In-Process Review (IPR) 2024 Budget Hearings.  Some highlights and a little satire.

This post at Brown County Matters

County Council – Budget Meetings Aug 31, Sept 5 and 6.   I was not aware of the meetings. Broke my streak of attendance at these hearings over the past few years.  At the last budget hearing meeting, it was implied that one or more councilmen would be meeting with the budget consultant but no mention of a continuation of the budget hearings or meetings.  The additional meetings were a good idea but why not also share on the county website, social media, et.al.?

Meeting Notice: I assume a summary of the meetings and any formal vote to approve a budget might be provided at the Sept 18, 2023 council meeting, 6:30 pm, County Office Building (Salmon Room), 201 Locust Lane, Nashville, IN 47448

Open Meeting Laws.  The meetings (Aug 31, Sept 5-6) violated open meeting laws. No Public Notice of the date, time, or place, was posted at the location (Salmon Room) of the meeting. And, it appears, that no councilman or commissioner (many of whom have had multiple terms) was aware of the problem. Notification in the paper or on social media is optional.

Note that We the People must hold elected officials “accountable” for outcomes but “We” retain “responsibility” for their actions.  Voting and forgetting is not an optimum strategy.

• • Presentation Public Meeting Requirements  200819-Shackle-Britt-Presentation-Public-Meeting-Requirements
  • Formal Complaint Form – Pretty easy.

The So What?  Any votes taken at an illegal meeting (unlikely in this case) must be repeated.  This can be done voluntarily or as a result of a formal complaint. The statute of limitation for filing a complaint is only 30 days which introduces a potential for corruption.

Observations – Predictable but not in a good way.  I attend these government budget meetings more as an observer of the system/process looking for signs of life as opposed to the substance which is generally pretty predictable.  Revenues and expenses are underestimated and a “balanced budget” is submitted and approved by the State.  County officials scramble during the year to address budget shortfalls. And in the past, not unusual for funds to be squirreled away in accounts to fund less critical needs.

And then, we repeat the process the following year.  No performance review, no periodic review of projected savings and expenses vs. actual, no urgency on the need to build up the rainy day fund … blah, blah, blah.  The predictable outcome is a result of a monopoly on political power.  Additional information – local political governance.

Signs of life this year?  There are two: (1) Thanks to Councilman Kemp, for the first time in recent county history, we have an accurate accounting and understanding of health insurance funding and costs.

And (2), newlly elected Commissioner Ron Sanders is developing the first ever capital improvement plan and budget. The lack of a plan has been a repeat audit finding from the State Board of Accounts which routinely was ignored by the council and commissioners.

Note this plan identifies unfunded requirements which helps avoid surprises during the year and feeble attempts at “crisis management.”

Sander’s predecessor estimated that a plan would cost us 40K which leads one to wonder if we have been overpaying for other contract support.  Sanders got a list of the assets (over 50k) that the county is insuring and started looking at estimates for repairs and replacement costs. This is the foundation of the plan. No contract support will be needed.  This plan also identifies the money needed from a capital improvement loan. A new loan will be taken out next year – Thankfully, Sanders has the lead on this process and we might only borrow what we need and can afford – this may be a first.

Historical Marker – Go Fund Me.  Satirically speaking, I think these two “signs of life” accomplishments should be recognized with a Historical Marker placed at the main entrance at the county office building or maybe at the historical courthouse. The capital improvement loan process may be added as a future accomplishment.

Suggestions – Budgeting and Accounting.  A basic understanding of fund accounting and the difference between cash vs accrual accounting would be helpful.  A budget and accounting translator would also be useful in converting arcane state budget and accounting language into standard English.   The test of competency is for citizens to understand the process and the effect on the taxes they are paying.   A civics refresher may also be of help. In America, We the People are top management. When a citizen accepts an elected position, their purpose to serve all the citizens and not just their egos or managers of the monopoly.  Vote County Interests in the 2024 Republican Primary – Cross-over Votes Needed