June 12, 2024 v2 Agenda v2 County Council Meeting June 17 2024

June 11, 2024 Version – Agenda County Council Meeting June 17 2024

This post at Brown County Matters

Agenda – County Council Meeting, June 17, 2024. Are we On-Plan or Off-Plan?

The Agenda (see link) lists the need for the approval of new appropriations and transfers. I did not see anything regarding the plans for a new general obligation bond not to exceed 4 million.
To the relief of many, 2024 is the last year of a budget process that became unsustainable.

The county has historically budgeted one year at a time which led to a culture of fire-fighting.
Revenue and expenses were underestimated to “balance the budget,” and the county would jump through the hoops during the year to make ends meet. The council did not always scrutinize the finance decisions of the commissioner’s office; savings were depleted. Weaknesses in accounting for revenues were identified.

Thankfully, a new financial advisor was hired that supports joint meetings between the council and commissioners and longer-term planning. The county has also adopted saving goals. Recovering from past practices will take years and require more improvements. The 2025 budget working sessions will start soon, and I look forward to the changes.

I get that government finance and accounting is not the most exciting topic. In Indiana, the lack of information for citizens and elected officials to have a basic understanding of the process is appalling. A guide for citizens is not available, which leads to a reliance on consultants and advisors.

With a turnover in elected positions and officials who may not have the time or inclination to learn, the default position was to just get through the year. Over the years, a bad process became the norm and required a crisis to motivate a change. Councilman Kemp (elected in 2022 with a background in finance) has spent an extraordinary amount of time digging into the details, raising awareness, and identifying improvement opportunities.

Most citizens are unaware that the budget approved by the council determines the amount of property tax that will have to be collected.