County Council - Regular Meeting

Pledge allegiance to the flag of the United States of America and to the republic for which it stands, one nation under God, indivisible, with liberty and justice for all. Everybody saw the agenda. Anybody have any changes or updates or what have you? Motion to approve the agenda. Make a motion to approve the agenda. Second. All in favor? I. Any opposed? I can't do one. Huh? Save it for later. Yeah, save it for later.

Try to make the paper. All right, we have Rey with us today. Morning J. Um, you want to pull up a chair for him? Here's one right here. We don't want Jim to be too comfortable, so have a print outs or I have my computer. I don't know if you want screen or whatever print outs are both. Yeah, both. Whatever. Both or just A or B? AR. How much this cost? Like 150 bucks each. What these? Chuching. Oh, everyone he hands out. What do you charge at your business? You don't even want to know. Say you can't afford it. Okay.

Pictures cost extra. Thank you, sir. regular.

So, I guess I'll just All right. So, this is a legislative uh update. Um, obviously, as far as legislation goes, there's all kinds of legislation. I mean, but as far as with you guys, um, we we're focusing on the SEA one from, you know, last year and then there was the House Rolled Act 1210 that made a couple changes to that um that we'll focus on how that affects, you know, revenue for you guys moving forward. Um, and then some options. Now, we stayed big picture with this. Um I know that I spoke to some of you as far as um the options that you guys have, you know, with income taxes and so on and so forth. So um maybe by the time we leave this meeting if there's you know certain scenarios that you guys would like to see because there's all kinds of different options but we can dive dive in. Um and then we do have a year end recap. Um and then looking forward into 26 and 27 and how things are are projecting. But if we want to go to the third page is are you guys very familiar with some of the changes that are already you know in place with sea1? Um so it might be a refresher for for some of you. Um so this slide number three um some of the changes that are you know affecting net assess value which then in turn could affect your guys's tax rate which then can increase circuit breaker which circuit breaker is a lot of for property tax revenue. So really how does this end

up affecting your guys's collections of of your property taxes. So on the left side close to the circuit is going to take it

it'll increase it some. So, what we end up doing, um, and we've got a guy back in the office, he's Excel Whiz. Um, we actually do parcel by parcel. This is already done for you guys, but we look at all the parcels as these deductions are phasing out, supplementals increasing, and you know, all these changes are implemented in there. Um, now we have to do use certain assumptions as far as gross AV. So, we'll look historically at, you know, 1% which is, you know, your homes 2% and 3% properties. Um, historically, what have those grown? We're conservative in those estimates moving forward. So, any of the impacts that you might see in here are most likely going to be conservative. Um, but yeah, up until this guys's circuit breaker has been very minimal. Your guys's rates pretty low. Um, you have some like over 65, you know, circuit breaker. Um, like that. But this this could it's going to cause a little bit of of a loss on on the property tax side which we have a summary slide in one of the future slides. Um but just real quick um might be a refresher for some of you on the left side. So you know currently you know homestead deduction and then you have your supplemental. So the homestead deduction is actually phasing out as the supplemental deduction down below that percent is going up. So you know eventually it's just going to be uh in 2031, you know, you're going to have a supplemental deduction of 66.7% and it's gone.

So those two kind of cancel each other out. Um depends on the value of the property. Yeah, I wouldn't I'd say the deduction ends up being a little higher than under the current the supplemental ends up being higher. Yeah, it'll end up being higher. So, yeah, as that top one phases out, the other one the percentages go up. Um, so like here on 2031 under supplemental, but if you've got a, let's just use a round number. I got a million dollar home. So, it says 66.7. So, does that mean I got a $660,000 supplemental deduction from my assessed value? Net assess my assessed value. It brings it down to the net. Yep.

Okay. Well, that's part it seems to disappear. Yeah. It's just that prior there it will, but it was just a combination of both. Yeah. What's going to happen is you said because of this the homestead deduction phases out, but this supplemental kicks in and the supplemental is going to drive down the net assessed value which is going to drive down the property taxes theoretically.

Well, it it'll it just depends. It'll it'll drive up your rate because right now I'm getting both. On 2025 you're getting 35% of assessed value right on supplemental. And then right now on 25 if you head to 48,000 so you pick up those two right. Yeah. it it it's going to cause net AV to go down which is good for property taxpayers potentially but at the same time in order because you're still going to get your you know your maximum levy say you you know your 4% growth on you know your property tax. So what it's going to drive the tax rate up up which okay

then it then it depends on whether or not that particular taxpayer is at the cap or not. Um, so it it Yeah, just I got I got pictures of all the slideshow we had at um the uh um AIC conference. I'm sure there's a link to that somewhere. I see. It actually went into percentages of of you know the tax or the property values. Lower property values are going to be hit harder. Higher property values are actually relief. Oh, really? Yeah. All right.

And then um the 2% properties um so like rentals or or a um currently you know there was no well under the system no deductions for that. Now those are phasing in also. Um and then on top of that there's other there's other property tax impacts. So now now there's an act a credit for for homeowners 10% of what your tax liability ends up being but it maxes out at 300 so it can't be any more than that. Um over 65 credit $150 blind and disabled 125. There's some other deductions being removed. The 4% as you know growth quotient for 26 is in place. Um and then another another one is business personal property. Um there's a $2 million exemption um that's starting in 2027. It was previously 80,000. So that's going to affect obviously assessed value again on the 3% side. Um and then also the any new business per personal property is exempt from the 30% depreciation floor except if it's in a tiff area. So once again that is going to affect net assessed values which then could drive up rates and could cause you know circuit breaker loss. But even outside of the circuit breaker loss and hitting caps these credits I mean that is going to be a benefit to taxpayers which is then less collections on the unit side on the county side. So that um so these are are in place right now and are currently you know phasing in um this is from sea one that was last year implemented. So

one going to affect very much the what veterans um I I can send you guys I can talk to Tim Stricker in our office. He's got like big database% disabled. They don't pay taxes anymore.

Yeah. So he he's got it all factored in. Um even with the over 65 credits and and things like that. So if you guys want specific details like that, just let me know which ones and and I can I'll have him track it down within the database. It's a I mean it's a large database because we literally pull the parcels every parcel and I mean honestly I don't know how he does it. It's he's he's a whiz when it comes to that stuff. The disabled veterans credit is going away. No, it's not.

I don't believe it was I thought I heard his disabled veterans do have action. It's staying as far as I know. Okay. Because I heard at one point it was going away. No, it's not going away. Well, as far as I know, they go by percentage. Okay. So, whatever your percentage is is what your deduction will be. Okay. Now, if you're 100% and you're disabled veteran and 100% you will pay no property tax. Okay.

So, um slide four. we're showing and I I'll I'll explain why you know 29 and 30 31 and our assumptions within this um because you guys you know with a levy freeze you're in a different kind of different scenario being a levy freeze county and then I know that there's some debts that um are falling off as well. So, right now within our database, our assumptions based off of just, you know, hearing your guys's discussions, um, is when the debts fall off, we're not reissuing based off of what's in this our database. Um, so those those are falling off, but the levy freeze is that is um being taken out of like the income tax portion. That levy freeze is going back into your property taxes. So essentially, we're showing the levy freeze amount going in, but the debt falling off. And it happens to be really the the property tax levy of the um levy freeze is a little over 1.5 million. It's like 1.56 which happens to be almost spot on with your debts that are falling off the levy. So I've heard you guys like at least your ambitions are you know let's you know try to plan things out build up cash to you know fund you know whatever capital outside of debt. So that's what we have in here currently. Um because under our our typical models for our you know other units, our assumption is you know level debt, but I know that you guys have talked about not reissuing potentially. Um if you want to see it a different way um just let us know. Um and we can we can change that. But I do want to point that out as far as that's

a big assumption for for you guys. Um and then this also the reason so if we go through this this is the fund this is the loss from uh the sea one two-year property tax so small smaller loss in 2026 but as as we move on to 27 28 and in you know the rest of the years that previous slide we saw the deductions as they start to phase in or um there's going to be, you know, more of of a property tax, you know, loss. So 27 it it jumps up a little bit. 2 28 jumps up more. 29 the reason that you actually see a positive there of property tax is because under sea 1, your levy freeze amount goes back into your property taxes. So 1.5 1.6 6 million roughly is put back into 2029. Um so that's why you actually see you know a positive of 677,000. I mean if that was taken out

right then you would see yeah you would see more of a loss like that but then that's going to translate to a million loss income

depending on uh what you guys want to do of things. Um, I know I'm jumping ahead a little bit. Um, but it's obviously extremely important to see how, um, not just looking at the income tax side and how does this affect taxpayers based off of what they were previously paying, but there's changes on the property tax side, too. So you want to collectively look at, you know, maybe a scenario where you have a household income of, you know, $100,000. They live in, you know, a, you know, 200, like different scenarios like that. What were they paying in property tax and income tax under the old system versus this new system? Because there there are a bunch of different variables um that are going on as far as, you know, levy freeze, you know, going going back And so that's going to affect potentially the tax rate. Um, but you guys are the debt is is falling off. So it kind of levels out, but property tax relief, there's a rate for that on the income tax side. So a taxpayer pays that on the income tax side, but they get a relief on the property tax side. Well, that's going away also. So if if it's me, I'm you know and I'm you know sitting at the table with you guys, I would want to know like okay how do because there's a million different ways of skin a cap when it comes to this. You guys have you know a bunch of different options but it's very important not only does it affect you guys but how does it affect the taxpayer?

Yeah and I I want to interject something here because I've been pretty vocal over this over the last several months. Uh first of all, I'd strongly suggest that we all think in terms of a rolling five years. So we've got 26, 27, 28, 29, 2030. And then secondly, on January 1 of 2030, we will not have any debt. The county will be completely out of debt. Number two, I sent out a smart alec email here a few weeks ago about, you know, I want to take a million out of the 26 budget and I want to stick it into the rainy day fund. Now, my logic for that is is that we've got 27, 28, 29, 20, and 30, right? That general obligation bond that we borrowed last year for 4 million will mature. So, my concern for a story problem is is how do we shore up that rainy day fun because we've I think 270 280 grand sitting in that rainy day fund. Well, it would be nice by the time that that $4 million note matures that we've got, you know, say three or four million sitting in the rainy day because if that's the case, now we've got cash that we can cover capital improvement projects and we don't have to borrow any money because my pet peeve on when we do this, you know, we borrow that 40 million $4 million for four years, you know, which is a, you know, it's a small amount of money. Uh, but I think we, you know, we build 80 grand 80$90,000 by the time you add in Greg Geritoss his fee to do that and then the cost that Barnes and Thornberg charges to do that. So for me to go in here and say well we're going to pay 4% let's say on four million bucks and then turn right around and have to pay $80,000 to borrow. Well that's 80 grand we could have used to almost do you know half a mile of road or something right? So for us, you know,

to me the story problem is over this next five year on a rolling say rolling five years. So every year we just keep pushing it out and think five years, you know, and how do we position the county to where we can manage the, you know, fund local government, manage the expenses in a way that we can stabilize those tax rates and not be in a position because my concern with what you're pitching here is I can see that if we don't manage the expenses. We don't increase our cash reserves. And if we can't stay out of debt, what's going to happen is somebody table, somebody's going to go, we need to increase income tax. And I absolutely categorically my blood I'll probably die of a heart attack, you know, call 911. So I don't want to pay any more income tax. I don't want that to have to pay uh and this is personal for me as well because I have to pay my I pay my income taxes every quarter and I write a check to the Indiana Department of Revenue and I cut a check to the United States Treasury and I know exactly what I'm paying this county every quarter and so not only do I have to pay the county and I got to turn around and pay my property taxes. And so when I look I think the state of Indiana is 3.05% is the state income tax. And then you know and then the thing of it is is then we got to turn right around pay 7% sales tax right so we got to pay 7% sales tax we pay 3.05 in the state of Indiana and then what is the 2.554 to the county okay and to be honest with you you know what what is this you know so government wants to continue to increase and spend and spend and spend and then at the same time demand that I have to live on less because that's in essence what they're doing just spend and we don't worry about it's free money. We'll just take it from the public, you know, and then you got to live on less money.

Well, wait a minute. Okay, if you manage your expenses and not spend every dime that you know, well, we need this, we need, you know, there's all these I wants, everybody wants this, this, this, this, and this. So, that's just there's my disclosure. Thank you for listening. One thing we're going to have to do, I mean, I I don't disagree with what you said, but um one thing we're going to have to Maybe I don't know if you can help with this, Jerry, or somebody in the office could help with this. A projection of what the loss of that um go bond is going to do to us because that's going to be that's a million dollars a year, right?

And we're what we're going to do is to accomplish that, we're going to try to save. We're going to try to build up the rainy day fund, right? And then if we eliminate the go bond, then what we're going to do is have to dip into the rainy day fund potentially to cover that million dollars less of revenue. But then we're going to burn through the savings and then we're not going to have it. It's a difficult story. It's a very difficult It's a very difficult story, but it's not an easy story. Not at all. No. And the challenge with it is whether or not the county council, you know, has the political will

to say no. I you know, you can't we can't just, you know, you want the you know, the thing I've learned over the last 44 months um is you got every brother everybody out here wants more money, you know, I get it. I mean, I you know, but there's only so much to go around. There's only so much we can cut though, too. Well, that's like you said, that's something for not for not for right now. That's where it gets diff well and and back to that, you know, because you're correct, right? But back to that, you know, don't we also have to prioritize? Absolutely.

You know, we can't, you know, what's, you know, you know, and we've, you know, how do we prioritize of what's, you know, important, you know, so on and so forth. So, it's, you know, it's like this this this challenge that we've got with labor cost with the law enforcement center. Okay. And so, can't reduce. Well, that's expensive, you know, and we've got that and then we've got a 300 grand, you know, we're gonna have 850 grand, you know, 2027 with the ambulance services. We've got, you know, Brad, which I understand, we've got this massive turnover that's going on within the law enforcement center because the, you know, this this pressure on labor costs at the state level.

And so, it's it's a difficult story problem. And, you know, there's only so, and I kind of equate it this way. You know, I think when you buy a pie, don't you cut it up in eight pieces? You c it and you got eight pieces to I cut it into three. Here's the issue. You're going to have and you got eight people, right? And then all of a sudden you have another eight people. You only got one pie, right? So the issue is is if we don't have enough money to go out and go and buy more pie, which is the situation we're in. We only got a finite amount of revenue coming in, right?

You know, and you've got all the, you know, we've got the conversation going on about emergency services. We got the conversation going on about fire departments. We got conversations all sorts of different conversations going on. I think I think I think it depends a lot on what capital projects and if there's anything major down the road. I know that we have continued to to talk about like a creating a a CIP, a improve a plan to incorporate into your financial plan, your operating plan. We don't have that in there yet. Um,

so I mean, is is there just, you know, I say smaller everything super expensive, but um, you know, down the road when the debt's falling off, I mean, is there anything major that's going to that you're going to need at that point in time? Because it's kind of hard for me to answer your question as far as like, okay, we issue and we don't have you know bond proceeds to help out with the capital. How's that going to um until we like

Jerry let me try to answer that question. My understanding hearing just listening from the commissioners is that what's happened historically over the last 10 or 15 years um there's a lot of work with regards to road especially bridges and so we got a road and a bridge issue because you know because there was work that should probably you know should have could have would have in the past been addressed but it wasn't addressed and so the commissioners are faced and I don't need to speak out of turn here The way I understand it, uh, they got quite a big 10 million dollars. I don't know if that's the number. So, in your work, if we're going to prioritize things, right, you know, obviously roads are important.

So, and, you know, I think there's 11 funds within that highway department. So, we probably ought to zero down and take a hard look at the highway department and then get with the commissioners to find out, you know, how do we address this this this 10 to 15 million cost. Yeah. if they have if they have any kind of idea over the next you know you know five 10 years like a game plan of you know which bridges you know the most work and how much it's going to cost and if there's any you know grant matching any of that stuff love to have it so that we can incorporate it into you know your guys's

just FYI has have you there's a and I cannot pronounce this individual's last name butchering it. I just call him Eddie V. We got this guy that was on the council and How do you pronounce it? It's not Eddie Bodilia. Whoa. Also, it's not German. Ed Bodilia. Okay. Bodilia must have a speech impediment when it comes to his last name. Get used to it. He's going to be sitting right here. That's I'm without that. Anyway, he is a u he's a CPA.

Okay. But he's essentially a forensic CPA. So, his career has been spent going to plant manufacturing all around the world where he goes in and doesn't die. Well, he's come in and worked with the auditor's office. He's working with the commissioners. He's gotten an allow. and he's like, you know, he's probably, you know, a nine out of 10 when it comes to XL. His skill sets on XL. So, he forgot more about XL than I'll ever know. So he's been in and you all with your approval, you need to connect as I mentioned this to Ed that he needs to connect with you because he's done enormous amount of work the last what three or three months probably

longer than I mean I'm talking he's probably put what 25 to 30 hours a week into this and he's taken a huge deep dive into Lao okay he's worked with the treasur he's worked with the commissioners and he's got excel sheets That will make your eyes pop. So, sounds like he needs to meet Tim Stricker. He needs We need to with your approval with your approval. We need to authorize and have him I think I I would be in favor of it to connect with this guy that you got because I think he's already done a deep dive with the commissioners on this highway department issue. Yeah. And I was I was on the same I would like them to get together so we're not duplicating. correct

information gatherings and make sure that the date of the week because what he's doing is because he's gone in and I believe I mean he's done a lot of reconciliation has he not Julie? Yes. Enormous amount of reconciliation with regards to claims what funds the claims have been paid out of blah blah blah blah blah. So yeah I you know so anyway it's just my Jerry you need the bridge capital asset plan that the commissioners have right Julia didn't I just They've got a new They don't have it done yet. It's a review of our current situation and then a condition assessment. And I'm trying to remember if there's a cost on We have not seen that as a council either.

Uh you need to get that. And then I've heard there's an asset management plan for all of our buildings, but the council has not seen that either. And so we need both of those things. I don't think either one of them are complete. Neither one are complete. I thought we were told they were they have they had a preliminary asset plan put together. Yes, that they still had some some tweaking to do to it and more information to put together. It's not a whole picture yet. So, and then Jerry gets to be a whole picture. I'm sure you'll have

Okay. Um, so I I think I think it's safe to say we have a a bridge problem uh financial kind of challenge. And so as we're looking at the budget this year, you know, outside of the existing highway department budget, we're going to need to harvest harvest funds. questions there. As I look at this list of major funds, where would you suggest we I mean guard against other increases or protect or target funding to transfer over to the highway budget of slide 10, I'm guessing, is where you're looking.

Yeah, that's where I'm at, you know, right now. Um, are we taking you off track of what you're doing? Just a little bit. I want to get back to it, too. But just real quick, you can answer this pretty quickly, I think. Well, I mean, there could Where's economic devel? Oh, yeah. I mean, that's that could be used. So, economic development. Okay. Problem is we're spending out of that on other stuff. But this just starts to help us focus in as we hopefully start a budget process at our next meeting. Do we have any idea of roughly what you might need next year or that's where this report I mean it's going to be more than we have.

So there's no question there. So it's going to be every penny we can scrape and we're going to need more. So yeah, I mean this is just like um the capital plan updated. Yeah. And and you know Yeah. Not just bridges but you know everything. um so that we can kind of plan. I know that nothing that they commissioners could do um as far as bridges in the past and the hand dealt. Um but another reason why it's extremely important to have capital plan so that this doesn't happen. Um yeah,

if you like once we kind of have an idea um I can I mean that's that's a fund that can be used for things like that. Riverboat can be used for anything. Obviously general fund can be I mean clearly cute bridge we can um and then even outside this there might be ways to you have what we call fund flexibility. I mean, you might have something budgeted in a certain fund that could actually be moved to a different fund. Um, like say bridges can only be spent out of say, this isn't the case, but lit ED, but you don't have enough funding,

but then you have an expenditure in lit that could actually be spent out of a more restricted fund. So, we can move stuff around. Um, just Yeah, it just depends how much it ends up. But that's not gaining revenue. is just taking money out of one pocket, put in the other pocket and say, "Hey, well, unless it comes from the new inkeepers tax increase, like it's an offset from that." We've talked about that's what you're getting at is if we can be creative with certain funds, then that would be nice because Yeah, but we'd have demonstrations out in the streets of Nashville. Nah, we've already talked about it.

All right, what do we need to do here? Um, keep going. So page five. So there were some changes to sea 1 through e 1210. Um one was this new structure which I'll I'll get ready to to go over. Excuse me. It was pushed back to 2029. And then also um initially it's once you adopt it it's for a three-year period. Um so then you know you would 28 for and you'd have the rates for you know 2029 2030 2031 and then after that you have to do it on a yearly basis. Um at least that's the way it is right now. As you guys know things could change. Um, and then also all cities and towns now may opt into the countywide lead, which I'll explain a little bit more. It didn't affect you guys because you only have Nashville and they were they're under anyways. Um, but just

under the population under the population, but just to give you an idea, um, in Jackson County, Seymour was, you know, well over the population threshold where they could do their own. Well, this change is now where they could opt in to do the countywide one and join, you know, the other municipalities that are, you know, under 3500 doesn't affect you guys because you guys only have, you know, Nashville. Does that does that in terms that mean Seymour and Brownstown and Jackson County get into an argument, a context of how much who gets how much of the pie? Well, terms.

There's a calculation and and I I'll show show you guys in lay terms it could create rift between well county the and and the political subdivisions with one gets the other has to get less which so what would end up happening and this is also on here because there's this municipal unit strategic task force that may be established um so in that scenario Seymour doing their own rate, right?

Let's just say they could get $5 million, but under while joining the other, you know, all the other units, uh, you know, Brownstown, Kthersville, and doing a countywide one, depending on what the rate ends up being, Seymour could potentially get more than 5 million. Well, there's this task force, which I I mean, I find it hard to think that anybody's going to actually all agree unanimously by by by October by October 1st. Um,

but but even if like you don't have to, but you can still um you can still Seymour can still join. Well, then they're at the mercy of the county. like will the county approve a rate that would even match what Seymour could do on their own? The county council. The county council. Yes. Sorry. Um Jerry and then so at our county council association state called meeting in June. There's going to be a whole thing on that committee what it looks like. And then the other part of this conversation is this legislation I mean is already planned expected to be changed this next legislative session. Oh yeah. So I mean the things we're going over

there is a very good chance certain things could change. So you know it's none of this is expected to be set in stone and which is always frustrating because we get this new stuff and hair on fire to try to deal with it and change and adapt to it. Put all this time into it and then it changes and then hair on fire. Speaking of timing to it, that's why I'm suggesting maybe we kind of just just kind of burn through here because in our June meeting, we're going to learn a lot more in depth about what this is going to look like.

So, yeah, there is that task force. You may do it in your guys's situation. It's just with Nashville and there I mean, so I don't know. I guess it never hurts to talk to another unit, but don't necessarily have to. So here they get

here here is the the potential structure for lit. Um so you have county services uh that's the max of 1.2% um you guys in your guys's scenario um with Nashville not being able to do their own rate. You guys have control of of everything all these different you know scenarios. So, the county services one, um, all county taxpayers pay it. The county receives it. That's it. This Brown County, no, nobody else. So, is it is this taking something away from Nashville that we now have to work with Nashville to get them? Well, you guys had control of the the lit rates

or is it something they didn't have to begin with? Um, they never they didn't have control of their own even under sea one. Um, and then now In either scenario, they they don't have control of their own rate, which they don't currently. I mean, you guys control the rates now anyways. So, nothing's really changing, you know, there. Now, how the money is taxed and funneled to Nashville is different. So, if this stays the same, you know, you could have discussions with Nashville, maybe see what it takes to true them up with what they're currently receiving. Um,

yeah, keep them level at least so they're coming up. I don't want to I don't want to put the screws to Nashville or anything. Yeah. And then Jerry, can I I have a question in the context of what you're talking about. This and just 30,000 view 2.5234. That's the total income tax rate of Brown County. Yep. Currently. Okay. But of that 2.5234, the school corporation basically takes 60% of that. No.

So the school corporation's tax rate is above and beyond. This is income tax. This is income. 60%. I'm sorry. Sorry. Yeah, that's Yeah, you're on property, but you're right on that front. And know to piggyback on that, we're kind of kind of trying to move us forward because I know you're you don't have all day, but 2.5 percent. Yeah. And currently and under the new legislation, this kind of where the rubber hits the road, kind of the most important part of this, it would go up to now establish a 2.9% maximum max.

And so if the council decided to say, "We need every bit of it. We're increasing it to 2.9 which is not what I'm suggesting or support like four 4.5 million additional. Um I actually have it might be on the next slide. I didn't see but I looked at I can I can show I mean the council needs to know what what's even there in the universe of possibility. Yeah, we we have that. Okay.

Yep. So just real quick, then there's a a fire and EMS that's a max rate of point4. Um all taxpayers, you know, pay that. Um and then it's divied out, you know, county fire, EMS, and you know, there's the fire territories and districts. And so there there's a formula without getting into the weeds on how that's distributed out as well. Um then there's another for non-municipal uh units. So that could be, you know, townships, libraries, um, let me try to think what all you guys have, a library, fire protection district, solid waste management doesn't receive anything right now. Um, but then there's another rate that you guys can control there that would divvy out to those units. Um,

do you have the rates there? Is that what you're looking at? Uh, I have the rates here. So the max of 4% fire protection in EMS. Uh, what are we currently at? Well, it's a different breakdown for what the current structure is right now. Oh, okay. Because there it's certified shares that go into your general fund. There's a rate there. There's a public safety if you want to know the public safety rate. Is that the one that's capped here at point4? Uh, it's a completely different structure. Do we have any cap rate affected rates right now fall into the 04?

Not currently. I mean, you guys have a public safer district. So, no rates would fall into the point4 currently. That's wide open. Well, it I guess I'm Do we didn't I see why am I missing this now? The previous slide. The previous slide said that any fire district established after 2025 has to be capped at point4 established after but this sorry this is property tax. Okay. This is income tax.

Oh. Oh okay. Yeah. Thank you. Sorry we skipped over that last point there. Um but yeah that's for a fire district. So you guys do have a fire district but they're already established but they're pre-established prior but any new one would be capped at a point4. Okay. Got on the property tax. On the property tax. Thank you. And then also just so happens to be point4 on Yeah. Sorry. Yeah. Thank you. Yeah. Yep. Um and then the far right one, the countywide, uh which would really specifically be for Nashville. So you'd have to implement a rate for them and you guys actually would get part of that rate. So um I'll actually show you that.

And the two So you're looking at the far right, municipal services countywide, 1.2% 2%. But that would put us over the 2.9. Is that separate and isolated from that? Well, so the first three columns, the county services, the fire one, and the non-municipal, if you add those up, um it's actually above the it's 1.8, but the max for those three it says can actually be 1.7. So the combination of these three, even though individually you add them up, it's 1.8, Okay, the max of those is 1.7 and then plus the 1.2 is 2.9. Okay,

that makes sense. Um, but then this next page and try to explain this a lot going on here. Um, this is the far right. So the previous slide, the far right, the countywide or municipal services countywide. So you guys, it's a unique situation because you only have, you know, Nashville. We have, you know, other units that we work with. They might have seven or eight, you know, municipalities in here. But it's based off of population. So, um, you've got Brown, the 2020 census. So, Brown County, we've got your population on there. We have Nashville, and we get to the total. So, um, if you skip over a few columns, you can see percent of total population. Um, Brown County makes up, we'll just say 92%.

And Nashville makes up 8%. Well, under this uh 1210, you get those units get a 1.5 multiplier. So that means if we look at Nashville's 8.12%, multiply that by 1.5 to get to the 12.17%. And then in order to get to 100%, you know, we just do the difference for Brown County. So essentially what happens is whatever it's a unique situation for for you guys. Whatever rate you guys decide to do for Nashville and everybody's going to be everybody pays that in the county. So whatever that ends up being, you guys will get almost 88% of it.

Back up. You said everybody pays that in the county. But only the town. So are you like the countywide income tax collection will be percented off and applied to Nashville regardless whether you live there or not. Is that am I hearing that right?

Every in your guys's scenario since you don't have like anybody I'll use Jackson County as an example. Say Seymour would decide to do their own rate because they're over the population. Um and then so Seymour is over here. You've got all the other, you know, Brownstown, Kersville, Madora, everybody else. So essentially, everybody within Seymour is going to end up paying a different income tax rate than everybody else within the county. That's how it is now, right? I mean, essentially they pay their if there's a rate in Nashville, only Nashville residents and businesses pay it, right? Well, right now income taxes everybody in the

Okay, so income is is so Okay, go ahead with your example. So, in that in the Seymour example, if you lived in Seymour, since they're doing their own rate, it unless they ended up approving the same rate, um they're going to pay something completely different. Say, say hi, to answer his question, they're not paying a different rate currently. Correct. Right. Everybody is paying the same. And because of your guys' scenario with Nashville being the only one and they will fall into, you know, this category, everybody's still going to pay the same amount.

Can you clear something up for me? This cap of 2.9, is that a cap per political subdivision or is that an accumulative cap? So you have Jackson County and you have Seymour. So the people that live in Seymour live in Jackson County. So they're going to have to pay the income tax rate for Jackson County. But then Seymour decides we're going to have a rate. So then they impose another rate. So that rate stacks on top of that. Is that 2.9 cap cumulative?

Yeah. So in essence then let me throw this back at you and you tell me whether I understand it. If if if you know Jackson County says we're at 2 and a half% income tax rate and then Seymour comes in and says well we want 1.2%. Well now you're at 3.7%. Does somebody have to cut theirs to fit the 2.9? It it wouldn't it wouldn't work that way. And how does it work in in that scenario if Seymour would decide that they want to do their own rate because over the population right

Jackson County say they they're going to have control of the county services that they only receive correct which is 1.2 and say they max out the fire which is 0.4 um so that's 1.9 1.2 This is hypothetic. Well, I mean it's important that the math is correct so we don't go over the max and and then the uh the non municipal um it's a max of 0.2 but like I said these first three combined can only be 1.7. Okay.

So Jackson C so so so Jackson County has control over over those three. Seymour's doing their own. So Jackson County say they max out what they have control over for we'll say Seymour taxpayers it'd be 1.7. So then Seymour if they want to do their 1.2 they can and those Seymour residents will be paying Seymour's rate of 1.2% and the Jackson County controlled rates that they have the county council has control of seven. Yeah. And then so that you know that's the cumulative the cumulative tax rates cannot exceed the 2.9. Correct.

But the county tax rate cannot exceed 1.7. Well, these these three here. Okay. First three column. First three. Now, Jackson County would still control Brownstown, Kthersville because they would all join this municipal services countywide would um but since we don't have a municipal, you guys, so they they would not then this 1.2 for the municipal would actually roll into the county. As far as what's received from it, municipal services rate of 1.2,

do we not get that unless Nashville opts in on it? No, they'll have they they will be op they don't have the option of opting out. They because their population isn't there. So they will have to do that. Um which means our current rate of 2.5234 their rate is going to out of that. I guess in all the rates going to come out of the and they made this stuff they made it's horrible.

Yeah, it's for you guys under the the current structure without getting into you know I guess more of the Seymour stuff. You guys have control over every every one of these categories because two point up to 2.9 up to 2.9. Yeah. So certainly worth the 2.5. Yeah. And that 2.534 that the county collects from the Indiana Department of Revenue

which then 100% of that revenue then flow into the general fund because of the $10 million general fund. My understanding is you've got property taxes in there, miscellaneous revenue and income tax revenue. And that income tax revenue of that 10 million general fund, is that 100% of the income tax revenue that goes into that general fund or is it split up into different funds? Oh, so like how currently right now you get some in general

because the general fund out of 10 million my I'm pulling from memory. All right. is I think there's about 60% of that general that revenue that come the 10 million 60% of that is actually everybody thinks the general fund is property tax which to me that's false the reality is is that's the income tax we set that rate right in our levies our property tax levy and then the income tax we set those where they go so I think we have control over that no I know I'm just trying to I'm a big picture person I don't mind getting in the weeds but if I don't understand the big picture then I get lost and it's like you can't see the So with your slide seven. Yeah, it's a it's a lot. What do we do here with seven? Can we Is there something you want to hit on here?

Um this slide and the next kind of uh answers your question as far as like okay well what could we get you know um not saying it's by no means it's a recommendation or anything like that. Um but in order to make Nashville whole you know say this is with the 1.2% 2%, you know, maxed out that you'd have to do for, you know, to help out Nashville. They currently received like what is it? 700 723,000. I mean, under this scenario here, maxing it out, it' be 814,000.

Back up a second. This is the scenario that it's maxed out at 2.9. Is that what we're This scenario is just the far right column on the previous one, the municipal services countywide. So this one here, Scott. Oh, sorry. Back up. Yeah, because so so the next slide, the green slide, the slide seven is reflecting is reflecting how this calculation, the 1.2% municipal services countywide.

Yeah. First, how it's divvied up to the different units, which in your case, it's just you guys in in in Nashville. Um, so that that 1.2% this municipal services countywide one, okay, that's the one where it's divvied up based off of population. Okay, the municipalities get that 1.5 times multiplier to the population.

But even after that, I mean, you guys, just the way the math works and only have a Nashville in there are uh projected to receive roughly 88% of whatever rate ends up being. So a 1.2% rate um would generate approximately 60 or sorry $6.69 million of lit revenue. Now that does factor in uh we did a 3% annual growth. So we have 2026 like income tax numbers that you know are certified pot of money. Um so we are growing that by you know 3% each year to get to 2029. So a 1.2 2% rate gets you roughly 6.69 million of that. Um I'm just going to round county would get say

5.8. Yeah. Yeah. And then Nashville 814,000. Um and then uh another way to look at it for your guys is the far left column that you guys get all of it. That 1.2% 2% still generates the same amount of money because everybody in the county pays it. So if so let's let's flip to the next page. So,

so the far right column, you can see that, you know, big big amount there. The general purpose lit um far right column 12, you know, 5 million um which is well, sorry, let me let me go to the third column there.

The general purpose lit. This is only the county's rate. You guys would get all of that. So that's 6.69. Okay. Then next column to the right would be you guys max out the 1.2% that only you guys receive plus you max out the other 1.2% that you get, you know, roughly 88% in Nashville gets the 12 or Yeah, roughly 12%. Um, so that's those two combined. So the 6, you know, 69 and the 5.8. Um, now once again, we're not saying we're recommending doing that. We're just letting you guys know like, hey, if you maxed out both of those rates, which right off the bat, that'd mean the rate at the lowest would be 2.4%.

Which is a drop. So, I'm still not But it and we only get a percent of that. So,

but it's not entirely like you're not making everybody whole yet. I mean, what about townships? um anybody that provides fire library, do you want to do anything with the school because they're not getting anything under this? So, does that mean Brown County wants to do like an interlocal agreement and um based off of what they receive and give the school some? I don't know. That's just discussions because the school right now is receiving like roughly I think it was I don't know 500 557,000 under this system. they don't get anything like that is and that's income tax

income tax so does the county want you know do an interlocal agreement um so this just shows I mean what you could receive like you're obviously you're not going to do that that's like that's a lot I mean yes and another thing that I want to point out is and this is why towards the beginning of the meeting I I mentioned you need to look at how it affects taxpayers on not only the income tax side but the property tax side

because the 2.5 you know income tax rate right now um includes a levy freeze amount but then it also includes uh property tax relief that's going away that goes away and that a benefit um to taxpayers in a in an high circuit

I don't want to get too much in the weeds but high circuit breaker communities a property tax relief isn't necessarily a relief to the taxpayer as it is a relief to the unit but you guys have a low circuit breaker when people aren't at the caps so it is a direct benefit for for taxpayers in Brown County when they're paying it on the income tax and then they get the benefit on the property tax side so that's why You got to factor in that stuff. And I wouldn't just compare, oh, our current rate is 2.5 to 2.9. Yeah. Yeah. It's a there's a lot of there. So, I think the takeaway is there's room to increase income tax 5 million or so for the county. Um, if council wanted to do that, which doesn't sound like they do.

Yeah. Um, should we move on to budget summary if you don't? Yeah. And I'm I'm sorry I'm taking some guys. Super complicated. June meeting for the association is going to be much deeper dive. We're gonna have all, you know, lots of time to get into it. Yeah, I know. And then it could change. So, yeah, that's that's the thing. All this discussion we're having right now could be for nothing.

Um, so th this is just your guys', you know, major uh funds that we have, you know, in the financial plan. A quick snapshot of 2025 and and how things, you know, ended there. Um overall I mean substantial you know surpluses. You can see that you know general um lit lit even grew you know substantially. Um as you guys know it was a really good year for you know the county the health trust fund. Um so you know big surplus there. So you know overall between these almost 4 you know 5 million um in surpluses. Now, I don't know. I haven't talked to to to Julie and um and what was his name? Ed.

Uh as far as um if the if like some of the grant funds or some of the negative funds if those have been fixed or not. So, keep that in mind as far as and that that might have been like 400,000 500,000 or something. Um but even with that like taking that off there obviously things was a really good you know year 2025 as far as I mean cash regardless of all the noise people hear noise about the county budget and

we did not spend more we did not spend more than we took in. It appears there's an 80% operating reserve. Roughly out of all the money the county spends, you know, 19 million a year, there's about an 80% operating reserve here. I mean, if you just look at even just the general, there's about a 50% operating reserve. That is the most operating reserve, which is kind of an emergency savings fund. That is the most that you would recommend ever holding. If you get above 50, it's like, hey, we're we need to lower taxes. were taxing people too much. Too much. But hang on a minute. Hang on a minute. I'm going to push back with your statements because I don't agree with your state. Well, look at the numbers. I mean, okay, but first of all, that's what they said. I know. And I don't mean to come across, you know, what

I'll work on my Yeah, it happened by Stan. This did not happen because it was a deliberate conscious decision on the county council's part to have the results that we have showing up here. Okay. I disagree with that. No. with I've been through the 23 budget. I've been through the 24 budget. I've been through the 25 budget. I've been through the 26 budget. Okay? You know, and when and I'm going to say this last year in the 20 this budget that we're looking at here 2024 for the 2025 budget. All right. That was Julie Reeves. Okay. It was Julie Reeves. It was it was it was Clemens.

Jackie

Jackie Clemens. And I believe Greg Geratoss was here at the time, was he not? But actually it was Jackie Clemens and Greg Geratoss. It was Greg Jackie Clemens and Julie Reeves who really did the budget. Okay? Period. And I'm going to say that, and the reason I'm going to say that, Scott, is because I personally didn't really know where we were at as far as the budget, the 2025 budget was concerned. So when I look at this, you know, this, you know, this $842,000 surplus just on the general fund, right, and I look at the revenues, you know, we we we receded in 10,476,000. But when I look at the 2026 projected revenues in the general fund, you know, that's it's much it's about $400,000 less.

It it's updated since then, but yeah, it was during the budget because we don't factor in supplement. But but and I've had conversations with the office is that the problem with these numbers is these numbers are a snapshot. So January one, all right, these numbers change. They change daily. Well, these are actual numbers. Yes, but it is a snapshot taken on December 31st of 2025. Right. These numbers change daily. It's like the stock market just like anybody's bank account. That's right. Changes. This is what simply happened last year.

But the issue is is that in that budgeting process, right, because I've I've disclosed this before. I've got my 9050 rule. And my 9050 rule is simply this is that you know we've got to make sure that when we for is let me back up first of all when we do every year quote unquote the budget the budget's actually a forecast is it not you're forecasting revenues and you're forecasting expenses right and the target our target ought to be that our expenses shall be 90% % of the forecasted revenues because if we could hit that target which we can't right now okay if we could hit that target then that would imply that your cash reserve balance will grow by 10% each and every year

actually we did hit that if you look at total total revenues of of 10 and a half million yeah but I'm not going to sit here I am million this is where I get have trouble spending was this is where I have trouble with this political I I can't stand the whole political thing I just drives me nuts all right I'm not talking political.

Well, I I want to get to the truth and address the truth. I I want to deal with the truth, the facts, and deal with the truth. And the truth is is that yeah, that's a feel-good number. So, I can sit here and go, "Hey, public, you know, I'm on YouTube right now. Hey, we we were up 842,000. Look what a great job we've done." All right. But if I take that 4.3 million and divide it by the 10,476, you're not at 50%. You know, you're you're basically, what is it? If you took it, I'm not going to care. You're looking at 40%. You're looking at revenues. Now, let's throw in and now let's pull a million dollars out of that and put it in the rainy day fund because you know what's not in this 2025 budget is we're not growing the rainy day fund, are we? No.

And we're still But let's but but if I make a motion, you know, I'll make a motion right now. We want let's go into the general fund and let's pull a million dollars out of the general fund today and let's park it over into the rainy day fund. I mean, if we've almost got 50% reserves there, so that's possible. Well, I'd like to do it. Yeah. I mean, I what I don't want to do is sit here with a false sense of security, hang on to the 4.3 million. Well, we've got this money. Let's hang on to it. Let's don't put any money over the rainy day fund to make ourselves feel No, I think we're at a point. We're getting close. I mean, that's almost 50%. If it was at 5 million, well, see, my thought is is if you if that number were 5 million, then that

should be pushing half a million over at least. Well, then the next year you could go at anything above and beyond that. You could start finalizing money into the rainy day fund, right? We're limited on the chunk. Yeah. So, we are limited on the chunk we can move into the rainy day fund. I can't remember. Now, we should Julie just sent the ordinance out. A million dollars. you're not exceeding the ordinance. Here's the other thing and Jim to kind to give I think some and and you correct me if I'm wrong, Jerry, but cash in the bank for the county taxpayers is cash in the bank for the county taxpayers. It doesn't matter if it's fun, if it's in the general fund, if it's in CCD economic, it's county taxpayer money.

But those, as you know, those funds are you're limited on what those funds can be spent on. And then I will say this, nothing in life is good or bad until it's compared to the alternative. And I tell you the county that I've been paying attention to that I think is a great comparison for Brown County is Vermillion County. When I look at the the the when I look at Gateway and look at the year-end res the balances at, you know, Vermillion County, they're doing a fabulous job. And the problem with Vermillion County, you know, Brown County is lucky because we're, you know, we're smack dab in the middle of a half a million people and people can work outside the county. You go over to Vermillion, the only place you're going to work is you can drive down to Terraote, right? But everything there's nothing around Vermillion. They're stuck over there on the west side of the state and they're long and narrow county. But they're populationwise, everything, they're real similar to us. You know, when I look at their reserves and look at where they're at, they're doing a fabulous job up north. It's really not a fair comparison because they they're they're buying Chicago's solid waste. But but so I you know, there's room improvement and you know to me you know if I'm going to represent the taxpayers and you know we there's there's plenty of room it's a very difficult story problem right but I would like us to say you know 90 build rainy day how do we get there and what I don't like and the reason I guess I'm objecting to is I'm not going to sit here and roll these numbers out on YouTube TV Okay. And basically try to make ourselves feel good like, oh, we ended up with a surplus. All right. Because if we go back 15 years and we look at those surplus of deficits, there are more deficit 60% of the time.

That's 15 years ago. This is current. I'm talking if the past is any indication of the future. I don't want it to be. Okay. So Jim, I think when we do that, I hear what that's why I'm looking at just what we have in cash on hand at the end of the year versus what we actually spent and needed in the last year. If you look at the green column in last year, what are we going to end up in operating reserves as a general but what I'd like to do to finish is just also look to your point at the previous two years of spending out of the general, right? To really get the real feel and we're going to see that you're going to show us. Here's one and I talked to Ed about here's one of the issues that I still don't quite understand and you've got the numbers. Okay.

Right. But when you look at just just the general fund because and the reason I focus on the general fund is that general fund is basically covering you know 26 departments. Bulk of the labor all the labor most of the labor costs come out of that. Not all but but it's it's it's the primary funding. Yeah. It's $10 million. Right. Yeah. So when I and then but if I go back and I look at Gateway and I look at the the receipts for the general fund, that's where it gets wonky. It's real wonky. It Yeah, we went it was running like 8 million and then I think I don't have it all committed to memory,

but I do know for a fact was it 23 24 I do know for a fact in 23 Julie Reese. I think it was 23 23 I know it was 23. It it jumped two and a half million. You found $2.5 million that we didn't even know we had. Yes. And that is what bailed us out. That bailed us out in 203 because we were running major red ink in the 4700 account. That is correct. Yeah.

Right. And what I don't have never understood of course I've never taken the time to try to understand it is why did we take this huge step up? What happened? What where did that money come from? And because you got 23, 24, and 25. You look at that. there's a big increase in revenue on that general fund which implies that what we have to do going forward and Ed and I have discussed this is make sure whatever we forecast Jerry on these revenues on your end because this is why we hire you guys is we got to make sure we understand these revenues and if these revenue forecasts are accurate I don't want some bogus number in here and I don't want to go here and and and you know it it to I look at it this way. It's kind of like Jo Bob. Jo Bob goes out, his wife pays all the bills in the house and she knows how much money's coming in and how much is going out. Joe Bob goes up to Greenwood and he buys an $80,000 truck. All right. And he buys that truck and he comes home and tells his wife how excited he is because he's got this, you know, $1,200 a month truck payment. And she says, "We can't afford it. We can't afford it." He goes, "Yeah, I can. I've got all this overtime." and he buys the truck based off the overtime he's getting at Cumins and then all of a sudden the overtime's gone because we hit a downturn in the economy. So what I don't want to do is come in here and have, you know, numbers, you know, let's if we're going to have numbers in here, let's make let's do everything we can to make sure they're accurate

and let's make sure that the council body understands how we arrived at these numbers because until we can know that these numbers are going to be accurate. So it's like right here 25 it's 10,476 but for 26 you you got you forecasted somewhere a little over 10 million bucks. So that's a drop. Look at slide 12 gets that because of that supplemental that's a huge part and we do not we are conservative. We don't you don't know if that's going to come in or not. So during the budget process last year yes it was closer to 10 million that we were projecting. Well, um, and you guys were building a balanced trying to build a balanced budget based off of

and then because we don't know until this year. Well, good news. You guys are getting lit supplemental. So, actually revenues will probably be closer to what but 2026 right now, I don't have it with me. I've got it I've got it out. Oh, that was just the answer. I'm using the forecast number for the revenue for 2026, but right now based off the revenue that you forecasted and what we budgeted and these additional appropriations we've done in these first four months, this first quarter, we're in red ink. The only thing that right now red ink. No, we're not. Well, stop saying that. We're not the only what I would like to We need to get these gentlemen. Yeah, I know. We need to Yeah. So, so which I can I can I'll be able to explain what you and Jinder

come back to this actually I'd like to get through what Jerry well and what and to kind of wrap I mean it's all the same I think Jerry if you could in our budget first look at give us like a threeyear historical actual on supplemental income receipts are we at a place where we can pause for a minute because Kevin's got to get out of here

um like a like a threeear snapshot on the historical supplemental receipts because it is it's always like oh gosh what are we going to get we never know and then until the state tells us and so if we see three years and then we got to look at economic factors because that is basically the overage in income tax collections that no one can anticipate within our county right they hold it like hey are we gaining you know income in the county losing what's the economy doing I mean no one can anticipate this we can guess but if we have a historical and we keep an eye on that then that's about as good as I just want to make sure our our our numbers our forecast accurate as they can possibly as they can be. But they can't be accurate because they're It changes every day. That's right. It changes every day. Right. They're guesses. Are you at a place where we can pause for a minute?

Yeah, that's fine. With the CBC. Almost done. Yeah. Almost done. Yeah. Right at the very end. Yeah. Paul, wait right there. Almost done until we take until we start our We got budget timeline next though. Yeah. All right. We have uh Kevin Alt from CBC appropriation of 131,500 from Inkeepers tax

inkeepers tax fund which is fund 1127 and and just a point on that Jerry while you've got that right there in front of you on the inkeepers tax line which is fund 1127 I think when you look at that $2.2 2 million of revenue. That's not all inkeepers tax. I think that is still showing the music center money goes in there because the music center pays the $660,000 a year mortgage. So that 660 goes into the 1127 fund. It still comes out of the 1127 fund. So it's also an expense. Oh, it is. Okay. Yeah. Of that. So while it's showing in that,

don't think that we collected $2.2 2 million last year in in keepers tax. What did we collect? 1 second. I don't have the I didn't bring that up right in front of me, but 25 and that does include the 8% half a year of 8% half a year. Yeah. So anyway, but go ahead Kevin while he's looking at it. Um so anyway, just that's something we got we need to pay attention to. So, while it it looks good, hopefully by the end of this year, once we have a full year of 8%, we're we're going to be at that. But well, the the gross sales on hospitality, are we doing 30 million a year? So,

gross gross sales 30 29.7 million is what the backwards math shows. We collected Okay. with the 5% and 3% we collected 1.8 million for half a year in 2025. And is the occupancy rate I mean are we staying it's going down? We're down probably what we figured the other day six to 7%. Are we really? And I and I can tell you from just some talks that we've had with Placer AI, visitation to Brown County State Park over the last 12 months is down almost um nine almost 10%.

Yes. Do we have statewide comparisons? You appropriate money. It could be fuel cost perhaps. I know that would be fuel cost. Well, usually when fuel costs get like this, it's to our benefit. And I think it still is a little bit to our benefit because but our people visiting the state park. You don't just have those day trippers who are coming to visit the state park. So, you know, if they're doing it while they're here, but they're not doing all that driving because they're not going to spend the $5 gas,

right? And I think I just think until it gets down to $4 or below, you're not going to see people travel a long way. I mean, just based on past history, I mean, we always dread it when it got to $3 a gallon and people stop traveling, but now it's $5 a gallon. People stop traveling. So, um, the request I have for additional appropriations, $131,500. A couple of these we've talked about before. There's $50,000 to to do the pickle ball courts at Deerrun Park. Um I think we're close. We Brian and I met with the parks and recck board last week or the week before last week. Um because we've asked them to increase the size of the courts from six courts to eight courts. That's they've it's moved a little bit into some flood fringe or flood plane. we can't ever remember which is which and you can't build in that. So, um the parks and recck board didn't really like the way it was going to have to sit to bring out that. So, now they're looking at a different location. So, it's still going to happen. It's just and it's going to have to move quickly because the pickle ball group has got a grant that they have to begin spending on by the end of May. If they don't spend it, then they're going to lose it. And so, we don't want to lose that. But

are the pickle ball courts subject to flood plane? Becauseensive. Well, because it has to be no fill because of where they're at. It has to be no fill. So one I mean if you move into flood way or flood plane, you can't have no fill. And that means one inch of dirt. You can't do anything in that. And because of where these are going to go, part of that would require some fill unless we angled them in a different direction. didn't really like that. It was become not aesthetically pleasing for them. But we'll we'll get that result. And that's because if it's in a flood plane, we move dirt and we alter the flow.

You can't do that. Okay. Yeah. So anyway, there's the the $50,000 will will finish their courts um and we'll bring them to eight courts so that they can we can have tournaments. And that's why we really have asked. They were going to do six. Eight is what you need to do tournaments. And of course, thing we're doing. We're trying to get it so we can do something to make revenue off of. So the revenue does the maintenance and you know and so that's that's what we're looking at there. Um there's $36,500 for the CVB to do a mountain bike campaign. Um Brian County was just named a mountain bike trail by the International Mountain Bike Association. Um that's a big deal for us. That's making us one more level close to a gold trail. Yes.

For several years, I have heard the claim that Brown County is the best place to mountain bike east of the Mississippi. That's kind of a humble statement actually. I think it's could be bigger than that. Is it I mean, is that a fair statement? Probably one of the top five in the country. Is that right? That's cool. I think I think Bentonville is considered the top top Bentonville Bentville Arkansas and by with this Yeah. That is that is Walmart money. Yeah.

Um with this $36,500 we'll be able to go out. Um right now we're marketing just about three hours away. This will actually take us five hours away and pick up about five million mountain bikers. Cool. Awesome. and they have a lot of money and those pe I mean when they're riding six, seven, eight, nine, $10,000 bikes, right? Right. You know, I mean, and they spend money. So,

so Kevin on that and and you know, huge mountain biking advocate myself and for years. However, I mean, we've already got a 1.2 million marketing budget. Why do we need another 36,000? And I and I'm kind of just using this as a to preface. You know, I know the council wants to see some of these capital decisions. That's why the budget was done the way it was and and I'm thinking we're going to hopefully evolve out of that type of scenario. But to bring marketing campaign decisions to the council just feels unusual to me. And and and to ask for more money on top of the 1.2 for a $36,000 marketing camp, it just feels even more unusual. So I can you help us understand why this is happening? I mean the CBB's budget's only a million dollars. So I mean I understand I say only a million dollars. You're saying 1.2

or whatever. I thought well that's our total budget. That's your total. Okay. Yeah. Um I think it's because this came about just it was an opportunity that came up for us to participate in and so but out of all the million in marketing we do 36 it's already everything is already planned out for the year and we don't do any marketing from mountain biking now or none none we have a guide we have a guide that we offer um I would say that the guide is probably

preco since it's been last updated. It's on our list to get there. Um, but this also coincides with there's new leadership within the Brown County mountain biking club. So, this also co this also coincides not only with the trail town efforts, but it also helps to push towards these capital pieces like what you're talking about because if we can start really building on this, we really need a downhill course. There's property available across from the overlook to do that. from parks and recck and that allows us to elevate it even more. All the work that Danielle and Kate have done within the pump track, this just continues to allow us to build to host events there as well. And it's really all about how how are we going to start giving back to the county in terms of these budgetary requirements. So, currently parks and reccks maintenance budget is $650 and

which is what I mean, and we need to unbburden this stuff. But at the same time, how does this do that? So, what this does is this gets us to the point to where we can do an epic spring event in 2027 to get us to a gravel point, but it allows us to start ramping up and building towards that so that not only do we have a fall epic event, but we also have a spring. So, I I understand that again to bring more revenue in. I'm a huge market, you know, advocate and uh

to the but but how do we start to use it to to taxpayers advantage, right? I mean, I know business grows, that's great for those businesses, but how do how do we get it back to the m the mount the maintenance of the facility we just funded with these funds, right? I mean, a $650 budget with no maintenance and that's where we've talked about in the grants committee that we want to see maintenance funds built in and sustainability moving forward. But, but you know, it's kind of a different conversation. But I guess just back to my question about why we're seeing marketing campaign decisions at the council level. That seems like a CBC decision. Now, if it's a capital expense that's going on county property, I that's I think what we want to see. But marketing, and I understand it's a new appropriation, but it just feels really And you got another one down here, Placer AI. I mean, you know, $50,000 in decisions for marketing coming to the council, not decided by the CR, CBC, you already got a $1.2 million budget. I mean, it just I don't know that I I maybe I'm alone. You guys want to see marketing campaign? what

request. I mean, I guess we have to appropriate. There's no money left in our budget to do it. And that's the part that I'm wondering why got a 1.2. It's like we had it already spelled out and so there was no ext there was no extra money in this.

Well, part of the way we go about this historically is a lazair. Yeah, it's there. We leave it there. What I see happening now with an active CVB which was dysfunctional before and more therefore more actively complement each other CBC we are stimulating things we're not used to that this is what this we see an opportunity like being signed as a mountain bike community let's take advantage of it this is about time we need to start moving that way to stimulate the economy and tourism here we have been just we'll just let it go appears and now we need to actually take advantage of it I think we'll see returns on that.

It's two it's two different marketing approaches. If they take away from the CBC marketing plan they have now to to market to mountain bikers, what they're what CV B is doing is broad marketing to everybody. So if they if they then focus in on a mountain bike marketing program, they're going to take away from their broad marketing program. This is a mountain bike marketing program on top of that specifically targeting the budget which all sounds like a CBC discussion to me. I mean because we don't know your marketing campaign.

We don't know where the million is going but and you're asking the board. So how do we put it into context here that's all had at the count at the CBC level. You know their campaign. You know all this. It's kind of your decision. You got another 200,000 on top of their budget. Well, you know, but that was all spelled out in I mean that's already spent. that's already going to the playhouse is covered in there. Hilly half is covered in there. So those are all grants. Those are all

those are all grants. So you burn through that. So I mean that's something to think about moving forward is hey we're only in May and you've already got another $50,000 in marketing requests. maybe we shouldn't burn through the 200 if or you know I mean it just feels like we're we're something's not quite and I know we're growing into this kind of new approach but let's let's keep that in mind because I I don't think you want to bring marketing decisions to this group and I mean it just it just doesn't it's not you're right I don't want to I don't want you to either say I need an additional 50,000 but I want to explain why I need Yeah I get it I get it because it wasn't in your budget you have to know next year you'll have it in there and I appreciate knowing. Yeah.

Um don't take it as a criticism. No, I No, I truly understand where you're coming from. So, um and then the grant software and that's up to $15,000. the grant software software for the uh the new 3% the grants we're going to be running through that and actually I believe pretty much all grants you know will be run through the software through the quality of life advisory board and Jim you should really like this because it and the council instills um heavy due diligence into the process with tracking and the whole thing reporting

reporting that we did not have prior. So, but there's more to do. Where's the governing documents for the CBC? You should have those by your next council meeting. Can I get them in advance? Can I have them in advance prior to that council meeting? Gotcha. I'll send them to you right today if you like. Perfect. Well, thank you. Yeah, let's get them approved, but we can we meet next Thursday. We would have approved them last month, but that's fine. So you actually have the doctor for the CDC for the CDC. They're ready to so that when I can look at this because my issue with this right here, right? Again, nothing's good or bad until it's I don't have anything to compare this to.

So if I have a governing document over here that, you know, spells exactly what you guys are doing each and every year. Then when I look at this over here and I look at that, I'm like, "Okay, fine. That fits within the Yeah, that's the context we're missing for these decisions." Yeah, I know. Perfect. Thank you.

The other thing about this is is the stimulus of the quality of life committee is such is that we're forward it's very forward thinking. I'm very impressed with it and they're leveraging the money to say okay not only do you get a grant but you can you get a matching grant things of that nature something such as the SHC that's serving who's your communities the IU is going to come in here and they're going to a bunch of free free stuff given to us an analysis. It's very stimulating as to what's being done here in the county. It's it's a whole different ball game. Can I ask a question to the two of you on just real quick? I'm back to the mountain biking issue.

Uh when you look at the group people that mountain bike, I'm assuming that's going to be a much younger age group, right? And 40 is the average age, I think, last time I checked. That's not that young. Yeah, I meant that's young. when you're in your 70s. I'm going I'm going I'm going to assume because the capital investment required that somewhat of a higher social economic clientele. Is that fair? Very fair. Okay. All right. Thank you. Now, when I say young, I'm saying, you know, you think mountain biking, you think mid20s, but no, it's like you said, it's

it's broken bones and all that, which gets me the public, you know, that's what the offset is important. Can I buy an old guy buy an electric mountain bike and ride? You certainly can. Oh, you can. Yes, you can. Yes, you can. Let's put it this way. They're not buying Harley's. They're buying $10,000 mountain bikes. Electric. That's where it shift. Oh, that would be that would be get tired on one of those trails. You can pedal or kick it in. Just twist the throttle. There you go. All right.

So, that overlook. Yeah. And then we get down to the $10,000 for the roof at the Bean Blossom Overlook. The parks and wreck received a grant for $4,200 from the community foundation um getting all the bids in. Um that roof was coming in about $12,000. Um Brian has worked with the builder um of the or the roofing company and we've got that down to right at $10,000 to do this roof. They're doing actually doing some inkind and that's what we're really pushing for now is in kind. So they're donating some of their labor. So they dropped the the price of the roofing down. Um and so who's who's the company?

Brown County sheet metal and they're doing an actual formed standing scene style. Yeah. Very nice. It'll be it'll be very nice.

It's not the sheet. So, the extra money between their grant and this $10,000 will allow us to uh stain the shelter house right now and do the graffiti protectant on it and should allow there's signage. There'll be some new signage going in up there. And what we're doing with the signage and helping parks and recck work through this is putting QR codes on all these things so people can find out more about Bron Parks and Rec or whatever wherever we're at. And if they'd like to make a donation, hey, we really like keep this up. That QR code will take them to the parks and recre website which will allow them to make a donation um for maintenance of those properties. So, and we're also looking at some some events at the overlook with some painting events and some breakfast or dinner events. So, um there again things that can and we're dous with the uh with parks and so a percentage of that those proceeds go back to their maintenance fund. So, it's to help maintain that. So, and there should be money left for animal proof or animal resistant trash containers up there because right now that's a real issue too. So,

so $20,000 for their AI there. Again, this is something that will be long term, but in order to get it started this year, we need placer AI is a marketing tool which allows us to go back and look at um the demographics of the people and where they're coming from and but it tells us everything about them while they're here, you know, and that's how we know that visitation to the state park is down. We've actually been our marketing company has one, but we've been using that some tag things. Now, is that done under the umbrella of the CVB? Yeah, that's that's under the

So, that's our So, you want a motion to spend up to that 131,500? We haven't advertised long enough, have we? Should be a couple more days. Okay. So, at our next So, this is a presentation of what we got. Yeah, we have to prove You don't mind coming back to sit through the meeting next couple weeks, do you? It's just a few hours. Wait, wait, wait, wait, wait. We We just disclosed it. Uh, it appears that the the temperature in the room is that we put this on the regular meetings agenda coming up. Yes, correct. We can't vote on it today.

I understand that. I understand that. My point is is that this is going to require an ordinance because this is additional appropriation which is going to require Susan Peterson to draft the ordinance and we put this on the agenda for the regular meeting and there's no reason for them to be here. You don't want them to come back. I mean no that's waste his time and furthermore we don't need to spend more than three minutes dealing with this. Yeah. Just summarize read the list and then we should be done. Done. Yeah. Right. Okay. And I'm fine as long as I know that there's agreement that Yeah. Yeah. You've got four of the if the council Yeah. If you have questions, reach out to us. I

mean, some things are going to require some some funding pretty quick and there's money there. It's just a matter of getting it shuffled the right place. Is it going to cause you any problems waiting till the next Well, and so are we comfortable? I mean, yeah, I I would be comfortable with you if you need to move a construction thing forward before then with C out of cash on hand knowing there's risk it could be declines, but we just don't know when we'll get a bill from Yeah, that's great that that should But I want don't I don't want to miss the commissioner's meeting for the approval of the claim either. If I Yeah, if you don't have

if I don't have to. Thank you guys. Appreciate it. Good way to way to stand up kind of whole new I mean the the energy I mean to Gary's point there is really a lot of movement this whole quality of life advisory board and things that can happen with this is going to be huge for this county is going to be huge and it's anduge you there again our goal is to alleviate things in the county budget and to bring more revenue jobs these are jobs assessed value your income tax. Yeah. Well, we're working on that, too.

Yeah. So, we are. Yeah. Thank you guys. Thank you. Good job, Mr. President. Can we take a 10 minutes? Yes, we can do that. I was just thinking I got a lot. Oh, man. Melissa, huh? Yeah, she's not coming.

We're back in session. Jerry, you good for me? Good.

Okay. All right. Want to flip to page 11 now. So on this one, we really wanted to show um as the I mean the bar graph there is um the levy for levy control versus debt versus rate control. So your maximum levy funds versus your debt versus CCD. Now you can see that red come 2029, you know, there's just a little bit, you know, in there, but that's your debts falling off. You see the blue, you know, capturing that fall off. That's the levy fruits going back in. Just really wanted to show you guys as far as like how close the the rate would be um you know, stagnant as that debt falls off and less goes back in which I'm you guys are aware of. Um just really wanted to show that on that that slide. But back to the point where that that debt falling off falls off at the same time we get the living freeze back in but that levy freeze then comes out in

correct. Yeah. We're not getting a big jump in living. Yeah. It just depends then on the tax side. Yeah.

Yep. You're correct. Excuse me. This is uh just the general fun. Uh we have blue uh is revenues, red is the expenditures. Um and then you can see that over the years it's growing. We're currently showing 2026 with a surplus. Um that's largely due to lit supplemental um which is going to be almost 500,000 in the general fund. You'll get a portion in lit and and public safety as well. um which really drove up those revenue projections um for for this year. Um and then in 2027 uh we do not show any lit supplemental. We're not projecting any of that. Um so I mean the number is closer to that 10 million a little bit more. Now, some of your property tax growth or your maximum levy um is getting uh for lack of a better word eaten up by the the impacts that we showed from SEA1 on an earlier slide when we had all the different funds and and the deficit. So, a lot of your growth is is getting taken from that. So, which is why revenues are are pretty stagnant. Um, the one thing that I would like for revenue projections, and I was going to mention this earlier, that I'd like to uh dig into more or maybe get information from would it be and Andy the treasurer? Would she as far as because I thought I I'll touch base with Susan, but on on the the earnings on investments because you guys have there's two revenues in there where you guys get substantial amount.

That would be Andy. Okay, Andy. So, I we'll we'll get with her. Um

Yeah. And then let me while you're on that issue, currently the interest that we receive off of the five banks that Andy's got the cash sitting in, but I think the interest last year was somewhere around 600k, you know, and so that may what we could do is just an opportunity is pigeonhole the interest instead of letting that interest whatever interest rolls into the general fund because that's where it's all going. I believe is it not we we isolate that interest income and that is what goes into the rainy day fund. Okay. we could make a dec conscious decision, you know, and then in our projections that money because from an administrative standpoint on the budget, that interest currently is going into the general fund, right? And then we would then have a line item in there to where we would take that interest and then and then appropriate that into the rainy day fund. Could we not?

I mean, you could from an administrative from an auditor standpoint. Yeah, you can have the budget in there um to target the interest and the you can do a transfer. Yeah, we do a transfer and that that interest income whatever is earned is pigeon hole and it goes into we don't spend it on anything else. It goes into the rainy day. Yeah, we just that's just one where I just really want to iron it down as far as the projections because this 10 million here uh that you see on the far right under the 2027 projections, I mean that includes interest rate. I know it does. That's the reason I'm bringing it up. Yeah. Okay.

All right. And then 2026, the slide 14. I guess it's a couple couple slides. Um, and I've already circled bridge and you know, MBH is another one as far as um in this orang-ish peach color, the projected unused appropriations. Um, that's where we really need like we've looked at historical spending to kind of project those out, but obviously you guys are going to have a lot more bridge work. So once we get the capital information, we'll be able to I mean there's probably not going to be any unused. You're probably going to spend the majority of it. So that's probably one that's going going to change. Um the general fund as far as the projected unused um there was and I have the sheet in here um broken down as far as what that what made that up. It was very specific that was in the budget that wasn't needed. Um, but other than that, we're being conservative on that side as well. As far as spending, we're assuming you're going to, you know, spend, you know, everything. Um, which historically you've you've been closer to, you know, like four or 5%. Um, which could turn around and be, you know, 3 400 grand. So, we're conservative there as well. Um, now, like I mentioned earlier, a big change for the general fund and it actually showing a surplus is that LIT supplemental. So, you know, that that was a plus. Um the the bottom fund there, the county employee health fund, you know, we're assuming that's all going to be spent. That's being transferred over there. If you guys have a great year like you did last year, awesome. But right now, we're not projecting that. So, just some of the the things that are causing, you know, you see that big surplus in 25 versus, you know, 26.

The next one 27 um we have this this ties pretty closely the general fund to what I presented when we were talking about um the salary study and getting to that internal base and 27. Um, so we're showing those projections in here as far as, you know, anybody that was over their internal base, you know, they weren't getting a raise yet, everybody else until they like, so all that information in here. Obviously, I saw what Julie was putting together, a bunch of really good information. So obviously when we get that you know we'll get it into the plan but I was just I just wanted to mention some of the assumptions that we have in here right now because I think also for the general fund we were showing you know supplies and other services and charges increasing by 2%. So it you know it just depends on what you guys decide and what direction you want department heads to do. But just some of the assumptions right now I know this is really early on. Um well actually not actually not really that early on. I mean, you guys are going to be doing the budget like within, you know, a month.

And you said the 27 does not include lit supplemental, correct? It doesn't. But that's not going away. It's just you can't you don't know it yet. It won't until these lit the lit changes. Okay. Um when is where 20 29 is 29. Yeah. Well, that's what they're saying right now. We'll see if it um so yeah that that's 27 but once we get you know form ones all that stuff which we'll figure out what you know Julie or um Ed

what Ed wants to do because if he's a whiz on the Excel and it's only going to save you guys money if Ed's able to do stuff instead of like sending us and us entering all that stuff. So, we'll figure out

we'll figure out that that side of things. Um, and then I it's really well just three more slides. I slide 16. Um, I've talked about that a lot. Um, as far as like what options you want to study. It sounds like you may want to hear during this June meeting. Um, any of the feedback at least Scott said, it sound like you guys can get more information. Um because I mean there's all kinds of options right now with the lift and but is it going to stay or not or is it going to change?

But then obviously things to consider is you know how's that um the decisions you guys make not only how does that affect your guys' funding but how's that affect other units in the county because you have control over that and then also very very important how's you know these changes affect you know taxpayers. Yeah, my my my goal going forward is with all these changes and everything shifting is to keep everything ideally 100% revenue neutral. You know, no increase on anything. Yep. And you know, because we talk about us, we talk about getting more revenue, we get more revenue, that means taxpayers are paying more taxes. Not a direction I want.

Yeah. Which is why like whenever I mentioned that income tax chart like by all means were we recommending it was just like okay at le because there's a lot of units around the state that don't have even the options to be able to to raise revenue and make up losses from you know property tax and things like that. So at least you guys have the option. Um

aren't we implicitly talking about a tax break if we don't get another go bond that's a separate levy. Yeah, that's that's something we're gonna have we're going to have to crunch numbers on that and see what happening because what I mean I I would love to get rid of debt, but if we get rid of debt, then what we're going to and replace it with spending out of savings, then we've just completely gone counter to saving. But that's future discussion. Not today.

Not today. Um slide 17, excuse me. Um I cover we talked about a lot of this obviously the health trust fund, you know, really good year. Um depending on what level you guys would like that cash to be. Um Okay. Okay. Okay. Good. Julie Reeves, uh we've got the the we're talking about the u the 4700 account. What year? This is May May the 5th and I think it's what is it? 12 the line items. There's a number of line items and a number of different funds.

That's correct. That in the budget that was approved in October that I believe there was 12.2.7 $2.7 million that was approved of which there was 700 grand or something like that that was coming out of that economic development fund. Yeah. That the commissioners blew their top on and it's actually still in the and accused us of cutting their budget which we didn't cut their budget. Okay. Um and so how much of that 2.7 million has been transferred over into the 4700 account? work.

I'll see well up to date or through March, but see because we passed a resolution uh some years ago that we wanted to maintain a million is what we is what we this board agreed to just like we agreed that we wanted to fund the rainy day fund I believe at two and a half million. I'm pretty sure everything went in into it except what was in the economic development fund. Yes. Okay.

But but we need the target, you know, as far as I'm concerned is 1231 to 1226 a million dollars in reserves in the 4700 account. So if we end up getting hit this year with, you know, we don't know. And I agree. I I don't want to get into and that's I mean it it took us it took us years to get that account stabilized or that fund, sorry, whatever stabilized and in good shape. Yeah. We didn't do that till 2023 because when I got when I got when I came in on board in 2023,

right out of the gate, Dave reading hit me up and said, "Kemp, go do go dig drill down into the the group medical and it was a mess. It was an absolute mess. The reason our credit rating dropped, okay, is one of the contributing factors is that we had been writing red ink in the 4700 count for three or four years straight and we just carrying forward that negative balance every year. And it was the two and a half million and the money that all of a sudden appeared out of nowhere that bailed the county out. And historically what happened on that is we got we got some big hits

in the employee health fund that then we had to scramble and say, "Okay, what do we got? If we got the million if we got the million dollar reserve, then we don't have to scramble to find it somewhere else." And the other the other and that leads me to the next statement that I would highly encourage. me as a board to draft in writing a policy

of how we fund group medical each and every year. We have an actually written policy. So that policy states that we we the commissioners decide which I don't have a problem with of working with Apex. Apex produces a report. The 2.7 million that we allocated for the 2026 budget was based off of Apex's report.

All right? Because that was the midpoint because they go in and do a standard deviation and calculate it. And that was the 2.6 million. So what I would prefer us to do is to have it, you know, make a decision, draft up a policy, pass the policy, and then every year we simply follow the policy of how we fund it and we take the guesswork out of it. Okay. Because that is a huge expense. It is. Yeah.

And it's one of the reasons of why we're sitting at a single A rather than a higher credit rating. So, um, we we mentioned the some of the funds still have a negative cash. I think Julie's working on fixing that. And then, oh, also I think this was maybe mentioned earlier, but you know, you do have some funds remote being one. Can Can I ask you a question on riverboat? How what what restrictions on how the riverboat money can be allocated? Okay. All right. Well, I'm going to I'm going to I'm going to bring this up.

All right. Um yesterday in the commissioner's meeting, Tim Clark, the president, asked Julie Reeves to on the 8105 account uh sock factory money and he's solicited Julie. It's our decision, not his. All right. Uh to to take the 8105 stock factory money, which there's 228 grand in that in that account, and put that back into the general fund. Now, what's driving that is that what's the road that the previous administration, what's it called? Indian Hill.

Yeah. What's driving that is this Indian Hill Road, which is probably a one and a half to$2 million project. So, he's looking to find cash to hire an engineering firm to do some kind of $50,000 study or something. That's all I know is from what I take away. Now,

rather than that, if the council, what the council wants to do, what you're saying is we got 385 grand as of 1231 of 2025 sitting in the river boat. So, what we could do is leave that 8105 account alone as is and instead, if we agree, then allocate some of this riverboat money to cover the cost for that Indian hills project. Okay. Yes, he did give me actually he wants me to go ahead and talk to start that process which would be talking to you finding out what you all want to do with it because it have to be appropriated out of

Yeah, I know. And that's our and first of all that's our domain not theirs. So, and so it's it's it's It is your domain? Yes, it is. And he did not say it wasn't your domain. I know. I listened to it. I was there. Yeah. He just wants to I understand to use it for I understand. Okay. You had nothing to do with it. Correct. Okay. So the money that will be and it is not there yet because they were looking for money but it will be1,520,960 that you've transferred over in

transferred into the 4700 fund and that does not include the money from economic development. Right. But that money is still sitting in that fund. Yeah. And has not been touched. Right now, we are just working off of the money that was actually in there. Right. And we still have 463,5731 left in reserves at the 4700. Yep. Out of out of how much? So, we're burning it down out of 1,18 59706. So, we're burning it down. Pretty good clip. Yeah, we're burning it down. Yeah. Okay. So in as of May, we've gone through more than half of it so far

this year. No, we have not we have not entered any of the money into the No, of the 1 million8. That's what we had in there. Yeah, I know. That's what I'm That's what I'm saying. I'm not talking I'm not talking about the other stuff that we didn't allocate, but what we did if our target was a million because that's what we spent last year. Correct. Okay. And we're halfway there. The trend Yeah. the trend for from last year that was a really good year. We are trending a little bit higher than that this year. We are trending a little higher this year. Okay. Which hopefully makes the case for building the reserve, right?

But I'm I'm hopeful that during the summer months things will change around. As my mother used to say, people in hell want ice water, too. So I know Um, and then the the last slide really just gets into some of the next steps and really it's budget so budget related information. Um, and just making sure that you know we're all on the same page and especially getting help you know from Ed and you know what you want us to do versus what he can take care of and all that stuff. Um, so there's not

phenomenal individual. So there's not double double work or anything like that. Yeah, that's what double work. Yeah. So you made this. Are you going to get a hold of Ed and connect Ed with the guy that you got? So those two He is going for the He's He's already gone any He's going for the next. Yeah, he's on vacation. Okay, cool. So as soon as he gets back, he and I are going to be touching base. Let him get him your contact. So he can Okay, that works. Send you what he comes up with.

Yeah, I'm sure the like if if he takes or Julie or whoever takes the four months and they've got whatever, I'm sure that him and and our guy Tim could probably figure something out where it probably takes no time to get that information over into our stuff, right? I'm gonna let Tim and our office take care of that because he knows that stuff. And as a council, we're we're not giving Ed free range with anything. I mean, we're gonna it's going to all come through all of us. So, we're all aware of what's happening. And Ed doesn't have any decision making authority. No, he's just he's just compiling numbers. I said it's

he's not getting free raining. $200 an hour promo. Free work is what? No. Yeah. What he what he does is is going to go Yeah. I appreciate what he's doing. Keep in in touch with us with what they're doing as they're and he's not trying to replace and then he ran for he's on the ballot. He is on the ballot council. Yeah. And he served on the ballot. How many years ago? In the 90s. Was it in the 90s? Yeah. Yeah. He was on the council for four years. I think he told me in the mid 2000s. It might have I just think it was late 90s. It could have been 2000s. Whatever. It's all a long time ago. So he's old. I was an employee when he was. He won't be on the bike track.

The only problem with Ed is I like flying in a drone and he's down into the soil into the roots. I mean, it's Tim in our office. You guys are burn. And it's overwhelming, isn't it? Darren, do you want to stick around for budget timeline? Well, yeah, that's kind that's what we're going over now. Yeah. So that all ties ties in with this. Yeah. I mean that's what our next steps are. Budget timeline. You want Did you have anything to Well, I didn't know if you had something on timeline you wanted to update. No, that kind of I mean this it all flows very well today for some reason. So you just jinxed it.

So next step next step on budget. Yeah, that's Yeah. Um Susan uh relayed that you guys were going to do the department head meetings July 28th through the 30th. Um and then did you want us to attend and or I just want to make sure hopefully way before that. Correct. Yes. Yeah.

Our next step update financial plan with any legislative updates. The reason I ask and and then what you would want even for that meeting um and I was using that as a base point um is the deadline I guess if which would be I guess Julie and Ed and maybe Tim and how we would get it like would you want for the July 28th meeting to have like the summary the revenue projections the surplus deficit based off of the form one requests that were turned in? I want this. I want Okay. So, can we get that?

What we're gonna need is is our our our projected revenue, our target our target revenue, everything. And then we go through the budgets with everybody and we try to get everything with our goal of 90%. Which we won't hit. We're gonna try. We're gonna try. All right. We have to pass the budget in October. Period. So, we've got June, most of July, and then we have the three-day dog and pony show. Okay, that's what I'm going to call it. So, then we get done with that. Boom. We're into August. All right. Then we got September.

Our three days is going to be more than a dog and pony show. The end of those three No, hold on. You know where we're at. At the end of those three days, I want us to have this thing nailed down. Yeah. Yeah. That Okay, that's my goal. Good goal. We need to do a lot that goal. If that's your goal, we got to do a lot of work before those three days. It's not just wait till three days and show up. We can't do it in those three days. Said this we can't do anything until we get the form ones. Goes into I'm going to push back. Say we can't do it. Push back. Okay. Now, you can do a lot by just taking a look at 26. Yeah. Yeah.

Okay. Number one. Number two, the big and I've said this and I don't know if it just falls on fierce because it's like somebody's got to go out and cut the grass, but nobody wants to cut the grass. I'm sorry. What' you say? Can't hear you. Or how about this? Back to the grass. It's labor cost. Yeah, it is labor cost. Yeah. And we don't need input from anybody on labor cost. That's right. We know it now. We know it right now. Well, we Yeah. So, I don't And what we ought to be doing is tackling the labor cost. Yeah. and have the labor cost done in time for 27. Yep. Okay.

So that we can get that information to Rei and they can key it into your into this with me because we we as a body can and I you know and I'm willing to do it if it takes it but I that's got a lot of work. I mean that is and we're we're waiting we're that's an up that's and Julie showed me today that's bottlenecked right now. She's working on it. So, she's, you know, because we got 26 departments, 180 employees, right? We got 25. Some of them are frozen at 25. Some of them took a bump at 26. And then we got this 50% midpoint thing, right?

And then to Judy Swift's point is the other thing is that I think we ought to go through and look at the OPEG grade and make sure that position is tethered to the right one. Exactly. Correct. because you brought that up in the past. And did that claim get approved yesterday for whis the claim of 87 was approved. So they'll get out today. The money will be out today. Okay. Because I had to report back for it. Okay. Thank you. So they're paid the 22 grand. It's on its way. Well, they're getting paid. Yeah, they're getting text. Yeah. Well, I call

because to me, you know, if that work can be completed before the, you know, three-day dog and pony show, so it's done submitted to you and then we've got this to go by. Then the reality is it's just a matter of going through the different, you know, minor adjustments, new equipment, new purchases, new this,

and the only thing, Scott, that I'm going to throw in, okay, Mr. potential commissioner. Okay. Didn't mean to bring up Tuesday. Um I personally all right want a complete detailed report broken down by department that has every any vehicle with four wheels on it. Complete detailed report of all the entire county inventory of vehicles. I don't need I don't need backho. I don't need bulldozers. We do need those, too. Well, we do, but that ought to be a separate issue. Yeah, a separate category. You're talking about road vehicles.

If it's l if it's got a license plate on it and we're paying automobile insurance on it, I wanted a report. And I want to know the make, model, year, current mileage. I want to know the inservice date on the vehicle. Okay. Hours. Some hours expected expected replacement. But if you have the inservice date, let's say it's in service 3 years and it's got 192,000 Bibles on it, right? Yeah. Good to know, right? And then expected replacement date, expected replacement date,

right? So that so that what we can look is is say, okay, how much because because that all comes out of the because my understanding from a statutory standpoint, the commissioner's office legally, they own this building. They own these chairs. They're responsible for it. Well, but legally like the cars, I think they're titled in the commissioner. Yeah, they're actually the commissioner's office owns everything. You're talking about the asset management plan. All that's in Well, but this is just transportation. It's the vehicle part. Like, for example, right now, I have no idea in 2026. How many vehicles did we approve to purchase this year? I don't know. About to add one to it right here, it looks like. Yeah, we're going to add one to it. Right. Right. So, I don't know.

But that's that's all in an asset management plan. Correct. equipment, vehicles, building, right? But I would be I thought as you Yeah, but just have three separate reports. Didn't Kevin report on that to us at the last meeting about it? The uh the vehicles and all that. But did you ever get anything in writing? No, I haven't gotten anything in writing, but I understand. I know. I agree. And to Jim's point, the vehicles are, you know, the the building, we don't have a turnover in buildings. We don't have to replace buildings every six years, right? The vehicles are completely separate because that's a rolling that's expensive. Yeah. Especially something we need. Well, but the buildings are even more expensive,

right? But we don't have to replace that brings up the 91 building because it wears out the vehicles. We have 911 fun. The vehicles are are for the 911 service. We've got that paid for this year, right? I believe so. And then we should also be putting aside Well, we should be correct. Yeah. Correct. That's the asset management plan and it's got a 911 has a 10 year lifespan. Every year we should be saving $100,000 or whatever it is. And that's the part of the plan. Well, and that goes back to, you know, if you just and I'm using the 9050. It's just a benchmark. You know, it's the old saying, nothing in life is good or bad. And you know, I weigh 2275 this morning. Okay.

Good for you. Yeah, I know. But a year ago, I was 264 pounds. So that's like, man, you're really fat and now you've lost some weight, right? So there's nothing good or bad until it's compared to the alternative. And so if we hit that, let's say we've got five million in cash reserves just in the general fund. We know we can use that for anything, right? So then if something comes up out of the blue, we got this money over here in the rainy day. Well, then we can you, you know, if we got an extra 300, 400 grand, we can dip into the cash reserve in the general fund, cover that expense, knowing that the following year, right? If we keep the labor costs in check, then we should be good from one year to the next and be able to roll along and not have any crisis. But like right now, you know, when they said I just about, you know, to go from what is it 550 a year for the ambulance and now we're $850 grand?

Yes. That's huge. That's a $300,000 increase in an that's a big expense. You know, and then what else do we have out there looming that we don't So to put that into action, you you want labor costs to be addressed first. Makes all the sense in the world. It's actually come forthcoming in the salary ordinance. we can at least say here it is for this last year this year and by the way maybe it doesn't change at all if we don't have anything else we'll just make it not change at all and we could plug that in or maybe just do a 3% cola or a 2% or a no or whatever it is we can

yeah because what we could do is we still got this salary ordinance issue for 26 on the table so why wouldn't we just you know and it may you know I'm just it's going to take some time cuz it's a lot of work. We got to start now. I know we do. Yeah, it's okay. We can't start on 27 until we get past 26. Well, what we can do is what we can do. So, next week and this is the state board of accounts and you know and she what's her face? Lori Rogers, you know, is if we can get that 26 salary ordinance, get 27 salary ordinance done over get the information to

Rei. So then by the time we do our three-day dog and pony show, that is done. We don't have to worry about it. It's behind us. Well, Jim, to that point, we may show up in working with Rei and our projections on revenues and the labor costs up front with all the fully burdened benefits. We may show up to that three-day series of meetings and say, "Okay, let me look how much do we have in revenue to spend if we're going to balance our budget?" Nothing. Nothing. Exactly. So, if you aren't at flatline, right, then we don't need to. We're just gonna it's a flat line, right?

Or it could be a negative number and we're going to say, "Hey, we need you to cut 3% and bring that to the meeting." Don't don't go to the meeting and then ask, "They need four. Where are we?" Right? Can they spend more, less, or flat? And the only thing Do you guys have you guys hung on to all your form ones from 2026? Yeah, I framed mine. I'm sure I do. in the house. Do you have yours? Your form one somewhere? Yes. Somewhere. All right. I laminated them. Laminated like found them. I have copies of all because on the form ones there's four categories. Professional services, supplies. What else is under Jerry? Other services and charges.

Other services and charges. And what's the fourth? Capital. Capital.

Capital. Okay. My assumption, all right, is that first of all, based on what I do for a living, people hate talking about expenses, annual expenses. They are budgeting. Oh, people just hate it. So, my assumption is is if I was, you know, if I was in I was elected official for a department, right? Then basically, I don't really want to do this. So, what do we do? We take last year's form one and we do copy paste. maybe go in and adjust it up and down a little bit, right? Because I don't really want to do it because it's not, let's face it, it's not fun. There's nothing fun about going over all your expenses. Now, what I think we're missing is that and I'm gonna throw out because I'm going to do this is I'm going to go through all the form ones because there's 26 departments and I want to go through those four categories and I'm going to look for line items in there and say in the question is and the easiest example I can give you is in the commissioner's budget and I don't know what fund it's under but it's insuranceances and it's 600,00 000

for 2026. A round number. Okay. So, when I look and it's the same thing today with, you know, the the CBC thing, right? So, you come in and you go, "Okay, 600 grand." Well, how did you arrive at that? Where's the supporting documentation that shows to me how you arrived at $600,000? That's what our three days is for. Well, no, no, no, no, wait. You're No, I'm Well, but hang on a minute. Wait until then. Jump on that. What? But see, our glad you're getting that message. Our respon that is that is our that is our interaction with the public are all of

to me the council's respon because the council is responsible for the whole budget, not just one, the whole thing. Okay. We ought to provide a form for the departments, specific line items to complete the form to show you how you arrived at that number. Another example over the last several years, uh, fuel costs, you know, um, we my understanding is is we buy all of our fuel from Pereira Egg down in Courtland, your area

and we've been doing it for years. And so when you put in the fuel cost, you got diesel and gasoline. How many gallons of gasoline did we purchase for 23, 24, and 25? How many gallons did we buy of diesel? So, I I would like to see the total amount of gallons historical because now what we do, especially now, well, hopefully this Middle East thing will be over, but um is then we just got to forecast what fuel costs are going to be for diesel and gasoline for 27. So, Jim, what you're talking about, we've already talked about this for hopefully without a when they submit. I think we need an intake form

for form ones that includes if you are including new expenses have you provided supporting documentation yes or no if no go back to step one right he's not talking about just new expenses you're talking about existing for example if they've had an increase in a vendor increase show us from the vendor that there's been an increase because we're not going to take just your work so for any changes for any changes or or or Scott, if you go through if you went back and took the today and tomorrow, right, and you just just walk through every form one and you look at those line items, right? And any line item that it jumps out at you, you go, "How did you arrive at that?"

So, I just said something else. We used to do those and I don't care how we do it. bring in with when my people send me stuff I actually bring that in with my like LA they send me what they're going to what it's going to cost me next year supporting documentation supporting documentation send that with my so right so I mean Jerry you may or may not have seen those done like what in terms of an intake form we're trying to give some guidance to dire to directors department heads you know what we're going we're doing here we just need due diligence and

yeah I mean most of the It's letting them know like doing exactly what you know Julie just mentioned. Um I don't know how much it's been on I guess because it could be it could be done but I'm just not aware of it. I see it more those discussions during the actual meeting. Obviously you guys would like to you know know some of this stuff before well they could just at least be know they did bring it submit it with their form ones. Don't bring it July 28th. Submit it June 1. That way we have our explanation. Yeah. And then in that meantime, we work on it. Yeah. And we can be far more productive with that three-day dog and podium.

Absolutely. We don't want to be asking questions there that should have been 60 days. Right. Right. Because sometimes Well, if we can't then we can't send them out. So if they say, "Hey, there's no supporting documentation." Then how did you reach your estimate? Show your show your work. What is it? last year was this. We've included 5%, you know, how did you get there? I find a lot of vendors though, tell you ahead of time. Yeah. You know, we're projecting y that there's going to be an increase of percentage. A lot of them and at least if they bring that letter stating that maybe they don't have the definitive, you know, but and of the 26 I mean it's like all the offices in this building pretty straightforward, pretty simple. Yeah.

The biggest cost for this building's labor cost. Okay. Yeah. By far. Yeah, by far. Right. Um, you know, and then but outside of that, like circuit court, right, community corrections, we don't have to worry about that because that's funded outside. Yeah. And you know, the what is it? It's the the what do they call it? Animal animal control. That's the no-brainer. That's not a big deal. Corner corner's office. Uh, I mean, we put a lot of money in the corner's office the last three years. Well, any of those could have a capital expense as well. Vehicles, building improvements. So there is some of that. Some of that right but actually the big ones what would you all say would be the departments that the the big budgets the big

jail highway jail highway's office well they yeah they're buildings and equipment for both of those entities professional services. What are we spending a year on? Professional services. Yeah. Sheriff, highway, commissioner's office, right? Planning and planning and zoning. They're kind of that's kind of fixed. That's very stable. Pretty stable. They got stable issues right now. So, but that can health department health department's one.

Yeah. And on the health department, because I noticed on here now obviously they're not going to show up. uh on the health department. You guys all got the email from uh and Jerry, I'm glad you're here. Uh because I don't have this memorized fine there. The Susan Beavers, the question was this is you have we have our property tax money that comes in and what Susan Beaver said is that property tax money revenue that comes in is divided by the 1159 out of the health department. They get a portion of that the general fund. Okay. And there were two other funds that I don't remember what they were excise tax. There were four funds. They get excise tax and partial property tax,

right? But my question is this is that let's say the health department uh they just go crazy. Okay. And their expenses go just keep bumping up, bump it up, bump it up, bump it up. And and then Jerry, you correct me if I'm wrong. If we allow the health department, let's say the health department gets out of control and their expenses get out of control, they take a bigger piece and that comes actually out of the general fund because it reduces the property tax the general fund gets. Correct. Yeah. You would then have to allocate, you know, more property tax and we have less money for the general fund. Yes. Correct.

But they also they're it's a balancing act for them as well, you know, because all of their their fees and those kinds of things come in. So when they bring in more in their fees, then that's less property taxes, too. It's a balancing act. Their fees and the the departments when the departments generate these fees, that's the miscellaneous revenue section that goes into the general fund, is it not? Well, they they keep their own do they keep their own in their own? Yes, they do. So, when they bring it in, okay, let's just they bring in x amount over here, right? What they bring in here actually can reduce the the the tax rate.

Where's the speeding ticket money go for the sheriff's department? Well, they don't get much speeding ticket money. Most of that goes to the state. I can answer that. Most all of that goes to the state. Yeah. Like I think they told me at that class I think they get $2. But here's the thing for you. You got a shortage in equities. You don't have time to have them sitting out there generating revenue. They're going to runs. Well, and they're only going to get in $2 per. So, let's get back to some bigger higher level stuff here. Yeah, we got 25 days until the former ones are supposed to be in our hands. 25 days. No, July one. Oh, July one. Sorry. Sorry. Sorry. Thank you. Oh my god. So, 50 some days.

Paperwork has already been sent to the offices. So, they already know that when to have them in back to me. Okay. So, let's add to that. We have this meeting and three more meetings before that. So, we got three more meetings. add to that, they need to know that they need to submit and Darren I it seems like Gary sent this a year ago or two years ago kind of a two department heads email leading up to the budget process expectations right of the counc when did that go out like a month ago oh that's the one that went out like does it have the that was the one where we decided the dates for the hearings and dates for the hearings does it have the provide the supporting documents mentation on it.

No, that's what I once we once we got past this we need to send I send out to tell them that they need to have their vendors supporting us. We need to have a supplemental of our budget pro budget guidance.

So, we'll call it a supplemental whatever you want to call it, but we've got to include the things that we are talking about and we need to give them the heads up so they know and have time to get it to us, right? And so, we're 50 days out or whatever. Um and I don't know Julie or you want to send that but so supporting documentation for all variances and expenses any new expenses um Jim pre-existing like your insurance example how do we capture that so we want to see so if it's a new expense that's one thing if it's a variance from an existing expense that's another supporting documentation trigger but you're talking about a a large contract

well let me ask you a question if you had the right to check out of your checking account for $600,000. You've got to write the check. You're paying for it. What would you want to see? Multiple bids. I want to see it over every policy. I want to see the policy date, the character, the purpose, the annual premium. Okay? And I want it broken down by insurance company, what it's for, right? And the annual premium. And then you add up the annual premium and that's what we're paying for, right? We pay Bliss Mcnite. We play Brighton Williams. Well, but see those two agencies. Then there's insurance companies underneath that. Yeah.

And and we're actually paying policy premiums, you know. And what jumps out at me is how in the world did you arrive at $600 $600,000 even to Stephen? Because the other thing of it too that that I've learned in the last, you know, 40 months is is when they because the commissioners did it uh fourth quarter of last year is that the council allocated two line items to for two specific it was like 25 grand. There were two specific some sort of nonforprofits or something in there and they decided that well we're not going to pay it mental health. I don't know what it was.

I can tell you what. Well, there was two non forprofits. The total was about 25 grand. So they took it upon even though we had allocated the money. They had the money in the line items to cover those two expenses, but they took it upon themselves and decided, well, we haven't seen the contract and we're not quite sure. So we're not going to pay that. Instead, what we're going to do is we took the 25,000 and I think they took that 25 grand and did a transfer, which there's nothing illegal about it. They have the right to do that. But they took that 25,000 and shoved it inside professional services line item, I believe, is what occurred. And I would have to look at that.

Okay. So, here's the issue is that look, if we're going to allocate and give you money in a line item to cover a specific expense, how did you arrive at that expense? and don't be doing any transfers. So, because it's the shell game, it's what it is. I gota say they wanted what you want. They wanted transparent. They wanted to know what that money was being given to these people for. I mean, they didn't have any kind of Yeah. Different example. Yeah. It's a different It's a different thing. But Jim, if we're talking about we're talking about every department head here, right?

Right. getting the information we need by July 1, right? And then we only have 30 days to review it and we're not even going to be able to see it. Jerry, if you get if we immediately forward you form ones on July 1, when can we see that report Jim was holding? That is if all of them come in on July one. Well, they have they're going to have to because if they don't, guess what? We've already told them July one. If they don't come back on July 1, we've got the numbers from last year. Okay, let's stay focused here. July one. So like July one, we're getting like an Excel sheet from Ed that hangs up or we are getting form ones and we have to enter form ones. What I do is send them all the form ones. I scan them in and I send them to them.

Well, that's probably wind up sending them to you that same way. Okay. Well, that's a point of discussion going forward because does and I don't I don't want to speak for Ed. Is he is he wanting to do that? And if he's wanting to do that, then there's no reason for Rei to do that if or whatever is going to happen. So that's something we'll have to

Last year what I did emailed me the form ones. I got a hold with Reagan and then I uploaded them in and created a vault, secure encrypted vault, broke it down by department, uploaded all the form on one so that Reagan could go online with username and password and download all those form ones in a PDF. You got them in paper or digital? It's all PDFs. I've got 2026. Why can't we move into digital and have them submit in digital? Well, that's because we don't tell the departments that they've got to submit the Excel because the DLGF on the form one is an Excel file, is it not? So, do we want it in an Excel this year?

So, why we don't get the form ones in an Excel file, I don't understand. Because we're still in the 80s and we're working on getting into Actually, it's the 2020s. We should anc We send them out through email. They can actually send them back to us the same way or in Okay. So, this is where we need to dictate what we want actual copy of some of that is stuff we're working on with some some software applications, some programs in expansion of of Lao where we can actually Julie, let me ask this because I don't have any connectivity to the county communication

in I have no connectivity to anything. Um, but I would think the IT department, do we not have an encrypted vault? Okay, for the departments under the umbrella of the auditor's office, so they could simply go in, upload that Excel file in the vault, and send you an email and say, "Hey, our form one is completed. You're going to find it. Blah, blah, blah. You know exactly where to go. You can pull it down, print it off, boom, bada bing." Well, and then copy and paste. Does that Does that help Reagan if she if she could take an Excel spreadsheet? Get that, couldn't I? Let's see what Jerry thinks. Um, or what she gonna do with that. It depends what all information is on there because I'm sure they'll do like some kind answer that question.

Formula. Okay, hold on. Let's let Jerry finish here. What does he typically Oh, Jerry, I mean, Reagan's the one that's going to ultimately translate whatever we give her into your report system. Yeah, correct. Um, I wonder if We could would it help at all? At least would on the amount of time that we take if we would send an Excel document to you guys, lock down certain sections, they fill it out. Yes. And then it's linked up the way we need it. So then we're not taking form ones that are hard copies and Right. Human error.

That's what I'm trying to avoid is if we send them the form ones, then they're going to have all the labor expense of putting that in. We've done that when we have to do that anyway. Did it work? There's a duplication. My understanding. Yeah. So, so what you're describing just so we're all on the same page and Julie if if and you have these forms. No, you'd have full access 100% access. There's no I mean, that's where we need to make sure you're okay. I mean, could you set up a vault and have person emails? I mean, I don't I get enough problems with some of these people not understanding how they're supposed to do this.

This is a simple spreadsheet. And furthermore, I'm assuming I'm assuming that the Julie Reeds, the auditor's office and Rey Financial is going to be working like this this year. It's all your you have complete control over this. Fed has offered Excel training. And I don't know if that's if you can if you can click on a cell and enter a number, you can do this. But I mean, it's it's that simple. Excel training is a good thing when you can get to it because like me, I haven't even been able to get into any of his classes. I can't I mean I got too much stuff. I mean, Julie, let me ask you, can can people enter a number into a cell in each department? I mean, yes. I would hope so. And if we send them a spreadsheet, they can enter a number into a cell. That's it.

There's no nothing beyond just entering a number. That's it. I mean it's still the digital efficiencies will affect their option of a cola. Yeah. I mean it's it's I have one last question on this. Well, wait before we move. Let me let me don't over let's finish it. Okay. It's the department's budget. It is their form one. And if they are having issues or have questions, then pick up the phone and call Darren Bird, the president of the council, or Julie Reeves. I do.

Okay. I I didn't as an elected council member, I don't work for all I work for the taxpayers. Okay. That's who I'm supposed to work for. Yes, you are. Correct. Okay. Back to J. I don't I'm not here. So if we have a he calls it a protected vault was about to explain that. I mean and and so so we have a protected vault. We need to get forms that are protected to the department heads and they need to send it back so both Julie and

Rei can view and edit. That's pretty simple. So what yeah what I'm hearing you guys talk about the two the two things that I think that I could help contribute on this is uh you know I I could certainly also help train any department head you know I'm assuming that the spreadsheet you're going to send me is going to be pretty simple uh so I mean I feel like any questions that they have about that I'm going to be able to feel and I'm going to be more available than probably Julie. Uh so as far as that goes you know I I think probably help with that. As far as setting up the storage area, a secure place, yeah, that's a fairly trivial thing that that

So, Julie and Eric, let me ask you. I mean, the form ones are, you know, it it may make more sense to house those at the county, but the question is does can Reagan I mean, she can get in and just harvest those similar as if you house them. I do think or he I'm sorry. I do think we want to house that info at the county. Right. First of all, let's back up. Let's back up. Make sure we're really I want to just summarize here and paraphrase and make sure we're all on the same page. Jerry, you can set up an encrypted secure place for each department to upload these Excel files. Correct. Eric can. Yeah. Yeah. And then we can also give Riy access to correct. And Riy can have access to it.

Rei your system is all Excel database.

Lao is all Excel database. Okay. So REI has a Excel file that's set up that you guys can protect, allow the departments to go in and punch in all the numbers, right? Okay. And so you take that file, we upload that file into the vaults so that the department heads can download the file on their desktop, open it up, key all the information in, save it with a new name. Probably ought to tell them how we want the name saved. Okay. So, BC Sheriff Department and then a date. Okay. And then they upload that and then they email you and say, "Hey, we're ours is done." Bing, it's done. So, you know that you can go up and grab it. You guys then can grab it because if it's your file, you can grab it, bring it in, and then you can export, import that file right into your system, which cuts the labor cost, does it not?

Yes. Speeds up delivery to us, too. and it speeds up delivery and it cuts a lot of labor costs because if we do it the oldfashioned the 1986 way, right? Which is the way I've been doing it, which is insane. Then we got a stack of papers we got to go through and try. Well, I'm still going to print them all. I'll print them off in my office. Yeah. Then it does take 30 days off. It's like, what are we doing? But we have the Excel files. It speeds it up. Cuts an enormous amount of labor cost out of it, which saves the county money because your billable hours. I don't know what they are, but anyway, let's put that into action. Can Regan provide a form to Julie and Eric? See the forms? Yeah, if you can provide a It'll be very very basic and work with them. And Darren, you're fine with them working together.

Yeah. And do that quickly so that they can department heads can get to work. This is and then we're going to have to train and tell who's going to who's going to call the department heads and there's no training. Yeah, I mean working on the computer. I can fill it in. We can't work on the computer then. I'm surprised. Yeah, I'm surprised we're working in the offices quite frankly. Hey, Julie. No, it's a enter a number. Are you going to notify the departments and let them know this is the new process? Punch the numbers. I think we're Are you going to take ownership of notifying the departments of letting them know that they're going to be this new system that we're doing? You know, two things. It's so they can't come back and go because we've already sent out the form. So,

well, but we'll have to I'll have to You're gonna do it in an Excel file. We're going to put it on the cloud and the server. You're going to go to the server. You're going to pull it down. Blah blah blah blah blah. And you're going to Can you send Can you send us the draft of that before it goes out so make sure we're all on the same page of knowing what of what the process is. And then the part about supporting documentation being the same, you know. Oh, yeah. And then depending on the complication of it, we could actually instead of sending out spreadsheet, everybody said fill in your line and then we got to deal with them filling in the wrong lines. We could actually send out their own spreadsheet and then link that

to their amazing. And so, okay, so that was one thing. That's good. And then getting back to the salary, Jim. Huh? Getting back to the salaries and fully burdened costs that we want to start working on. My suggestion is that our next work session, it's agenda item number one. We have a salary ordinance by our next work session. We put it on the agenda number one. I'm putting I'm putting the maybe the only thing I'm putting the 26 salary ordinance amendment on our next meeting. And then and the meeting after that it goes number one on our work session.

Speeding things up is only going to create errors. Yeah. Yeah. There's no speed to it. It's it's moving at the pace it is. I'm not jumping to 27 until we get 26 in order. Well, and that's that's at our next meeting, right? Well, we had a chance to approve it last month and the month before and we chose not to. Okay. Not we Yeah. Yeah. Well, we as a body the uh did not approve the salary. So, there's no speed to it. Once it's available, it's available, right? And then we use it when it isn't available until we get 26 done. So, when is 26 going to be done? Okay. So, it's going on the agenda for the 18th of this month. the 26th

the 26th salary ordinance amendment that we voted down on right now will be ready by the first of next week. So I will ship it out to you guys so you can actually look at what's going on, how it's how the percentages vary out and then from there we should be able to to go forward with that on the 18th. There were two specific requests when we had the vote on the salary ordinance amendment. Um Judy wanted to make sure that that WIS was okay with the changes that we made to it and Jim wanted to see a breakdown of everybody's delta on the and I went back to 21 through 26

for the breakdown. Good. So let's assume on the 18th after after hopefully if we get things rolling what she um can't wait to get said I told her it was approved yesterday and should be sent out today the automatic check and I asked her to let us let me know when she received it and we can get something scheduled immediately and she gave me a thumbs up. Okay, so let's just assume that by some some miracle on the 18th the salary ordinance has passed by miracle. Okay,

the next work session meeting let's put this personnel on budget personnel discussion on the agenda number one and talk about it. Let's get to work. But but the numbers the numbers that we need for 27 are based on 26. I just said I just said assume I just said assume that by some miracle on the 18th that happens. Yeah. Okay. Let's assume a miracle happens. Ladies and gentlemen, I don't think that's that big of a stretch. I'm pretty sure it should happen. And then the next meeting, this is not rocket science. Let's start working on the budget. Yeah. Yeah. As long as we have 26. Even if we don't even if we don't.

We can't. If we don't have 26 in order, kids, quit. Stop. Yeah, we can't. Stop. We can't. We will got listen to you. Quit five minutes. Yeah, we got 26 salary ordinance 27 basically same gobbledegoo. Yeah, we just got to figure out. Yeah, there's we got and here's the issue. All right. We can sit here and spend 30 minutes talking about nothing if we don't have 26 taken care of. My point.

Okay. Because the thing that's I'll dart off one way, you dart off another way. You dart off one way. You don't say anything. You don't say anything. And he doesn't say anything. That's because at my age, 30 minutes is kind of a prime thing I'd like to hang on to. Okay. Finally got him to talk today. So, I want to let you know that the the sheriff said to me the other night, and I he's probably listening, which is fine. You know, what did we think of his proposal at the last meeting of the $5,000? And I said, "We can't make any promises because we don't know where we're at for 26, right? We don't know what we can afford. We don't know what we can afford in. We don't know what we can afford." Jerry, Jerry, can you find us an extra million five?

Which, like I, you know, which is a fair statement. I mean, we just don't we don't know. It's not hearing him. It's just that we don't know. We know. Yeah. Right. So, at our next work session, let's work on labor costs. And this may take us three hours in June. We may have spent three hours in July. Absolutely. We may need to spend I don't know how many hours it's going to take us to the biggest part of our budget. And I'm going to say right now going forward the the 12:00 end date for our work sessions for the budget is off the table. That's not a hard that's not a hard out. I'll schedule mine for all. Yeah. Oh, just schedule it for the time you think we need.

Well, but Okay. Okay. Now, hang on a minute. So, because I'll if that's what you're if we're going to do that, then I'll do that. I'm just saying going How about this? How about this? How about this? We got We have June because it's the third first Thursday of every month. So, we got What's the first Thursday in July? That's not July 4th, is it? I can. That may be the day we'll have to be really long on What's What does it matter? It's July 4th, man. And my new wife, her birthday is July 2nd. July 4th. She's on a Saturday. The first Thursday in July is second, which is Judy's birthday. Did you say focus, Jim? Focus. Called her his wife. Did you get married? Basically, yes.

Okay. All right. Congratulations. He's not going to commit. Yeah. Yeah. Close. Let's just say that's the relationship. Okay. Until death do we July 4th is on a Saturday. I know. Okay. So, Thursday, Thursday, July the 2nd is going to be our special session meeting. And so, what Darren just proposed is June and July 9 to5. Not necessarily June. July. We won't really have I mean, okay. I'm just what I'm saying is you can block it out because I'm going to put it on my calendar and I'll put 9 to5 and if we get out of here at 10:30, fine. So, we'll be okay. Be prepared. Be prepared. Be prepared

that we may run. If we if we did that, that's eight hours. That's 16 hours. And I would hope and pray we can get the labor cost solved for 27 in 16 hours. The hard part is we may not have info and we don't want Julie's gonna have it all. That's what I'm saying. June, we may not July we have the four months. First of all, Kev's doing a freaking payroll every two weeks. Yeah, we know what it is. We know where Why can't Kim like print off what the actual We can roll it. We can do this. Can't she print stuff off the payroll? Because it's just every two weeks we do pray roll, right? Multiply it times 52 and there's our number 26 2 I'm sorry 26 26 I think right Julie is there 24 or 26 pays 26

26 include the 13th paycheck. So there's your 26 pays by department by position right I move we adjourn. Yeah. About the second. Yep. We don't have everything else on the