Auditor, treasurer celebrate positive state audit

For the first time in several years, Brown County’s audit by the State Board of Accounts included no “supplemental reports” for the county treasurer’s and auditor’s offices. Those are issued when the state auditor makes negative comments on the routine audit.

Brown County Treasurer Mary Smith and Brown County Auditor Beth Mulry sent out a joint press release to announce the news last week.

The audit covered 2015, 2016 and 2017. Mulry took office Jan. 1, 2015 and Smith took office Jan. 1, 2013.

“A brief look at historical data shows that until this audit, the county auditor had received negative comment each year dating back to at least 1998 and the county treasurer had received negative comment most years dating back to 2007,” the release said. “Some of the negative comments resulted from matters that required partnership between the treasurer and auditor offices to resolve. Treasurer Smith and Auditor Mulry believe that we have created that partnership, and with the help of our deputies, Andrea Bond, Billie Crabtree, Linda Axsom, Douglas Keaton, Vickie Atkins, James Duff, Sandra Cain and Clarissa Oaldon (former deputy) have resolved many long-standing reported deficiencies.”

One of their collaborations resulted in $195,269.63 being deposited into the county’s rainy day fund. It had resulted from unknown posting errors in the past, the release said. They found several posting errors that had been creating fund imbalances between their offices.

They also investigated and resolved a long-standing excise tax difference between the two offices, which led to $378,553 being disbursed to local government units.

Now, the treasurer’s and auditor’s offices are reconciling their funds daily.

“This audit report for 2015 through 2017 demonstrates what can be accomplished through transparency, commitment and teamwork,” the release said. “We thank our deputies for their hard work and dedication that contributed to the improvements experienced in recent years.”

The Brown County Commissioners did receive a supplemental report for 2015 to 2017 which listed three deficiencies.

One was that the Brown County Convention and Visitors Bureau received 100 percent of the county’s innkeepers tax and not 95 percent as stated in the contract, resulting in a $125,500 “overpayment” to the CVB over three years.

Another was that the county didn’t properly note on a state report that it had adopted internal controls standards.

The third was that the county hadn’t properly maintained a complete listing of the capital assets it owns, and hadn’t set a minimum value for an asset to be considered “capital.”

Commissioners approve building lot size changes

It’s now legal to build on smaller lots in Brown County than was previously possible.

The Brown County Commissioners and Area Plan Commission have both voted unanimously to reduce the minimum amount of land needed to build in zoning district “FR” from 5 acres to 3 acres. “FR” stands for “forest reserve.”

Earlier this summer, both boards voted to reduce the minimum home size on FR-zoned land from 600 square feet to 240 square feet. Before the minimum land size also was changed, this meant that you could build a very small house on FR land, but it had to be on a large, 5-acre parcel.

The width of a lot also was changed in FR zoning, from 300 feet to 100 feet for single-family and two-family homes in most cases. Road frontage — how much of the lot touches a public road — is the way the area plan office judges lot width, said Planning Director Chris Ritzmann.

“If it’s going to be a back-to-back lot, like one lot divided from front to back, then we would have to have 150 feet of road frontage for that lot. If it’s going to be divided side by side, then it has to have 100 feet of road frontage,” she said.

No changes to lot sizes were made for other zoning classifications, such as residential, lake residence, general business or accommodation business. The lot size minimums in those zoning classes range from a half-acre to 2 acres for a single-family home with an “individual sewage disposal system,” like a septic system. If the home is on sewer, a lot can be as small as 0.16 acre if it’s zoned lake residence, general business or accommodation business.

The APC has been talking for months about how to enable more people to build homes in Brown County, yet keep the county rural and woodsy. Changing the rules on how big a home or a lot had to be was a step in that direction.

What’s procedure for appointing people to boards?

The Brown County Commissioners are still planning to put a policy and procedure for board appointments in writing, but they have not done so yet. At the Aug. 1 Brown County Commissioners meeting, resident Sherrie Mitchell asked about the status of that project, after concerns were raised about a month ago regarding how people are appointed to boards by the commissioners.

“Elected officials have a lot of leeway in creating our policies. They could rewrite it, too. While you’re still here, could we do that, so this issue doesn’t keep coming up over and over?” Mitchell asked. “I realize that new officials could change that policy, but they also might keep it.”

County Attorney Jake German said the policy was still being drafted.

“We kind of have a loose procedure. We can put it in writing,” commissioner Diana Biddle said.

Currently, there’s an open seat on the Brown County Redevelopment Commission. Member Danny Key resigned in June. The commissioners are in charge of filling that seat.

The commissioners also have a seat to fill on the Helmsburg Regional Sewer District Board. They have been advertising for people to apply; letters are due to the commissioners by 4 p.m. Friday, Aug. 24.

Overlook shelter house in need of repair

With the increase in cars and motorcycles stopping to check out the view at the Bean Blossom Overlook on State Road 135 North, the Brown County Commissioners are looking for people to help rebuild the shelter house there.

“I have had several people that have expressed interest in if we can get the materials together, creating some kind of a community work day to put it together,” said commissioner Diana Biddle.

In July, Biddle said structural problems were found. “It’s bad. The whole thing is rotten underneath, the posts, beams and everything,” she said. She said she could move a post six inches. On the back side of the structure, shingles are missing and the underlayment is gone, she said.

“We’re going to have to do something with shelter house, because the number of people going up there now is exponential. You just can’t find any places to park anymore,” she said.

Boy Scout Jacob Wooton is still planning to restore some of those features at the Bean Blossom overlook for his Eagle Scout project. He’ll bring in new picnic tables and add some grills, and Scouts from Troop 190 will help paint over graffiti at the shelterhouse as a service project, he said. Another Boy Scout has also reached out to the commissioners about helping with that project for their Eagle Scout project, Biddle said last month.

At the Aug. 15, commissioners meeting Biddle said she had been talking with the Indiana Department of Transportation to see if there was an agreement made on who owns which part of the overlook when the state gave the land to Brown County Parks and Recreation in the 1980s. She said she saw an INDOT crew mowing grass at the overlook recently.

Biddle said she is also looking into grant money to help fund the repairs.

She said the Beamery estimated the repairs would cost between $12,000 and $15,000. She planned ask about getting a deal on timber for the project from a local sawmill.

Lions Club to use courthouse lawn to sell food

The Brown County Lions Club has received permission from the Brown County Commissioners to sell food on the courthouse lawn in October. They plan to sell turkey legs, brats and cold drinks, commissioner Diana Biddle said at the Aug. 1 commissioners meeting.

The Brown County (Nashville) Volunteer Fire Department also has a fish fry booth on the courthouse lawn in October, but Biddle said the Lions Club would not sell anything the fire department will sell.

The money raised will go into the Lions Club’s scholarship fund, and in that way it will be “returned back to the community,” she said.