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Commissioner Office: Meeting notes, Ongoing challenges and Issues

Last updated: Sep 29, 2026

All Commissioner and Council Meetings are available to view on YouTube at Brown County Indiana Government Meetings. 

2025 Commissioner’s Office Accomplishments – Year in Review

2026 – Ongoing Issues 

Sep 23, 2026. Commissioners approve unpaid lunch policy over objections. By Courtney Hughett, Brown County Democrat/ Brown County Commissioners approved a new personnel policy manual Wednesday night, Sept. 16, after a long debate over whether some county employees should continue to receive a one-hour paid lunch each day.  (Editor’s note: The second part of the Commissioners’ meeting coverage is on page A6)

Sep 23, 2027. Public Records Policy tabled over access concerns By Courtney Hughett. Brown County Democrat

Sept 23, 2026. Your Views. Brown County housing stock: Capacity, constraints, and questions, Brown County Democrat.

Sep 18, 2026. Unpaid lunch plan draws pushback from county employees, Courtney Hughett, Brown County Democrat

Sep 18, 2026. Yellowwood, Mountain Tea part of DNR open
house on Oct 1.  The event will cover Morgan-Monroe, Ravinia, Yellowwood and Mountain Tea state forests. Yellowwood and Mountain Tea are located in Brown County, making the open house an opportunity for local residents to ask questions and provide feedback about forests in their own community.

Sept 11, 2026 Resident urges caution on Music Center review –   Brown County Democrat

  • New sign highlights Music Center’s community impact.  By Lydia Potter BCCF Development Director for the Brown County DemocratThe Brown County Community Foundation took a field trip to the Brown County Music Center last week to celebrate the installation of a new sign recognizing the philanthropic support of the Brown County Maple Leaf Management Group Inc., d/b/a Brown County Music Center through the Foundation.

Sept 11, 2026.  State rules put county planning office on deadline, Brown County Democrat

  • The commission voted to send a favorable recommendation to the Brown County Commissioners … Brown County, Indiana. Contact us: newsroom@bcdemocrat.com.

 

Sep 4, 2026. County approves Paycom payroll system. By Courtney Hughett

  • Brown County Commissioners unanimously approved a contract Aug. 20 with Paycom for a new payroll and human resources management system, a move they say should modernize
    how the county handles payroll, employee records, benefits and related personnel work.
  • The vote came during a short joint meeting of the Brown County Commissioners and County Council.  Commissioners’ Administrative Assistant Theresa Cobian said the county is not simply buying another payroll system, but adding more functions than it currently has. The contract includes payroll, human resources modules and benefits enrollment tools. Cobian said the county already pays similar fees under its current payroll system.

Aug 28, 2026. Commissioners seek legal review of Music Center agreement – Brown County Democrat. Brown County Commissioners voted 2-1 Wednesday, Aug. 19, to investigate legal options involving the Brown County Music Center’s administrative agreement.

Aug 19, 2026. State audit finds repeat financial recordkeeping problems in Brown County, Brown County Democrat

  • Despite the findings, the audit does not show that Brown County as a whole was out of money. The county’s General Fund began 2025 with about $3.46 million and ended the year with about $4.31 million.
  • A written response included with the audit, dated July 23, was signed by Commissioner President Tim Clark, County Council President Darren Byrd, County Auditor Julia Reeves and County Treasurer Andrea Bond. The
    officials acknowledged that the repeat findings were accurate and required corrective action. They said Brown County intends to submit corrective action plans to the State Board of Accounts by Dec. 15.

Aug 19, 2026 – Council leaves room for employee raises, delays final pay decisions, Brown County Democrat

Aug 14, 2027. Commissioners approve school officer agreement by Courtney Hughett, Brown County Democrat

Aug 14, 2026. Public safety needs drive some of county’s
biggest budget debates, by Courtney Hughett, Brown County Democrat

  • The commissioners decided to keep two advanced life support ambulances instead of reducing the service. Advanced life support crews can provide a higher level of emergency treatment than basic crews. Commissioner Kevin Patrick said there was not enough time to design a different system for 2027 without risking a drop in service.
  • The commissioners do plan to require better information from the ambulance provider, including the number of runs, response times and the areas served. Other service models may be studied, but Patrick said a major change could take one or two years.

Aug 14, 2026. Council delays decision on Helmsburg sewer
funding request, by Courtney Hughett, Brown County Democrat

  • Commissioner Tim Clark said he had no issue using the money for Helmsburg infrastructure. He said the county had previously used some sock factory money for a Helmsburg stormwater project and has also supported sewer districts with ARPA funding. Clark said Helmsburg received $339,489.72 in ARPA money, while the Brown County Regional Sewer
    District received $300,000.

Aug 14, 2026. Council weighs health costs, employee pay and
county savings, by Courtney Hughett, Brown County Democrat

Aug 7, 2026. Planning Commission looks at higher permit fees – Brown County Democrat. The commission reviewed a memorandum of understanding with the Brown County Commissioners.

  • The commission reviewed a memorandum of understanding with the Brown County Commissioners. The agreement is meant to set out how the two bodies would work together on the comprehensive plan. The county has already spent time on the plan, but commissioners have wanted more involvement and more public engagement before moving forward.

July 30, 2026. Council Meeting: Council Approves 50K for election legal bills

July 30, 2026. HRSD Request for Funding. We need a lifeline…

July 30, 2026. Brown County Home Sales climb to $420,000 at mid-year

  • Brown County among the top 5 in the state on median home prices. “Scenics & Amenities Premium: Brown County and Monroe County stand out in Southern Indiana, commanding high median prices due to limited real estate inventory, scenic topography, and proximity to Indiana University.”

July 24, 2026. Commissioners support Helmsburg sewer

July 24, 2026. Mt. Tea State Forest, Brown County, Indiana.  ⋅ July 24, 2026
Pumpkin Ridge remains leading option for Mountain Tea access – Brown County Democrat

July 24, 2026. Commissioners back Deam expansion letter in split vote – Brown County Democrat. Jeff Stant, Hoosier National Forest program adviser for the Indiana Forest Alliance, gave commissioners a recap of the proposal and responded to …

  • Additional comment: Commissioner Sanders and I voted Yes on the Letter of Support. Commissioner Patrick voted No with the position of leaving the area as it is. The proposed legislation will be subject to debate in the House and Senate. A primary argument against it is that designating a “Wilderness Area” prevents forest management, including some logging, which helps mitigate fires and leads to the planting of higher-quality trees such as White Oak. There are also advocates for reducing federal and state-owned land that can be better utilized by the private sector.
  • Over half of the land in Brown County is non-taxable and includes land owned by the Federal and State Governments and non-profits. Land can also be placed in the “classified forest category,” which reduces property tax. Although half the land is non-taxable, this feature retains and attracts new residents as well as visitors to Brown County.
  • Income and property tax are major sources of revenue for the county. The county’s tax policy is a high income tax rate (among the highest in the State) and low property tax (among the lowest in the State). On taxable income, tourism accounts for around 20 million in gross wages. The Adjusted Gross Income of all residents is over 500 million.
  • Discussion starts at the 25:45 mark. https://www.youtube.com/watch?v=1NbbO744Lq0

July 17, 2026. Election lawsuit drives new $50K legal funding request – Brown County Democrat.  Banks said the lawsuit, which is now before the Seventh Circuit Court of Appeals in Chicago, has already used up the legal money set aside for the …

  • The Issue (tjc): Can a county government election board (funded with tax dollars) enforce the application of arbitrary and discriminatory rules of a self-described political club (local Republican Party)?  Is the state/county exempt from the Constitution and complaince with the 1st and 14th amendments?  This case has the potential of being heard by the U.S. Supreme Court.

July 17, 2026.  County budget talks focus on pay, roads and spending
Brown County Democrat, Brown County Council members spent much of their July 9 work session looking ahead to the 2027 budget. The council did not take final votes on …
July  10, 2026: Forest expansion proposal draws sharp exchange.

July 10, 2026. Pumpkin Ridge meeting set; commissioners advance contracts and planning work.

July 6, 2026. State to hold information meeting for Pumpkin Ridge Road project – The Republic News The meeting will take place at Abe Martin Lodge in Melodeon Hall, 1405 IN-46 West Nashville … Road, Indianapolis, Indiana 46268. Featured Local …

July  6, 2026. INDOT, DNR to host public information meeting for Mountain Tea State Forest access ... – WBIW BROWN COUNTY – The Indiana Department of … The project aims to enhance safety and accessibility along Pumpkin Ridge Road, located in …

  • BOT, HRSD Territory Expansion, Deam Wilderness Expansion

June 12, 2025. Project oversight, humane society contract lead commissioners’ meeting

  • County Council: Tourism spending vs Public Safety State to hold information meeting for Pumpkin Ridge Road project – The Republic News
    The Republic News
    The meeting will take place at Abe Martin Lodge in Melodeon Hall, 1405 IN-46 West Nashville … Road, Indianapolis, Indiana 46268. Featured Local …INDOT, DNR to host public information meeting for Mountain Tea State Forest access … – WBIW
    WBIW
    BROWN COUNTY – The Indiana Department of … The project aims to enhance safety and accessibility along Pumpkin Ridge Road, located in …

June 7, 2026. Comprehensive Plan remains unsettled as Brown County Officials weigh net steps

June 3, 2026. . Joint Meeting (May 26, 2026) APC and Commissioners Updates Comp Plan

May 29, 2026. May 20 Commissioner meeting, Sewer Disticts Clash over future plans

May 22, 2026. County council wrestles with taxes, debt, growing bridge crisis during lenghts budget session

  • 2025 was a sgtrong year financially … county funds ended 2025 with nearly 4.5 million in combined surpluses.
  • The county did not spend more money than collected

 

May 15, 2026. “Sewer expansion, Music Center funds spark debate at commissioner meeting.”

May 8, 2026. Misc.  Brown County Housing Market sees sharp rise

May 6, 2026. Commissioners want more resident input before moving forward with county’s growth plan., Brown County Democrat, Courtney Hughett

May 6, 2026. Bridge inspection reveals concern.  Brown County Democrat, Courtney Hughett

May 6, 2026. Where decisions go to wait.  (A systemic issue with little support for improvement). Brown County Democrat, Courtney Hughett

Apr 29, 2026. Brown County volunteer fire departments stretched thin amid spike in call volume, limited staff . WFIU | By Isabella Vesperini Published April 29, 2026 at 5:53 PM EDT

  • Brown County Commissioner Tim Clark said he does not have any comment to provide at this time; he said he is in the process of collecting and analyzing data to better understand the challenges the departments are facing. Nashville Town Manager Sandie Jones declined a request for interview

April 29, 2026 Democrat.

April 24, 2026. Public pushback grows over prosecutor’s office proposal, music center changes Brown County Democrat. The second half of the April 15 Brown County Commissioners’ meeting …

April 24, 2026. Funding, delays and doubt: Helmsburg sewer update raises bigger county questions, Brown County Democrat The first discussion at the April 15 Brown County Commissioners’ meeting centered on the Helmsburg Regional Sewer District and broader concerns …
April 16, 2026. Commissioners table Music Center proposal, plan further public discussion
WFIU | By Clayton Baumgarth, Published April 16, 2026 at 2:49 PM EDTil 16, 2026.

Agenda Comm Mtg Apr 15 2026

April 8, 2026. BC Democrat

March 27, 2026.

Apr 4, 2026. Plan Commission approves subdivision, turns focus to long-delayed comprehensive plan By Courtney Hughett -April 4, 2026.

  • The discussion then shifted to the county’s long-delayed comprehensive plan, where it became clear there is still uncertainty about how to move forward. Commission members said they have been working on a draft plan for years, but county commissioners have indicated they want changes and more public input before adopting it. That has left the process in limbo, with no final document in place to guide zoning decisions. Some members expressed frustration that the work already completed may not be enough on its own.
  • Several members also emphasized that the commissioners appear to want broader public involvement and potentially a revised version of the plan, rather than simply adopting the draft as written. A joint meeting between the plan commission and county commissioners is now scheduled for next month to discuss next steps and determine whether the existing draft will be revised or replaced altogether. That will be the only item on the Plan Commission’s next agenda in April.

March 2026.  Redevelopment Commission discusses development opportunities, infrastructure and housing

Mar 14, 2027. GUEST COLUMN: The decision-making process for upgrading Pumpkin Ridge Road by Tim Clark and Levin Patrick

Mar 12, 2026. Post at Brown County Matters – Music Center Revenue Distribution

Mar 4, 2026. Agenda Comm Mtg Mar 4, 2026 Rec 2026_03_03 1500

Feb 27, 2026.  Brown County Democrat Article – Commissioner Meeting on Pumplin Ridge Rd

Feb 19, 2026. Election Board Meeting.  The written and unwritten rules of a political party. 

Feb 18, 2026.  Commissioner Meeting. Discussion on one of the more controversial issues: Mt. Tea State Forest – Upgrade of the access road – Pumpkin Ridge Rd.

Feb 17, 2026. Council Meeting – Ongoing Budget Issues.

Feb 4, 2026 Commissioner Meeting,  Long-debated Mt. Tea road plan remains unsettled, no vote yet by Courtney Hughett, Brown County Democrat,

Feb 3, 2026. Clark, Stanley lawsuit dismissed in federal court By  Courtney Hughett

Feb 3, 2026. Brown County pummeled by foot-plus snowfall, forcing rare red travel warning

  • Emergency Declaration and Red State for three days.

Jan 21, 2026. Commissioner Meeting. “Bridges, budgets, and boards: Commissioners tackle complex issues. By Courtney Hughett, January 28, 2026.

Jan 20, 2026. Council Meeting. CVC appointments expose deeper questions about tourism and public safety By Courtney Hughett -January 27, 2026

  • Andi Rogers-Bartels, who owns multiple restaurants, rental properties and retail spaces in Nashville, said she wanted to serve on the CVC to help ensure tourism dollars are used in ways that benefit both visitors and residents. She pointed to the recent increase in the innkeeper’s tax and said, “It’s going to be an important year with the new three percent raise in the tax. We really need to figure out what we as a community want and what we can do with that extra three percent.” She cautioned against simply shifting entire budgets between departments, telling the council, “It can’t just be a whole move of the budget from one entity to another. It’s got to be dissected and looked at a little closer.”

Jan 13, 2026.  Commissioner Meeting Jan 7, 2026.  Public presses commissioners on budget changes, Mt. Tea road plans  By Courtney Hughett -January 13, 2026

Jan 13, 2026.  Joint meeting – commissioners and town council (Jan 5, 2026). County eyes police building as prosecutor’s office alternative ,  by Courtney Hughett

Accounting and Budgeting.

Jan 13, 2026. County Council Meeting (Jan 8, 2026). County Council rehashes 2026 budget after process breakdowns,  January 13, 2026 by  Courtney Hughett.

    • Jan 19, 2026.  GUEST OPINION David Bottorff: Why homeowners deserve property tax relief 
      • From 2012 to 2018, residential assessed values increased by less than 4% per year. But beginning in 2019, annual increases exceeded 8%, fueled largely by rapid growth in home market values that far outpaced other property types. As market values surged, the property tax burden shifted disproportionately onto homeowners.
      • To rebalance the system, SEA 1 phases in an increase to the homeowners’ deduction, ultimately allowing homeowners to deduct 67% of their home’s market value by 2031. At that point, homeowners will pay taxes on only 33% of their home’s assessed value. This phased-in change will gradually shift some of the tax burden back to other property classes, restoring balance to the system.
    • Jan 13, 2026. New and expanded property tax credits will take effect on 2026 bills By Staff Reports
    • Jan 13, 2026. Letter to the Editor: Reader addresses county bond rating, By Sherrie Mitchell.

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 Mar 5, 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

  • Summary.   Brown County, is known for its scenic beauty and natural terrain, and as the most heavily forested county in Indiana. Tourism generates approximately $21 million in gross wages and accounts for about 10% of the county’s GDP. Total taxable income on tax returns exceeds $510 million. Approximately 77% of residents’ income is earned outside the county. Although more than half of the land is federally or state-owned, thereby reducing the property tax base, this characteristic enhances the county’s appeal to visitors and current and future residents.
    • 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 Helmsburg. 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, Helmsburg to Bean Blossom and Woodland Lake. Priority is service in Bean Blossom (about 200 homes), a new plant in Helmsburg, and then extending service to Lake Lemon.
  •  :
    • Medical Services.
      • No hospital or 24×7 Urgent Care Facility. Hospitals and urgent care available in surrounding counties.
      • Medical services provided by two ambulances that serve residents and tourists.
      • Medical treatment can also be provided by volunteer firefighters and EMTs if/when they may be available.
      • IU has a  primary care facility in Nashville.
      • One assisted living facility. 
      • Residents may choose to re-locate when more available medical services are required and assisted living options are needed.
    • Fire and Emergence Services. Provided by Volunteer Fire Departments. Some fire fighters trained as EMTs.
    • Gravel Roads.  Residents can prefer gravel roads that may attract less traffic.
    • New Residents.  Attracted by a more rural environment, recreational opportunities, and amenities provided by tourism businesses.
    • Recreation – Trails
  • 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.  Available 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 plan;  Brown 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 Lawmakers to Void Local Rental Caps in 2028 – State Affairs Pro

Key Points

  1. Indiana cities face housing rule changes due to investor pressure
  2. Fishers and Carmel adopted rental property caps to combat shortages
  3. Indiana’s housing market faces increasing competition from out-of-state investors

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.