Last updated: July 2, 2024

This Post at Brown County Matters

Disclosure: The scope of this post is a little different due to the political aspects. I am running for Commissioner (R), District 3. Contrary to State statutes and State Republican Party rules, a few individuals in the local GOP leadership are not supporting my candidacy and are backing an independent candidate. Background information on my areas of disagreement and improvement strategies:  Problem, Challenges, Capabilities.   

• • My position on any proposed major changes: I support the application of collaborative decision-making processes that include numerous meetings and debates, which will lead to identifying the best solution for the county and building community support for the change.   This process is ongoing within the RDC and has led to consensus on many issues.
  • The RDC proposal represents a “proposed concept.”   It is up to all the citizens – not just RDC members and those with a self-interest, to decide what they want and do not want in terms of economic development, infrastructure,  zoning, and quality of life.
    • An acceptable strategy will vary by the area of the county.
    • The strategy, along with the development of a new County Comprehensive Plan, needs to be supported by the respective 11 precinct chairs (both parties) and elected officials. There are three (3) commissioner districts and four (4) council districts. All four council district positions and one commissioner (District 2) will be on the 2026 ballot.
    • Changes require approval by county departments and offices, including the Area Plan Commission, Commissioners with approval by legal counsel, and the RDC.
    • The RDC has recently requested access to the property assessment data – current and historical to conduct an analysis of trends regarding assessed values and revenue from property tax. This information will provide a foundation for helping to assess and monitor economic sustainability.  The other major source of tax revenue is from income taxes. Trends for both revenue streams have been increasing. 

Citizen/Jurist.  In America, citizens have the responsibility to serve as jurists. A jurist is responsible for reviewing the facts and evidence, understanding both sides of an argument, and making the best decision possible with the information provided.  This responsibility also applies in deciding the best solution (s) expected from government leadership and policies. 

• • In contrast, too often, major decisions in the county are decided by the few and fast-tracked.  A recent example of this is the proposed Off-Road Vehicle Ordinance.

• • FYI – In identifying the expected results from a change, the null hypothesis is also a consideration.  The null hypothesis Is a default hypothesis that posits that there is little evidence that a change is needed or resulted in the expected improvement.  In the jury analogy, it represents the other side of the argument.

Outline

• • Agenda, Audio, Attendees
  • Context
    • GDP Data 
    • Context – Roles and Powers of an RDC –  Barnes and Thornburg
    • The Voice of the Citizens
  • Meeting Notes – Presentation by Ross Benson (President), Discussions and Proposals
  • Process for Establishing an EDA – required to establish a TIF District
  • TIF District – Purpose
  • Additional Information

• Meeting Agenda for Tuesday, Jun 18, 2024 – 6PM  
  • Summary.  A good meeting that integrated the information discussed at last month’s meeting.   A unanimous vote on the motions.

• • AUDIO of the Meeting

  • RDC members present. Ross Benson,  Jon Curry, Bill Cayne, Tim Clark (re-appointed in March).  Absent: Sue Lindborg (supporting the arrival of her first grandchild) and School Rep Stephanie Kritzer

    • Note: I served on the RDC in 2023. I was working to continue developing a financial decision-support model that required access to our property tax database. I was not re-appointed initially in 2024 until another vacancy became available in March 2024. I continue to work to get access to the property tax database, which will allow me to analyze trends and identify strengths and weaknesses.
    • I served on the RDC in 2016-2017 and continued to support ongoing projects in 2018. I was not re-appointed – likely due to my expectation that commissioners and council should have held a series of public meetings before they approved the Music Center project.  BCMC: Brown County Music Center (Maple Leaf): For the Record
      • 2018 Appointments – Redevelopment Commission (RDC)  
      • IU SPEA/MPA – 2019 – 2021 Projects
      • 2018 – Financial Decision Support Model – IU Student Support
      • A little history – A Letter I wrote in 2016 regarding the first referendum in response to a letter written by David Shaffer – then School superintendent.  The reference to declining enrollments and affordable housing led me to volunteer to serve on the Redevelopment Commissioner (RDC). 

  • Attendees – Included

    • Councilman Kim Kemp.
    • Local GoP:  Interim Commissioner; Blake Wolpert (1), Dwayne Parsons, and Robyn Rosenberg Bowman (co-owner along with Mark Bowan (GoP Chair) of Tramcore Realty), accompanied by an Independent Candidate for Commissioner, District 3.

• • • • “Edited: (1) Cindy Wolpert (attorney/nurse) (not in attendance at the meeting) was the republican spokesman who challenged my candidacy. Her argument was that local rules and opinions as to “good standing” should take precedence over state statutes as to who is eligible to be a candidate on the ballot. Her argument was unanimously rejected by the Election Board – two of whom are attorneys.  She also lost her election as Precinct Chair.  She has publically identified her support for the  Independent Candidate. 
      • Rule 1-25. The term “Republican in Good-Standing” shall be defined as a Republican who supports Republican nominees and who does not actively or openly support another candidate against a Republican nominee.   Reference: 10 12 23 Rules of the Indiana Republican Party
        • The challenge on the CAN-2 form submitted by Mark Bowman (Chair GoP) stated: “Incomplete and untrue candidate forms submitted. Independent. Not affiliated w/he the Republian Party.”
          • I made the needed updates to the forms (which took less than 15 minutes), and the Election Board confirmed that I met the statutes for eligibility on the Republican Ballot. I consistently vote as a Republican in the primaries. The Election Board unanimously rejected the challenge.
    • Local Developers: Jimmy and Andrew Tilton.
      • The Tilton family has been transparent in acknowledging their interest in government financing infrastructure (expansion of sewers) that improves the value of the properties that they intend to develop. 
    • Kevin Allen – Contractor – Egis BLN Group for the Brown County Regional Sewer District (BCRSD) and consultant for development projects.
    • BCCF: Phil McKown.  The Brown County Community Foundation receives funding from the county via the revenue from the Brown County Music Center. The BCCF has provided additional funding to support the development of the County Comprehensive Plan.  
    • Brown County Council – Jim Kemp. 
•  DISCUSSION
  • GDP County Tax Base. Some initial contention on the discussion of GDP data (total value of goods and services) introduced by Jim Kemp.
    • Key Facts:  The economic base of surrounding counties generates $29.5 billion in revenue. Brown County GDP at $362 million.  Adjusted Gross Income of County Residents (the Golden Goose) is $550 million.  
    • A vision for Brown County (emphasis mine). In a follow-up conversation,  Councilman Jim Kemp identified that “the main attraction of Brown County is the Brown County State Park. Our primary economy (GDP 362 million) consists of a hospitality sector and a retail trade sector. Brown County’s tax base consists primarily and is supported by those who are employed outside of the county along with retirees.

      Therefore Brown County is nothing more than a bedroom community, with retirees, and a little tourism. What is wrong with that? Why do insist on trying to change Brown County?

      Lastly, those who insist on reinventing Brown County make the false assumption there is a need to increase the tax base. The reality is Brown County Government doesn’t have a revenue problem, we have an expense problem. If the county tax base were to increase county expenses would also increase proportionally. What changes to the county can be made where you may wake up someday and realize you have lost the very thing you valued about living in the county.”

• • • The Brown County Community Readiness Initiative (CRI), a survey and economic assessment conducted by the Ball State Economic and Research Institute, concluded that Brown County’s greatest potential for economic growth is not tourism, but as a bedroom community.   We are also a naturally “occurring” retirement community (NORC). This demographic supports local businesses and the tax base with income and property tax revenue.
      • PDF BCD What are best bets for future of local economy _ Brown County Democrat
    •  In terms of development, a major constraint is two-lane roads.  When can traffic get to the point where travel times become an irritant?

Context – Roles and Powers of an RDC –  Barnes and Thornburg – Handbook for RDC and attorneys 2023 –– Extracts:

• • General Powers of an RDC. Acquisition of Property, Disposition of Property, Holding and Using Property, Clearance of Property,  Remediation of Property and Repair and Improvement of Property.
  • PRACTICAL POINTER: From the perspective of potential developers, a city, town or county that has not already created a Redevelopment Commission may appear to be less 
    proactive and therefore less able to “hit the ground running” than those that already have a Redevelopment Commission.  Redevelopment Commissions that have already 
    established a TIF District are viewed as even more proactive.  In addition, the mere act of creating a Redevelopment Commission locks in the unit’s jurisdiction for purposes of 
    creating or expanding TIF allocation areas within the territory of such unit.  In addition, a Redevelopment Commission will have its own separate 2% debt limit for purposes of the issuance of debt.
    • A focused, hardworking and proactive Redevelopment Commission can alter, and in many cases has altered, the course of a community’s economic future. The City of Carmel was once the tiny Town of Bethlehem, Indiana.
  • Before an “allocation area” (often referred to as a “TIF District”) can be created, the Redevelopment Commission must first (or simultaneously) create an Economic Development Area, and then select some or all of the parcels in the Economic Development Area to constitute one or more TIF Districts.
  • Duties of Redevelopment Commissions include the following: Investigate, survey and study areas in the unit that need redevelopment. Study and combat the factors causing an area to need redevelopment. Select and acquire areas needing redevelopment or economic development areas.
    • What is the criteria for identifying the “need” for redevelopment?

Government Funding for Infrastructure

• • What is the history in the county of being asked to provide tax abatements or funding for infrastructure to support new developments?    Note that Hard Truth Hills did not ask for any subsidies.  They built in an area that had the needed infrastructure.
  • Should the development priorities be focused in areas where infrastructure exists or plans have been approved for providing it?

THE VOICE OF THE CITIZENS.  A New County Comprehensive Plan is being developed. This plan identifies what citizens want and do not want in terms of quality of life, economic development, and zoning. The plan provides the foundation that supports the tax base.   

• • The Area Plan Commission (APC) is accountable for managing the plan. The commissioners’ development and approval of the plan require public meetings.
  • Community support and involvement. Support and approval of the plan can also be supported by the elected leadership in “both” parties:
    • 11 Precincts 
    • Three Commissioner Districts.
    • Four  Council Districts.
    • Do you know your Precinct and District representatives?  

Meeting Notes – Presentation  and Discussion

RDC PRESENTATION ROSS BENSON.  This presentation outlines the Concept for Redevelopment in the County.   

• • Note Introduction on the stated “intent” of a TIF (see below guidance from Purdue that states: “TIF is not meant as a source of revenue for responding to ongoing development nor as a substitute for other sources of infrastructure funding.”
  • Guidelines for the RDC   – IC 36-7-14
  • Obtain legal counsel.  To ensure the proposed use of a TIF is lawful.
  • Encourage new Community Development Corps (CDC) with the EDA
    • Helmsburg Revitalization – Community Led  – Supported by RDC member Tim Clark and former RDC member and current county councilman Jim Kemp. A TIF district was not created.  The RDC provided 5K to support the creation of  Hemlsburg’s Community Development Corporation (501 (c) (3).
  • Proposed Expansion – Helmsburg – Jackson Township
  • Proposed Expansion – Nashville – West and North.
    • This includes areas identified in Nashville’s Master Sewer Expansion Plan. 
    • Nashville can apply for State funding. They have not identified any immediate plans to fund their sewer expansion plan. Are the respective costs of their expansion plan expected to be funded by the county via TIFs?
    • May RDC Meeting Notes: Kevin Allen – other areas:
      • “Kevin Allen presented several areas that he judges have the potential to benefit from a TIF (Tax Increment Financing) district being created for them. These were the Gnaw Bone, Bean Blossom, The old Opry/Berry Farm, Ridge Lane and the old Country Club golf course areas. These areas, apart from
        Ridge Lane, have all been previously developed to some level. The areas of Gnaw Bone, Bean Blossom and Opry are on state highways and would have minimal impact on the appearance and local environments. These three areas with highway access and short commute drives to Bartholomew and
        Monroe employment centers make them clear choices for housing projects.”
  • The  Brown County Regional Sewer District (BCRSD) has jurisdiction over areas not covered by another RSD (Helmsburg, Gnawbone) or Municipality (Nashville).  The BCRSD also developed a County Wastewater Strategic Plan that includes a Watershed Study (Appendix B). They declined to present their plan at public meetings and relied on a video presentation.  The plan was referenced in their funding application which led to approval by the state for a Phase 1 project.
    • The BCRSD chose not to respond to questions regarding the plan and conclusions.
    • Not True: There may be a perception that the major cause of E.Coli in our waterways is a result of inadequate or failing septic systems.  Appendix B, 2021 Watershed Study (WSS). pg 70. “Figure 33  details that pastureland loads more E.coli to Brown County streams than other sources under all modified septic failure modeling scenarios. Only if 100% of documented septic systems are failing do they contribute a significant volume of E.coli to the entirety of Brown County. When individual sample site drainages are reviewed, the Lake Monroe Watershed loads more E.coli to Brown County Streams than Bean Blossom Creek Watershed streams.”
      • Impaired Waterways and Causes – Septic Systems and Sewers – For the record.

Process for Establishing an EDA – required for establishing a TIF District

• • Citizen support or lack of support can be expressed throughout the review and approval process.
  • Helmsburg Example of the EDA Process and Paperwork developed by RDC member Tim Clark. A TIF district was not established.  Revenue from the sale of the sock factory was expected to be a source of revenue.
  • RDC must also hold a public hearing. Resolutions are required from the Area Plan Commissioner (APC). Commissioners, and RDC.
  • The APC  is required to review the alignment of the proposed changes with the County Comprehensive Plan.

A TIF District – Purpose

• • Purdue – The-Use-of-Tax-Increment-Finance. Indiana law now makes clear that TIF is intended to fund infrastructure to promote development that would not occur but for the added infrastructure financed by the TIF revenues. 
    • Evidence that the development would not happen but for the establishment of the TIF district must be presented before the TIF district is approved. 
    • TIF is not meant as a source of revenue for responding to ongoing development nor as a substitute for other sources of infrastructure funding. 
    • TIF districts are required to expire once the infrastructure bond is repaid. TIF is not meant as a permanent source of revenue for the enacting government.  
    • Management. How would the funds generated from a TIF be managed?  Who will provide the oversight?  What would be the internal controls?  This is a “new” requirement for the county. How is this process managed by other counties?

Additional information   

Indiana Department of Local Government Finance (DLGF), Tax Increment Financing (TIF) January 2019

• • Debt Financing – Bond Authority 
  • Redevelopnetn Debt and Tax Levys
  • Advantages / Disadvantages of TIF
  • Impact of changing tax rates
  • Nationally, TIF is becoming more limited in use, in amounts, and more closely regulated with emphasis on:
    •  Shorter duration with fixed termination dates,
    •  Limit on principal,
    •  Stronger controls on permitted uses.
  • TIF areas can be established for housing or residential improvements. • Allows the capture of residential property assessed value. • A prominent  Housing – HO-TIF in Indiana is the Fall Creek HO-TIF in Indianapolis.

Prior RDC Meeting Notes in 2024

• • RDC Meeting Notes and Audio, May 21, 2024 – TIF.   Provides an introduction to the agreements made at this meeting.
  • RDC Meeting Notes, Apr 16, 2024, TIFs, Nashville USB
  • 20240416 TIF Handbook OCRA Kevin Allen/Consultant/Contractor  also mentioned that a TIF District could be created within 30 days, He is also part of the team promoting the Little Opry proposed development.

Last updated: June 8, 2025

Money on the Move by Morton Marcus.  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.

Gross Domestic Product (GDP)

“Gross domestic production (GDP) estimates the size of an area’s economy. It is the total value of all goods and services produced in an area. It includes the total dollar amount of consumption (products like cellphones and bread), government spending (on things like infrastructure and the military), business investment (a manufacturer building a new factory), and the net effect of trade (subtracting imports from exports).”  Ref: USA Facts Economy of Indiana.)

BC Six County GDP 06.18.24   (Source: Councilman Jim Kemp).  

• • The GDP of the five surrounding counties is 29.5 billion.  the GDP of Brown County is 362 million.
  • Reference: Regional Economic Analysis Project

Tourism

• • Rockport Analytics   2023 Brown County Economic Impact (EI)  of Tourism Final
    • $21.0 million in Total Wages.
      • All County taxpayers: Adjusted Gross Income (AGI) – Gross Wages minus Deductions was  $510,703,358.22 million in 2023 (see below)
    • GDP from Tourism:  $39.3 million. Total GDP County – $362 million.

The federal Adjusted Gross Income (AGI) of all county residents is $550 million. This reinforces the assessment by Ball State Economists that Brown County is a “Bedroom Community.” We can also be considered a Natually Recurring Retirement Community (NORC). This demographic supports local businesses in Brown County.

• • The Brown County Community Readiness Initiative, a survey and economic assessment conducted by the Ball State Economic and Research Institute, concluded that Brown County’s greatest potential for economic growth is not tourism, but as a bedroom community. – BC Democrat – Sara Clifford (link not available)

INDIANA DEPARTMENT OF REVENUE BROWN Local Income Tax County (LIT) Report :  21-Sep-2023 From: 01-Jul-2022 To: 30-Jun-2023

• • Federal AGI:  $510,703,358.22

Additional Information

Federal Reserve Bank: Real Gross Domestic Product by County:
Indiana

AUDIO of the Meeting  

This post at Brown County Matters.

• • The County Council is responsible for managing the county’s finances. There is no good information, courses, training, etc., that provides citizens with a good understanding of the rules and processes and arcane terms and concepts.
    Consequently, the county relies on consultants, legal advisors, and elected officials who have the time and dedication to learn all they can and pass on their knowledge via improvements in documented internal controls and SOPs.
  • The “So What?” The ”County Council” determines how much property taxes must be collected based on the spending they approve. The more spending, the more taxes that can be collected due to increases in assessed property values.
  • Internal Controls. Note that an annual review and report of internal controls are required by law at the federal level. States do not have to follow the same standard. Audit findings from the State Board of Accounts are advisory. At the federal level, corrections are required, and repeat findings can lead to the need for personnel changes.
  • Due Diligence. Councilman Kemp was elected to the council in 2020, has a financial background in the private sector, and has spent a significant amount of time working to understand the finance, accounting, and budgeting system. Regarding the current state of the county’s finances and the issue of borrowing up to 4 million dollars, suggest you listen to the audio of his comments on the topics. Audio – 1:23-1:27
  • Capital Improvement Needs. The commissioners identified and documented the need to replace the jail’s AC units (around 1 million). Studies for other proposed projects have yet to be completed.
  • Sheriff’s Office. Turnover due to non-competitive pay remains a problem. The department is starting to house more prisoners (17-20), which can generate an additional 230-250K a year, which, if it can be sustained, will be used to fund higher salaries.
  • New Appropriations. Several were approved.

Links to the audio and additional information

Council Mtg Agenda 06.17.24. Sheriifs presentation (one hour) was added to the agenda.

•  Beavers Council memo 6-17-24
  • Beavers Mtg Agenda 06.17.2024

Passed. Beavers Additional Appropriation 06.17.2024

No Action taken – Beavers GOB Resolution Council Bill 6 06.17.2024

• • The County Council hereby makes a preliminary determination to issue general obligation bonds (the “Bonds”), pursuant to IC 36-2-6, as amended, in an original aggregate principal amount not to exceed Four Million Dollars ($4,000,000.00), for the purpose of financing all or a portion of the costs of the Project. The Bonds shall have a final maturity date not later than [January 1, 2044], with a maximum interest rate not exceeding [eight percent (8.0%)] per annum. The Bonds shall be payable from ad valorem property taxes to be levied on all taxable property in the County.

To be convered at the Working Session meeting on June 24, 2024, from 9-noon.

• • Financial Report by Fund 06.01.24
  • Guerrettaz G. FSG Brown County Ordinance Modifying Local Income Tax Rates 06.17.24
  • Location Budget for 01-01-2024 thru 06-11-2024

 Audio of the Meeting

This Post at Brown County Matters.

Agenda

Resolution to Accept a Donation of Property Known as Maple Leaf Blvd 

• • Maple Leaf Blvd is controlled by the Maple Leaf Building Corp (MLBC) that falls under the control of the commissioners.  Commissioners appoint a three-member board.  
  • IU Health Facility.  The commissioners approved the zoning. Planning and Zoning approved the project. The former highway superintendent provided a driveway permit.
  • The MLBC then objected to the driveway permit stating that Ml Blvd was a  “private” road they (MLBC) controlled.  They demanded that IU finish paving the “private” road that borders the IU property (about 300 feet).
  • Note: The land was purchased by the YMCA via a private donation. IU will lease the property from the YMCA. New Facility – IU Health, YMCA

    • Mr. Borgelt donated 4 Million toward the building, on top of the purchase of the land. The IU Health Foundation – 2 Million.

Highway Department.  

• • Bridge 122 – Mt Liberty Road. Expected to be completed by Aug 5, 2024.

ATV/UTV (ORV) Ordinance. A revised draft is expected to be available by the end of this week in preparation for the first meeting on Monday, June 24, 2024.  

• • Sheriff Stogsdill was asked to comment. He stated that it would be less of an issue if vehicles were allowed for just county residents.  

2024 Proposed Off-Road Vehicle (ORV) Ordinance – For the Record

Sheriffs Office.  The county is starting to house Inmates from Bartholomew county (around 17-20).  The intent is to generate a new source of needed revenue. It is expected to bring in $230-to 250,00 that can be used to fund salary increases.

Last updated: June 15, 2024

June 13, 2024 Meeting Notes.  Management and Planning – Roads and Bridges

AGENDA – Purdue – LTEP 

• • Handout: PASER RATINGS FOR ROADS : GOOD (8-10), FAIR (5-7), POOR (1-4).

RDC – Roads and Bridges.  Bill Cayne of the Redevelopment Commissioner (RDC) coordinated a meeting with the new Highway Superintendent, Alec Burton, and an advisor from Purdue’s LTEP program (Pat Connor). Additional attendees included: Council members Gary Huett, Jim Kemp, Commissioner Candidate Kevin Patrick (District 1), and Tim Clark (Commissioner Candidate  District 3 and (RDC member).

• • At RDC meetings, Bill expressed interest in county road conditions and I shared my information on past practices and available information that included the road inventory and status, links to the Purdue LTEP program, and available reports.  
  • Highway Department Website:
    • Completed Road Paving Projects (Year 2020 to Current)
    • Proposed Paving 2024

Infrastructure and RDC. The availability and condition of infrastructure including Roads and Bridges, is a core function of government and an important aspect of redevelopment.

Commissioners appoint the highway superintendent and have overall responsibility for the operation of the department and the safety of roads and bridges. 

Historically, the commissioner’s focus was limited to complaints, road paving, and status on response to weather-related issues – flooding, storms, and snow removal.  The county typically receives an extra million a year (1.5 this year) from the Community Crossing Grant for new paving.  The highway superintendent provided an update on the status at every commissioner meeting.  

Key Issues.  Paving is just one aspect of the overall operations. Key issues include the status of equipment and maintenance, the placement and installation of signs, and the requirements for maintaining the engineering standards for roads and bridges. The county is required (and receives funding) to develop a bridge plan that identifies the inventory of bridges and their status and identifies funding requirements.  This should be followed by a plan for what needs to be done and when.  This would include identifying unfunded requirements and applying for grant opportunities. 

Commissioners Responsibility:  Communicate the condition of all roads and bridges along with the plan and budget for repairs, replacements, and paving.  This is supported by maintaining awareness of the status of equipment, including scheduled maintenance and replacement needs.  Provide the support needed for staffing, funding, and contract support. Communicate the status of the scheduled dates/times of closures/re-openings.  Support the engagement with Purdue’s LTEP program and advisor to reinforce and support the good work being done by high department personnel and consideration of best practices from other counties. Provide an annual report to the citizens on accomplishments and improvement plans. Website – Purdue/ Local Technical Assistant Program (LTEP) and leverage the capabilities of the county GIS system.

Additional Information

Facebook: Brown County Matters. For “years,” I have routinely communicated the information provided by the Highway Superintendent at Commissioner meetings along with additional research.

Independent Voters of Brown County  IN 

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.

Meet and Greet – included an update on the new Transparency Portal and contact information.

Handouts:

• • IN State Comptrollers Office
  • Indiana Transparency Portal
  • Hoosier START Deferred Compensation Plan
  • Top Distributions and Transfers to the County to include dates

AUDIO of the MEETING (technical difficulties in the beginning).

Proposed DRAFT Resolution of the Bond and Timeline for Council Review and Approval (32-second mark).

• • Two options were suggested by the county financial advisor:
    • ONE. Borrow $1.9 million for the Jail AC Units.  Money from the general fund can be used “now” to fund the needed replacements. The fund will be reimbursed from the Bond.   Admin fees from the bond are 75K.  The general fund needs to be reimbursed by the end of the year (see bond timeline).
    • TWO. Borrow up to 4 million for the A/C units (requirements are identified) and for the other projects — requirements/details not yet specified.  Extend the length of the loan to keep the current tax rate at the same level – which increases total costs to the taxpayer.  (The previous bond was for 3 million/3 years at less than 1%. The interest rate on the 4 million may be in the 2-4% range.  
    • Commissioners Wolpert and Puttman voted for option 2. Sanders was a No vote, and suggested Option 1.

Grant Suggestions (Whitney Koelling, ARA).  25:00  Mark. Suggest listening to the presentation and options presented regarding grants that include home repairs, infrastructure and trails – to include Indian Hill.  The County has contracted with ARA for identifying and submitting grants.

IU Health / Maple Leaf Blvd. 48:04  IU received a permit from the county to access their new Heath Center property via Maple Leaf Blvd.  The road is deeded to the Maple Leaf Bldg Corp (a county asset) who wants IU to add 1 inch of paving to about 275 feet of the road.  Appears the issues will be shortly resolved.

Proposed Draft Off-Road Vehicle Ordinance.  

Highways. Arec Burton. 1:12:08

Highways – Administrative Support. 1:13:20. Local Technical Assistant Program (LTEP), Purdue. County extension service for Highways. Meeting scheduled June 13, 2024, 9 am, EMA Buidling. Overview of the support that can be provided/is available.