulates.
    • If we simply stuck to the initial idea that everyone get equal rights under the law, we would do just fine. Unfortunately we have instead tried to equal the playing field so that we have no losers. Now we have entire generations of them.
    • Prosperity and other benefits of our society emerge from individual liberty, not from the designs and manipulations of our betters.
    • Mr Isaacson makes the case for, among other things, stopping willy-nilly immigration and not allowing Muslims into the U.S. As we know, Muslims believe that non-Muslims should be killed, and it is an act worthy of martyrdom to do that to another human being. This barbaric tenet of a religion incompatible with any other puts Muslims outside the lines of the American Dream. What should we do about that?
      • This barbaric tenet of a religion”.  Here is a clue: It is not a religion, it is an ideology of conquest, with a patina of belief in a supreme being, commanding violence by the adherents/. It is incompatible with the very sentence being written about in the article. What should we do? Recognize the the 1st Amendment does not guarantee the practice of ideology, particularly violent ones. Communism in practice, Socialism in practice, Islam in practice.
    • But giving an economy a “purpose” puts the cart before the horse. Society has an economy, not the other way ’round.That may sound like a nitpick, but that one, tiny reversal has huge implications for what kinds of governmental interventions are allowed. Let me elaborate.

      If an economy is what creates society, then the government is authorized to command the economy to produce the kind of society that is desired. Whether that desire is expressed by an authoritarian impulse (China) or a democratic one (USA) matters not, the results are the same.

      OTOH, if society merely has an economy, then government is authorized to command citizens directly, and any effects on the resulting economy are a kind of litmus test of how well that governance is working. In this case, the form of government hugely matters. People can vote out politicians in a democracy, but not in communist countries.

    • The lack of perspective and absence of humility in teaching our children on what it took to arrive at this moment is a crime, an intellectual failing that puts the greatest thinkers of Western Civilization in a box that is wrapped in suggestions of evil intent and oppression. What has happened to us? We are failing the next generation on a massive scale.
    • The Declaration, like the Constitution, was a promise that recognized the rights of the individual over the collective.
    • I was taught early that “all men are created equal” was understood to mean “equal under the law.” None of the founders believed that all men were equal in smarts or inherent abilities.
    • The Smithsonian should feature an exhibit on the woke cultural revolution, which shredded the Declaration and the Constitution while smearing and tearing down statues of the founding fathers: https://yuribezmenov.substack.com/p/smithsonian-woke-exhibit