Updated Oct 10, 2023.

Posted at the Facebook Group – Brown County Matters  – 10/1/23.

In the American system of government (a Republic), We the People (aka Voters) are “Top Management.”

The aim of our system is to enable citizens to work together in pursuit of  “a more perfect Union.”  This requires a commitment to continuous improvement.   The context for “more perfect” is an expectation for actions that result in more needs being met. This reduces the harm caused to people from unmet needs.

• • Brown County Leader Network – Methods and tools supporting continuous improvement.
    • Who are all the stakeholders affected by a project in the near, mid, and long term?  What are their needs?  How do they define “more perfect”? What information is needed by the stakeholders to assess results?
  • Additional context on the principles, methods, and tools supporting continuous improvement: Success Through Quality

Accountable and Responsibility. We the People are expected to hold our elected and appointed officials  “accountable” for the services (outputs) provided on our behalf. However, we retain the responsibility for assuring that actions lead to results (outcomes) where all citizens benefit, or at least, not any worse off.

Civic Education – Assess your knowledge?   How many citizens could pass a citizenship test? 

Government Performance and Results.  Given a systemic lack of civic education, knowledge,  and advocacy, citizens may not be aware of the systems that are in place to improve the effectiveness and efficiency of government at all levels.

Internal Controls – Prevention of Waste, Fraud, Abuse, Mismanagement.  Both the state and federal governments have Internal Control related statutes, policies, and processes to help provide assurance to citizens on the effective and efficient use of tax dollars.

Oversight – Office of Inspector General (OIG).  The intent of internal controls is to prevent waste, fraud, abuse, and mismanagement. At the federal level, oversight is provided by the Office of Inspector General (OIG).  The responses to citizen complaints to OIG offices can be provided to elected officials for their respective review and approval. Insight from this step can identify needed improvement in agency operations, policy, and statutes.

 Voters. The quality of responses by elected officials to OIG reviews can be used by citizens in determining their qualifications for office via the election process.

Statutes and Policies – Support for providing oversight
on efficiency and eff effectiveness

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

• • Federal Managements Financial Integrity Act (FMFIA)
  • The Government Performance and Results Act (GPRA)
  • Office of Management and Budgets (OMBs) Circular A-123 – Management’s Responsibility for Internal Control.

The federal government incentivizes citizens to report potential abuses by offering a 10% reward for monies collected. They also have legal protection in place for “whistleblowers.”

State. At the state level (Indiana) statutes and guidance are provided by the Indiana State Board of Accounts  (SBOA).

• • Indiana State Board of Accounts – Internal Control Standards

County. Unfortunately at the County level, the scope of review of internal controls by the State Board of Accounts (SBOA) is primarily focused on finances and not 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.

County Projects.  State and federal offices that are involved in providing funding for county projects are required to have adequate internal controls.

An example of a county project is the Brown County Regional Sewer District (BCRSD) – Sewer Expansion – Phase 1 Project.  To initiate a review of the approval-related processes, a formal request has been filed with the Indiana Office of Inspector General (OIG) requesting an assessment of the adequacy of internal controls of the Indiana Finance Authority (IFA), State Revolving Fund (SRF).

• • Complaint – Filed Sept 28, 2023 – Requesting a review of the adequacy of internal controls
    • 20230929 Indiana OIG Complaint BCRSD Project Review and Approvals
  • History and Current Status of the project: BCRSD Sewer Expansion Project on “Trial” – For The Record

Office of Inspector Generals (OIG) – Relevant to the Sewer Project

• • Indiana Office of Inspector General
  • USDA – OIG

Next Level of Review  – Elected Officials

State

• • Senator Eric Koch, District 44.
    • 200 W. Washington St., Indianapolis, IN 46204, Phone: 800-382-9467
      or 317-232-9400, Email: Senator.Koch@iga.in.gov
  •  Dave Hall, Representative | District 62

Federal

• • Representative Erin Houchin, House District 9, 321 Quartermaster CourtJeffersonville, Indiana, 47130, 812-288-3999