Sept 23, 2022. Conservatives have become the enemy. Exclusive: Patrice Lewis warns left’s gaslighting, projection setting the stage for ‘something big’

Chronology

March 17, 2021  “Unclassified Summary of Assessment on Domestic Violent Extremism (DVE)” UnclassSummaryofDVEAssessment-17MAR21

• • Enduring DVE motivations pertaining to biases against minority populations and
    perceived government overreach will almost certainly continue to drive DVE radicalization and mobilization to violence. Newer sociopolitical developments—such as narratives of fraud in the recent general election, the emboldening impact of the violent breach of the US Capitol, conditions related to the COVID-19 pandemic,
    and conspiracy theories promoting violence—will almost certainly spur some DVEs to try to engage in violence this year

June 17, 2021. The First U.S. National Strategy for Countering Domestic Terrorism .  On June 15, 2021, the Biden administration released the United States’ first-ever National Strategy for Countering Domestic Terrorism, which culminated the 100-day review of U.S. government efforts to respond to domestic extremism that President Biden ordered in January.

Sep 9, 2021. RealClearInvestigations’ Jan. 6-BLM Riots Comparison

Oct 31, 2021. The January 6 Insurrection Hoax By Roger Kimball

• •  Notwithstanding all the hysterical rhetoric surrounding the events of January 6, 2021, two critical things stand out. The first is that what happened was much more hoax than insurrection. In fact, in my judgment, it wasn’t an insurrection at all.
  • An “insurrection,” as the dictionary will tell you, is a violent uprising against a government or other established authority. Unlike the violent riots that swept the country in the summer of 2020—riots that caused some $2 billion in property damage and claimed more than 20 lives—the January 6 protest at the Capitol lasted a few hours, caused minimal damage, and the only person directly killed was an unarmed female Trump supporter who was shot by a Capitol Hill Police officer. It was, as Tucker Carlson said shortly after the event, a political protest that “got out of hand.”  

Updated Sept 24, 2022

Sep 22, 2022. ‘Moving really fast’: Helmsburg sewer officials seeking input ahead of grant application By  Abigail Youmans.  The board is considering applying for a grant from the Indiana Office of Community and Rural Affairs to help fund a sewer project which would cost $1 million or more, HRSD Vice President Kyle Myers said.

• • Will the county be asked to provide matching funds?  if so, how much?  And, should county taxpayers be expected to help defray the cost of sewer service for Helmbsug customers?
    • Note that about half of a sewer bill is for maintenance. In a stable to declining customer base, costs for service will continue to increase.
  • The HRSD has an existing customer base.   They are also expected to provide service to new customers that range from Lake Lemon to Bean Blossom to Woodland Lake.  These new customers are in the boundaries of the Brown County Regional Sewer District (BCRSD).  The BCRSD failed to acquire land for a new sewer plant in Bean Blossom and needs service from Helmsburg.
  • Why shouldn’t the HRSD Board be expanded and the Brown County Regional Sewer District (BCRSD) board be transitioned to a county advisory committee? This would result in “one” RSD serving a regional area.

Sep 20, 2022.  BCD. New booster available at health department, targets more contagious strains of coronavirus By  Abigail Youmans

Commissioner Meeting Notes Sep 7. 2022

Facebook Post.

Agenda updated with the audio time for each agenda item — Audio of the meeting

• • Agenda includes approval of minutes; Sheriff’s Department report on ordinance to establish the Sheriff’s Sale Program and service fee (second reading); Highway Superintendent report on miscellaneous updates; Purdue Extension/Town of Nashville/Brown County government report on bike/pedestrian trail RFQ; Community Corrections – Brenda Rodgers presenting the new Director of Community Corrections; VSO Proclamation presentation by Chris Snell; CumCap Fund update; ARPA resolution on premium pay; Commissioners discussion on ARPA funds and capital loan funds; Fall Salmon Room meeting location update and commissioner reschedule for the Sept. 21 meeting; Indian Hill proposal discussion; and Lake Monroe water management presentation by Maggie Sullivan.

Indian Hill Road RR Crossing  (40:00) – Opening to Pedestrian Traffic – legal aspects in discussion between the county attorneys, the Railroad and Tony Abbott, President, of Knobstone Hiking Trail Association (KHTA), 

• • Background Information: Part 3. Closure RR Xing, Indian Hill Rd: Public Hearings

 “Cum Cap Rate Increase. (27:49) Commissioners’ decision to raise the tax rate for the cumulative capital fund was approved by the State. A remonstrance was filed by citizens and the process was reviewed. It was concluded that all the required steps were followed.

• • Commissioners plan to reestablish cumulative capital property tax  Suzannah Couch – April 21, 20210

    • The Brown County Commissioners are set to vote this week on reestablishing the cumulative capital development fund to the maximum rate of 0.0333 on each $100 of assessed value for 2022. Moving to the max would put about $56,000 more into the cumulative capital development fund, which pays for mostly county buildings and grounds upkeep, maintenance and IT services.The current rate is 0.0294, which means the increase will be less than a penny, said Caitlin Cheek, a manager with the county’s financial adviser Baker Tilly.

o. American Rescue Plan Funding (ARPA).  Commissioners reviewed the spending plan. This will be shared with the council at next week’s budget hearings.

Last updated: Aug 22, 2022

“The flag should never be displayed with the union down, except as a signal of dire distress in instances of extreme danger to life or property.”

Brown County Leader Network (BCLN) – Concept and website.  The Brown County Leader Network provides methods and tools for supporting improvement that leads to a more perfect Union, county, and community.   (Context, supporting information – Success Through Quality).

Aug 21, 2022. Fading Smile of a Dying Empire – Burning Platform

• • “Choosing your allies and forming local communities of like-minded people with the skills to survive and thrive in the world created after the coming conflict is resolved, is all you can do at this point. “

Aug 19, 2022.  Gen. Flynn: It’s Time to Activate Every Single American – We Must Take Immediate and Necessary Action By Michael Flynn, The Western Journal

Nov 21, 2021 – Brown County Freedom Rally – My speech – Freedom Rally, Brown County Indiana, 2021_11_21_2 FINAL Speech Freedom Rally. 

• • Oct 21, 2022.  Current Times, End-Times, Better Times – A Way Ahead

Jan 19, 2020. Is America in The Midst of a Cold Civil War?

Last updated: Sep 4, 2022  

Aug 31, 2022.  What to cut? County council begins work on 2023 budget, adoption scheduled later this fall

• • The county council will meet on Sept. 12 at 6:30 p.m. for the budget hearing and members are expected to make cuts to requests then. 

County Council – Budget Hearings – Aug 16-18, 5:00 p.m – 8:00 p.m. Additional hearings will continue in September and October. The final budget is due to the State by Nov 1.

• Next Steps. The Council needs to reduce the budget to eliminate the deficit.  In the past, the commissioner’s budget accounted for the majority of the reductions.

The primary revenue sources for county government are income tax and property tax.  The county also receives revenue from the gas and excise taxes that fund road maintenance.

• • Department Local Government Finance (DLGF) – Budget Related Reports and Information – Brown County

• • Citizen’s Guide to Property Tax – Assessment Process, Budget Process, Property Tax Bills

The Overall Process:  Councilman Critser shared his experience that the State always underestimates the revenue available to the county from income tax, property tax, gas, and excise taxes. The county also routinely underestimates expenses.  The budget always gets “balanced” per statute by Nov 1.  During the year, when expenses exceed budget, the needed changes (new appropriations and transfers) have to be advertised in the paper and approved by the council. The state also holds back county funds in cases of emergencies.

• • State Board of Accounts Section K “County Council Meeting”  There shall be a meeting of the county council not later than the last meeting in September, of every year, for the purpose of fixing the rate of the tax levy and making appropriations. [IC 6-1.1-17-5]
  • The Ordinance for Appropriations and the Ordinance of Tax Levies must be read upon at least two (2) separate days before adoption. [IC 36-2-5-11] Therefore, the council must be in session for at least two (2) days at the regular annual meeting.

• Budget Consultant.  One of the key worksheets (below) that kick off the discussion is provided by the county’s consultant, Jacque Clements, Association of Indiana Counties.  The following “Worksheet” identifies the funds that the State Reviews. 2022 County Budget Worksheet
  • Terms and Acronyms on the Worksheet:
    • CCD – Cumulative Capital Development Fund.  A remonstrance was filed against this tax increase in 2022.  What is the status?
    • Mental Health Obligation Fund (Health). Required by statute.
    • Development Disabilities Budget – optional.
    • Bond $2.  The 3 million capital improvement loan (debt).
    • Jail Bond. – Mortgage payment on the Jail. (debt).
    • Cumulative Bridge Fund (Cum Bridge).

Indiana Fund Types and Fund Numbers – Chart of Accounts – 2021. (PDF. 2021-AIM-BudWrkshp-May2021-FINAL-LIVE)

Budget Deficit. The current draft of the budget is indicating a deficit of $943,970 (see Worksheet). The first drafts of the 2023 budgets submitted by the respective departments identified an increase of approximately $1, 026,100.00 or a 5.7% increase from 2022.  Council members are provided a “budget book” that identifies the requested budget for the next year, the current year’s budget by Department (fund manager), what has been increased, and what has been reduced.  The projected end-of-year balances for the current year are also helpful.

• • A Budget Books is available to the public at cost – generally around $14-16 dollars.
  • During the hearings, the council has asked for additional information to include reviewing the budgets for the past few years going back to 2020. This should help identify savings and trends in expenses.

Unfunded Requirements. There are always unfunded requirements.  It helps to separate the “essential costs” (must-haves) from the costs of the “good to have if there is money”  items.  An easy way of planning for unfunded requirements is to ask the department to identify, justify, prioritize, and document their “unfunded requirements.” Then if money becomes available during the year, the council is not surprised and can be asked to fund the items based on county priorities.  For example, the council will cut expenses this year by about one million. Might be useful to maintain a record of what was cut.

County Comprehensive Financial Plan.   Unlike last year, the update to the plan was not available prior to the Budget Hearings. It is expected to be finalized within the next few weeks.

• • An ending fund balance of 15% is the recommended goal.  An opportunity for improvement in the county is to review these balances on a quarterly basis.
  • It was suggested that each council member be assigned to review the performance of one or more of the departments’ budgets (actual to expected spending) during the year.
  • Included in a quarterly or semi-annual review would be a review of the status of meeting the 15% funding balance objective.

• Performance Plans. The county does not have a formal plan where departments identify their vision (ideal/desired outcomes), goals, objectives, and accomplishments.  An exception is the Highway Department for Roads and Bridges.

• • Brown County Leader Network (BCLN ). The BCLN supports methods for making systemic improvements by reducing variation. Variation is a natural part of creation and represents the gap between the ideal or target and the actual situation.  The quality profession through the Taguchi Loss Function has validated that the closer any product or service gets to the ideal/target, the higher the quality (more needs met) and the lower the cost (tangible and intangible) to the individual and society (community).
  • System and Process Capability.  I would assess the county’s budget process at a Level 2 – meets basic requirements.

Health insurance has been the most problematic (unpredictable/out of control) expense. Brown County opts to be self-insured which adds risk. The county is liable for the first $60,000 (?) of expense per person and is reimbursed for costs over this amount. Like any other insurance, higher expenses increase insurance costs.   

• • Actual expenses have routinely exceeded what has been budgeted.  (600K last year, 400K this year).  Changes have been made this year and were expected to result in significant budget savings. Savings are not reflected in the first version of the submitted budget thus the request for additional information from prior years.  The  “savings” could contribute to reducing the need to increase the funding while not reducing the budgeted amount from the previous year.
  • County and Brown County Schools – Health Insurance – For the Record
  • Conflict of interest?  A few years ago, the commissioners and council extended the health insurance benefit to cover part-time employees including themselves. Not all of these elected officials have opted for the coverage.  The health insurance cost and benefits would likely be considered among the best in the country. In 2022, Councilman Dave Redding led efforts to make needed changes in order to better manage risk and costs.

• Tax Increase. The increase in the property tax rate is determined by the Maximum Levy Growth Quotient (MLGQ). The estimated amount to be generated from the allowed higher tax rate is $176, 574.00. (Calculation is the MLGQ of 3,708,061 minus Normal Maximum Levy of 3,532, 487.)  This increase is “optional.”  The council has to vote to accept. In the past when Keith Baker was president of the council, the allowable increase was not accepted every year.

• • “A tax rate is the percentage used to determine how much a property taxpayer will pay. A levy represents the total amount of funds a local unit of government may collect on a tax rate. In other words, the levy is a cap on the amount of property tax dollars a local government is allowed by law.” Ref: Indiana Gov FAQ

Tax Policy and Revenue Source.  Counties have the option of allowing for relying on revenue from income tax or property tax but not both.  Brown County opted for the local income tax (LIT) option.

• • Brown County doubled the income tax rate in 10 years and recently shifted to freezing the income tax rate and shifted to relying on property tax.

• • The maximum state income tax rate is 2.5% BUT the law allows for increases based on a growth quotient.  Some counties have an income tax rate of over 3%.
  • Brown County’s income tax rate (0.025234) is among the highest in the state but is among the lowest on the property tax rate.
  • Tax Rates by Indiana County

Cost of Living Increases.  County employees have been receiving cost of living increases that have ranged from 1-3%. It was 3% last year and likely this year.  There have been years where no increases were provided.   The council (Dave Critser) has estimated that the cost at one percent is about 35K.

Retirement Buyouts.  The county offered employee buyouts this year.  The cost (15k?) was anticipated to be funded by the respective reduction in payroll costs as a result of the temporary vacancy.  Many of the vacant positions have been filled.  Some offices (Auditor) chose to re-distribute the workload and pay stipends vs hiring a new person.

• • Savings can be identified by the reduction in payroll costs from the prior year.
  • A report on the results of the strategy has not yet been published.

Salary Increases.   Departments can ask for higher grades and salaries.  They need to do this is no later than the June Council meeting. The County approved several increases for the Sheriff’s Department and the Court. When considering the increases, the “total costs” including benefits, retirement, social security, etc are often not identified. These costs do become a factor in the budget.

American Rescue Plan Act (ARPA) Funding Spreadsheet. ARPA Spreadsheet

• • Covid Premium Pay – ARPA funds.  The county approved $700,000 for a $2.00 an hour increase for the “essential” county employees that worked with the public during Covid.  This will be paid out over 3 years.  These employees will not get the projected 3% cost of living increase during these years and would need a “9%” increase in year four to bring their salaries up to the respective current rate.  How will this be budgeted?
  • County Offices receiving ARPA and the 3%

Debt. The county also routinely maintains a debt (Increased from 2 million to 3 million to cover operating expenses and capital improvements (infrastructure) costs. The 3 million dollar loan was approved in 2021.

• • County loan priorities need under discussion By  Sara Clifford, August 15, 2021.

    • So far, it sounds like a lot of it is being budgeted for paving — possibly as much as $1.6 million, which, at current materials prices, would allow about 12 miles of roads to be paved per year. 

    • The $3 million loan would replace a $2 million loan from 2018 which was to be paid off this summer. Biddle told the council that the new tax rate would be more than it is now, but slightly less than it was in 2020.
    • The tax rate was 0.0979 in 2020, 0.0797 in 2021, and is estimated to be 0.0969 in 2022 with the loan factored in, said Kaitlin Cheek who works for the county’s financial adviser Baker Tilly.

Capital Improvement (Asset) Management Plan.  The county does not publish a plan to cover needed capital improvements (infrastructure) costs.  Capital Improvements include maintenance, repairs, and replacements.  The county currently has 14 buildings. Consequently, expenses that could have been anticipated and budgeted come as a surprise during the year.  The council has identified the development of a plan as a priority for 2023.

Leases. A published plan is also needed for leases that would include technology. Total leased amounts can exceed a million. The Sheriff’s office has at least one 10-year lease at a cost of $500,000.

• • A rationale for  “No Plan.”   A plan identifies expected infrastructure repair and replacement costs.  An item could include parking lot paving, roofs, boilers, generators, air conditioning units, etc. For example, this year, over 500K was identified (a surprise to the council) as being needed to replace air conditioning units at the Jail.  When anticipated expenses can be ignored,  then funding can be spent on other favored initiatives such as additional healthcare-related benefits. For example, the Health Clinic benefit was expected to result in at least a 2-1 return on investment. This has yet to be achieved. No report on the status has been published.
    • Commissioner Pittman identified 40 million dollars in unfunded costs for roads and bridges. County roads with high traffic typically need re-paving on a 10-year basis.
    • Gas and excise taxes contribute to road and bridge maintenance.  Other funding sources are Community Crossing grants (up to a million a year?) and taxpayers. For example, on the 3 million dollar loan, the “hope” was that 1.6 million could be spent on roads.  What percent if any, is going to roads?

Grants and Risks. County also manages a variety of grants. The grants and amounts are not published but need to be managed. Failure can result in the county having to pay back the grant.

Convention Visitors Commission (CVC) Budget and the Brown County Music Center (BCMC).  Revenue from the innkeeper’s tax is expected to be around 1.2 million.  The mortgage (500K a year?) is paid through the Brown County Building Corp.  Profits can also be applied to the mortgage and other operating expenses. Any excess profits go to the Community Foundation (70%) and then the county (30%). The county received 54K in lieu of property taxes (which are not required on a government building).

In 2022, the county also provided a 239K subsidy. (GUEST OPINION_ What’s been happening with your county’s finances – Brown County Democrat,)

The BCMC also received about 2.7 million in federal grants.  In 2023, the Convention Visitors Bureau (CVB) receives $712,500. The CVB budget identifies $225,000 in salaries, 58,000 in rent, and 417,000 – for Other – which would include marketing.

• • Options?  Can more of the innkeeper’s tax revenue be used for the mortgage and operating expenses and would this lead to an increase in profits?  Could the Admin Agreement be changed so that 100% of the excess profits could be used by the county for roads and bridges?   On the CVB and marketing, Social Media has become the primary means for advertising. The CVB was created in 1984 when Print, direct mail, TV, and radio were among the advertising options.  Can the CVB be self-supporting? They own the visitors center. If not, what would be the minimum financial requirement?
  • The BCMC is managed by the Maple Leaf Management Group. The group includes one commissioner and one councilman.  Updates by these representatives have not been (but can be)  provided at commissioner and council meetings. These representatives are accountable to the voters.

Additional Information

• • Indiana Gateway – Glossary of Terms
  • Indiana Code 6-3.6-11-1. Applicability; use of former tax to provide levy freeze; levy amounts; income tax distributions
  •  Local Option Income tax (LOIT) – Umbaugh. General Information
  • Examples: Capital Improvement Plans and Budgets

IU –  SPEA MPA Students Reports – Brown County Government – Financial Decision Support

• • IU SPEA/MPA – 2019 – 2021 Projects

    • 2017 Student  Report – Covered by the Brown County Democrat with links to the full report. Report: Local taxes, job options need further scrutiny By Sara Clifford/Brown County Democrat
    • 2018 Student Report. Brown County Democrat, IU students discuss how data can guide county’s financial decisions By Sara Clifford
      • Student Report: BROWN COUNTY FINANCIAL DECISION & SUPPORT MODEL Forecasting and Database Management
    • The Initial Research Questions for the Projects
      • 2017 Concept County Financial Decision Support Model
      • 2018 County Financial Decision Support Model Data Sets

• 2019 County Budget Hearings – Debt, Taxes, Revenue, Future

  • Aug 27, 2018. Presentation – Umbaugh and Associates – Basics of Local Govt Budgeting Umbaugh

• 2020 County Budget Hearings

• 2021 County Budget 

• 2022 County Budget

  •  Budget Guidance is being issued and budgets by Department are due to the Auditor by June 9. Budget reviews are scheduled for Aug 17, 18, 19, 2021.

• • May 18, 2021, BCD. Cumulative Capital Development Tax rate change delayed by Suzannah Couch 

 Updated: Aug 24, 2022

Variation is a natural part of creation. It can be defined as the gap between an ideal and an actual situation. An ideal situation represents a standard of perfection—or the highest standard of excellence. In a biblical worldview, God has defined the ideal and is the moral authority. In a secular worldview, “man” defines the ideal and determines what is right and wrong. Regardless of a belief in God, variation is a constant. ASQ: Law of Variation 

New Atheism. New Atheism advocates the view that superstition, religion and irrationalism should not simply be tolerated. Instead, they should be countered, criticized, and challenged by rational argument, especially when they exert undue influence, such as in government, education, and politics.^[3][4] Major figures include Richard Dawkins, Sam Harris, Christopher Hitchens and Daniel Dennett—collectively known as the “Four Horsemen”, and Ayaan Hirsi Ali, known as the “plus one horse-woman”.

On 6 November 2015, The New Republic published an article entitled, “Is the New Atheism dead?”^[15] The atheist and evolutionary biologist David Sloan Wilson wrote, “The world appears to be tiring of the New Atheism movement.”^[16] In 2017, PZ Myers who formerly considered himself a new atheist, publicly renounced the New Atheism movement.^[17]

The book The Four Horsemen: The Conversation That Sparked an Atheist Revolution by Christopher Hitchens, Richard Dawkins, Sam Harris, Daniel C. Dennett, 2019.

• •  The Four Horsemen HD: Hour 1 of 2 – Discussions with Richard Dawkins, Ep 1

  • The Four Horsemen: Hour 2 of 2 – Discussions with Richard Dawkins, Ep 1

     The God Debate 

Jordan Peterson vs Susan Blackmore • Do we need God to make sense of life?

• • Jordan Peterson – “Lives his life as though God exists” to the best of his ability – belief reinforced by how you act, not what you say.  He acknowledges that he is a religious man; Judeo-Christian worldview ethics has a significant influence on western culture
    • Archetype – a pattern of behavior grounded in biology – the behavior itself.
    • Critical of the new atheists, Sam Harris, Daniel Dennet, and Richard Dawkins. They do not take it seriously enough, they do not contend with the great thinkers ( Nietzsche, Dostoevsky) …
    • The Judeo-Christian ethic-based systems work quite well … (24:57) predicated on the sovereignty of the individual in relationship to the state …that is fundamentally religious in its essence – predicated on honest speech – these are religious predicates …
    • Two definitions or aspects of religion – dogmatic  (Blackmore) or spiritual. (Dogmatic – Asserting or insisting upon ideas or principles, especially when unproven or unexamined, in an imperious or arrogant manner.)
  • Susan Blackmore – Christianity did not make sense to her …; religion a virus of the mind.  Virus — (mindset) –  on balance, the world would be better off without religion …. but religions have positive benefits, good qualities
    • Archetypes are a given. A Meme is that which is imitated or copied.
    • Applauds the majority (based on polls) of the country (England) are not religious
    • “Accept meaninglessness and ultimate emptiness of everything” as a way of life
      • (Nihilism – The doctrine that nothing actually exists or that existence or values are meaningless. Relentless negativity or cynicism suggesting an absence of values or beliefs.)
    • Peterson: “A miracle for you” — “… Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s.” Mathew 22:21 ESV
    • Final Question: “Do we need God to Make Sense of Life?”
      • Susan Blackmore: “Absolutely not.”
      • Jordan Peterson: “God (whatever you are following, the hierarchy of your values)) is what you use to make sense of life”

Christopher Hitchens vs. Dinesh D’Souza

Sam Harris vs William Craig

Jordan B Peterson & Sam Harris 

• • • “I act as if there is a God” – Jordan Peterson
    • Sam Harris – Ethics deals with right and wrong: Religion with Good and Evil 14:25

Additional Information

Other than the Apostles’ Creed, the Nicene Creed is likely the most universally accepted and recognized statements of the Christian faith.

Updated Sep 16, 2022 

Sep 14, 2022. Post shared on the Facebook group –  Brown County Matters.

Aug 11, 2022. Post shared on the Facebook group –  Brown County Matters

• • School Referendum – follow-up. I received the additional information from the State (DLGF) and Brown County Schools.
  • Spending Plan for the revenue expected from the new tax submitted to the State (DLGF): Estimated Annual Revenue: $1,892,512. Expenditures: Teacher salaries and benefits: $1,419,385 (93%); CRC: $157, 709; “NEW” Birth to 5 program: $157, 709. Operations Fund: $157,709.
  • The average property tax increase paid to the school corporation per year will increase by 33.91% for residences and 20.91% on business property.
  • Of the approximately 291 school districts in Indiana, only 8 are pursuing a referendum on the Nov 2022 ballot. A total of 14 districts pursued a referendum in 2022.
    
    o. Note on pay levels – for county employee salaries, the County Council and Sheriff’s Department developed studies to validate the appropriate amounts and shared them at public meetings. The studies included comparisons with other counties of our size and surrounding counties. I have not seen the equivalent studies and comparisons respective to local teacher salaries.

August 2022.  NEW – Schools website advocating for the Referendum 2022

• • • Key Points:
      •  Spending Plan for the revenue expected from the new tax submitted and approved by the Indiana Department of Local Government Finance (DLGF): L
        • Estimated Annual Revenue: $1,892, 512. (over 8 years –$15,140,096.00).
        • Expenditures:
          • Teacher salaries and benefits: $1,419,385.
          • CRC: $157, 709;
          • “NEW” Birth to 5 program: $157, 709.
          • Operations Fund: $157,709.
      • The average property tax increase paid to the school corporation per year will increase by 33.91% for residences and 20.91% on business property. 
      • Of the approximately 291 school districts in Indiana, only 8 are pursuing a referendum on the Nov 2022 ballot. A total of 14 districts pursued a referendum in 2022 
      • Note on pay levels – for county employee salaries, the County Council and Sheriff’s Department developed studies to validate the appropriate amounts and shared them at public meetings. The studies included comparisons with other counties of our size and surrounding counties. I have not seen the equivalent studies and comparisons respective to local teacher salaries.

Background Information and Index – 2022 School Referendum – For the Record

Department of Local Government Finance (DLGF) – Referendum Information

• • DLGF Email Response to RFI
  • There are 291 School Districts in Indiana.  Trend on  School Operating Referendums since 2009. 

November 2022 Elections – Brown County

May 31, June 7, and June 14, 2022. The superintendent’s presentation and justification for the referendum shared with the public and provided at the three information sessions . Referendum Community Meeting Slides.   (Ref: ‘We need your help’: Community meetings discuss referendum, future of school district By  Suzannah Couch, June 14, 2022)

• • July 19, 2022. Information shared with and approved by the Brown County School Board. This information was supplemented with the documentation required by the Department of Local Government Finance (DLGF). (Ref: School board approves operating referendum question on ballot this fall By Suzannah Couch 
    
• Department of Local Government Finance (DLGF)
  • July 25, 2022.  Information was then submitted to and approved  by the Department of Local Government Finance (DLGF)
    • Findings and Final Determination on Proposed Ballot Question – Approved 25 July 2022
    • Auditor’s Certificate
    • Revenue Spending Plan – 8 years
      • Tax increase: – The average property tax increase will be 33.91% for residences and 20.91% on business property

Response to Request for Information  (RFI) provided by Superintendent Emily Tracy – Brown County Schools

Aug 10, 2022.  Email Response BC Schools Superintendant Emily Tracy for the information submitted to the School Board that supported their decision to approve the referendum.

Email Attachments:

• • BCS Did You Know_Info sheet
  • FINAL (1)Board Resolution
  • Certification and Request for Approval of the Local Public Question (1)

Copies of the Handouts that were provided at the Information Sessions on June 14, 2022. 

• • BC Schools Baker-Tilly Report – The Numbers. The Schools have a low tax rate compared to neighboring school systems (see page 4) and but not all schools opt for a referendum.  
  • BC Schools Early Education Handout
  • General info – Brown County Schools. See also their Website
• Aug 19, 2022. The information above does not include the superintendent’s presentation which which I received on Aug 19, 2022.  Referendum Community Meeting Slides

• May 25, 2022. Meetings set to receive input from parents, community members on proposed school referendum rate by Suzannah Couch – May 25, 2022