Last updated: Dec 19, 2025
This post at Brown County Matters

2026 Elections. Candidates can begin filing for candidacy in the 2026 Primary Election on Wednesday, Jan. 7, 2026, through Friday, Feb. 6, 2026, until noon. Includes the Auditor position, four (4) council seats, and one (1) commissioner seat.
Summary
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- Councilman Kemp directed the council’s financial advisor (Reedy Financial Services) to develop and submit the County’s Budget – Unprecedented in the county. Coordinating changes and submitting the budget to the State is the Auditor’s responsibility. (The current costs for these services, including staff support for the auditor, have now exceeded $112,000.)
- Prior to the vote to approve the budget, Kemp provided a budget report to each council member but did not inform them of the changes and the fact that these were not communicated or discussed with the Department and Offices, including the Commissioner’s office and the Auditor.
- The council approved the budget, acknowledging that they did not know its contents. (Ref: Oct 20 Council Meeting)
- Kemp resigned from all his assigned council appointments and remains on the council.
Background Information – Context
Background: New Council Financial Advisor and Committee. In January 2025, a new financial advisor (Reedy Financial Services) was hired, and a Finance Committee was established.
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- The need, scope, role, and responsibilities of this committee are being re-evaluated for 2026. The Auditor contracts with its own financial advisor.
To my knowledge, and until recently, starting in 2024 with the Financial Services Group (FSG), the council did not have a financial advisor. They relied on the experience of the longer-serving council members (Critser and Redding) and information provided by the Auditor. The commissioners contracted with Baker-Tilly to develop a Financial Plan to guide development of the Commissioners’ Budget.
The council’s contract with their own attorney starting in 2024 was also a new development.
The commissioners used a financial consultant (Baker-Tilly) to provide a financial plan, with the intent to guide development of the Commissioner’s budget. The plan was rarely referenced by the commissioners or council and sat on the shelf. The report was discontinued.
2026 Budget Priorities – Commissioners. Document, review, and confirm the changes to the commissioner’s 2025 budget. In the council meetings starting in 2026, identify the changes that need to be made to the Commissioner’s budget.
Budget Process.
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- In past years, the budget process was pretty simple and transparent, which helped to prevent a misuse or abuse of power by one or more council members. Steps included:
- Council provided budget guidance to offices and departments that then submitted budgets via Form-1s.
- Budget hearings are scheduled. The auditor’s consultant provides budget guidance, including amounts that may exceed state approval limits.
- The offices and department present their budget and address any questions. Changes that are needed can be discussed and implemented with the submitter’s knowledge.
- Any final changes submitted by the auditor are reviewed and approved by the State (DLGF). The new budget is published in January.
- Adjustments to the submitted budget during the year are advertised in the local paper and reviewed/approved at council meetings.
- This year, no presentations by the offices and departments. Council liaisons assigned to the offices and departments were not prepared to answer any questions. There was consensus that the “liaison” process was ineffective and insistence, including the Finance Committee’s impracticality.
- Suggestion for 2026. Document and publish the plan for the 2027 budget process.
2025 Budget Timeline – Generated using ChatGPT.
Presentation Baker Tilly Budget Process – plus Roles and Responsibilities
Finance Committee. A finance committee was established in January 2025 to guide the services provided by Reedy Financial Group. This group consisted of Council Members: Kemp (President), Huett, Byrd, and Commissioner Tim Clark. There were only two meetings over the past year. The intent was to provide county officials with the status of the financial plan to share with the public. The council never agreed on the format for a monthly report, and no regular updates (goals vs actuals) were provided at council or commissioner meetings.
Councilman Kemp’s insistence that the locationof the meetings be held at Reedy Financian in Seymore, IN) and the decision to keep them closed to the public were controversial. The lack of transparency and accountability led to significant issues referenced below:
Current Events
Dec 4, 2025. Council Working Session. (YouTube). Council members reinforced they were not aware of the budget changes made by the council’s financial advisor at the direction of Councilman Kemp. Kemp stated that this information was provided in “reports” provided to the council.
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- Council calls for clearer budgeting process while moving toward new employee pay system, By Courtney Hughett, Brown County Democrat.
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A few council members noted that the commissioners were not aware of some of the budget reductions the council made earlier this fall, including cuts to health savings account (HSA) contributions and other operational lines. The commissioners learned about those reductions only after the budget was finalized in the state system. Council members agreed that the process needs to change to prevent this from happening.
Council President Gary Huett said the county needs to be more intentional about involving department heads in discussions before cuts are made. It was noted that the council should not be fixing budget mistakes after the fact.
- Dec 9, 2025. Commissioners approve contracts, discuss courthouse repairs and budget concerns By Courtney Hughett. Dec 9, 2025 Brown County Democrat. Reporting on the Dec 3 commissioner meeting.
- Budget process concerns were brought up late in the meeting, with Commissioner Clark summarizing what he called a “dynamic” and confusing process this year. He said commissioners spent weeks “unpacking years of incremental tampering” in the budget and said the county appeared to be operating under two sets of budget books – the numbers the commissioners submitted and the numbers later updated by the council’s financial advisor at the direction of one council member. “This caused problems for the auditor that contributed to the county being over budgeted by $360,000,” he said. He added that the state resolved the issue by cutting the budget, but the commissioners still do not know where the cuts were made. He said they are working with the auditor to improve the budget process in the future.
Dec 3, 2025 Commissioner Meeting. Statement regarding the 2026 budget process
Nov 25, 2025. Fixing the damage. Special Meeting with the county’s Financial Advisors – Reedy Financial Group in Seymore, IN. County officials in attendance: Council: Gary Huett, Darren Byrd, Patrick Niedlander; Auditor Julia Reeves; Commissioners Office: Tim Clark, Therese Cobian
Commissioners Budget.
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- This year, the council assigned “liaisons” to the departments instead of allowing the offices and department to present their budgets. Kemp served as the liaison to the commissioner’s office but never met with them to address any questions or suggested changes. The auditor, in consultation with the respective office, typically submits any changes to the State (DLGF).
- However, changes were made to the submitted budgets by the county council’s financial advisor at the direction of Councilman Kemp. A few of these changes were discussed during the meeting, and many, if not most, will be reversed starting in January.
- Note: The Commissioner’s Office spent weeks questioning and analyzing past budgets and making needed changes in order to improve the efficiency and effectiveness of operations. The changes also have additional negative impacts that will take time to address. Unnecessary re-work.
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- Salaray Ordinance. The salary ordinance is prepared by the Auditor. This year, it was prepared by Councilman Kemp with the support of Reedy and the Council attorney.
- Over Budget – Two sets of books? Councilman Kemp’s recommendation to the County Council to contract with Reedy Financial Group was approved by the Council in January of 2025. The estimated initial budget was around $30K. Expenses as of 11/27/2025 to include staff support for the auditor, are approximately $112,000. The original intent for the service was for Financial Planning. They were then asked to provide staff augmentation in the auditor’s office, and Councilman Kemp also directed them to support budget changes and updates. In essence, the county was being guided by two sets of budget books. This created a conflict with the Auditor, the Council, and the “Finance Committee” over the submitted budget and subsequent changes.
- Resignation. Effective Nov 19, 2025, Councilman Kemp has resigned from his council committee assignments that include: Finance Committee, Personnel Advisory Committee, WIS Factor Evaluation System Committee, and Salary Ordinance Committee.
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- The county has been guided by two sets of budget books. The AUDITOR is responsible for submitting the budget and any changes to the Department of Local Government Finance (DLGF). Reedy Financial Services was allowed to enter changes into the system without the Auditor’s review and approval.
- Nov 17, 2025 Council Meeting.
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29:57 Commissioner Administraitve Assistant questions changes to the budget – Kemp shuts down the discussiuon and redirect the conversation.
Nov 11, 2025. Tensions rise as council confronts budget shortfalls and spending oversight, By Courtney Hughett. Article references the Nov 6 council meeting.
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- “Kemp answered. He added that he did not appreciate what he said the auditor had done to the council at the last meeting, referencing the recently discovered $360,000 budget shortfall caused by errors on the state’s Gateway system. Reeves stood up and leaned across the table toward Kemp, saying, “I’m going to tell you one thing right now, you are not the auditor, and you need to stop acting like it.” Kemp then stood and told Reeves to sit down. Reeves told him to back down, and Kemp said he would not. Council member Joel Kirby stood up between them, and Council President Gary Huett told both to stop.”
Oct 28, 2025. County council adopts 2026 budget despite $360,000 shortfall By Courtney Hughett . The Council Meeting was on Oct 20, 2025, video and transcript available at Brown County, Indiana Government Meetings.
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“Council member Jim Kemp voiced his own frustration. He said he felt “backed into a corner” and didn’t like learning about these issues so late in the process. “I don’t have time for this,” he said. “If you want to get with Reedy and sort it out, go ahead, but I have a full schedule.” He said it was unfair for the council to be put in a position to approve or fix a budget just days before the state’s Nov. 1 deadline.”
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“Clements explained that the errors came from Reedy Financial, which had entered figures incorrectly in the state’s Gateway system. “We had to fix that,” she said. The council was left with two choices, which were to pass the budget now and let the state trim it or formally recess and come back within the next week to make corrections before adoption.”
- The council opted to pass the budget, and per the Auditor, the state did trim the budget.
Timeline in the Meeting: Transcript from the Video – County Council Meeting Oct 20, 2025
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- 14:27 Vote to Approve Budget – Required by Nov 1
- $360K over levy. State will reduce the budget (cash operating balance) in order to balance.
- “Pass now, deal with it later” (Kemp)
- 30:51 – Why is Reedy (consultant) allowed to enter data in Gateway? – The process of changing/uploading the budget
- 34:54 – Julia, We do not know what is in it. Rudd, – Anyone review the changes – do we know what has been changed? So there is a multitude or changes …? Has anyone reviewed it?
- Discussion Paused.
- 3:04:52 Discussion – re-convened Julia Reeves …. Budget was balanced, then Reedy made changes – no permission, no minutes, Julia fixed …. Still 360k over levy
- 3:07:45 – Jackie – Clements – Mismatch of what was previously approved on Oct 1.
- 3:12:52 Rudd – states he will be voting No. Before deadline, budget should be double-checked. Reedy will not be involved (per Reeves … this was stupid ….).
- the deadline, the 3:19:05 Motion to Pass – 6 Yes, 1 No.
Oct 21, 2025 County Council Meeting. Clark seeks more accountability for Music Center; Kemp warns against government control By Courtney Hughett
Oct 14, 2025. County Council debates public notice, advances 2026 budget
By Courtney Hughett -October 14, 2025
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- “The Brown County Council held a four-hour meeting on Friday, Oct. 3,” originally labeled as a work session; however, the council took action on several items.”
- “The meeting opened with confusion over how, and how broadly, the work session had been advertised to the public. Council member Scott Rudd pointed out that the public calendar showed the meeting for the wrong day, and there were no postings on the door, on the council’s website, or in the newspaper. No members of the public were present for what was labeled a “public hearing”.
Note: The state’s timeline for budget submission is very clear. The council should never be surprised by what the county must do and when to meet state guidance.
Oct 14, 2025 Credit Rating and Sept 16, 2025 Audit Reports. – Credit rating lowered two levels as a result of the findings from the Sept 16, 2025 Audit Reports.
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- “The two-notch downgrade reflects our view of heightened vulnerability in management following continuous and numerous internal control findings.”
March 4, 2025. Dave Stafford: For public servants, intent matters.
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“Here’s what attorney Susan Bevers told her client, the county council, in this public meeting: “Take this as just my observation, OK. As council personnel, I think that there’s a lot about county finances that you don’t understand, but that’s the education that’s going to come out in some of these finance committee meetings” with a financial consultant the council hired. ”You don’t know what your max levy is. You don’t know what funds are in your max levy. You don’t know where you can spend dollars and where you can’t spend dollars …”
- “The attorney went on, but you get the idea. When you don’t know all that, it’s no wonder those meetings last for three-plus grueling hours.”
Sep 24, 2025. Per Councilman Huett, he, Kemp, and Bryd met with Reedy Financial in Seymore to go through the budget line by line to verify its accuracy. No strategy or planning was going on.”
- Sep 9, 2025. Council clash over visitor tax, seniors and spending, By Courtney Hughett.
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Kemp said the county has too many employees. He said the county has 180 employees costing $8.2 million, with $1.1 million in defined benefits and $2.7 million in accrued medical, with the county paying 97 percent of health insurance costs. Using himself as an example, Kemp said as a council member he pays $340 a year for insurance, receives $1,000 a year in health savings account contributions and gets free prescriptions. “That’s a hell of a deal. I make money off the group medical,” he said. Before joining county insurance, he was paying $18,000 a year with a $4,000 deductible. “It’s too much, we can’t afford it,” Kemp said of labor costs. He added, “It’s the reason I put so much time and energy into being a county council member,” noting he earns $26,000 a year on the council.”
- Changes to health insurance benefits – part-timers. The commissioners can approve (without a public meeting) health insurance for part-time employees and elected officials, including the commissioners, council, surveyor, and coroner. This benefit for part-time employees has been eliminated, and the benefit for the part-time elected official will be eliminated starting in 2027. A new ordinance is being drafted that will require a public meeting to restore the benefit.
- The county pays from 93-97% percent of health insurance premiums for employees. The yearly county share for single coverage is $12,602; for Employee plus One is $24,845 and Family is $36,488 for an average of $25,000 per employee.
Jan 14, 2025. Feuding council faces money crunch, By Staff Reports, Brown County Democrat
The Brown County Council patched up end-of-2024 county government shortfalls Thursday, but there was no shortfall of personal grudges on public display.
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- Special Meeting was on Thursday, Jan 9, 2025, from 9 to noon.
- Regular Meeting was on Jan 24, 2024, from 5:30-7:00. Gary Huett was unanimously re-elected as President of the Council.
Toward the end of an acrimonious three-hour meeting, council member Joel Kirby, who had spoken little during the meeting, bluntly summarized his view when he was asked to speak:“Most of our meetings are pissing matches,” Kirby said.
“This is the most egotistical bunch of people I ever tried to work with in my life.”
And while the council took some steps toward getting on the same page about reconciling the county’s troubled financial picture, council members also revealed deep divisions and trouble communicating.
The council approved additional appropriations totaling $628,719 for shortfalls in the 2024 budget and forecast the potential of drastic cuts in 2025 and beyond without an improved financial outlook. Some council members suggested those cuts could include county employees and/or benefits.
Kemp also challenged Council President Gary Huett’s leadership.
“He’s been the council president, and as the council president, should focus specifically only on county council’s fiscal responsibilities, that’s it,” Kemp said.
“What does that look like?” Heutt asked.
Kemp replied, “… What it doesn’t look like is for you to go off and work with the (Brown County) Community Foundation to get the grant, OK, and then for you to go on and put together a steering committee, for you then to begin to move forward on the comprehensive plan, to me, while I commend you, if that’s what you want to do, great, maybe you should be on the (redevelopment commission) and not on the council. …
“My experience is … your focus is not on county council fiscal policy issues, your priority is on doing these other things,” Kemp said to Huett.
Huett said he’s worked with county commissioners and others so they could be on the same page, which he said is beneficial and also has led to new sources of revenue, such as money the county receives from housing prisoners from other counties in the Brown County Jail.
“He brought it together,” Councilman Patrick Nielander said of that deal, in defense of Huett.
“Why are we crucifying Gary here?” Councilwoman Judy Swift-Powdrill asked. “What is this about?”
But Kemp also again offered his services to lead the council, disclosed a details about a personnel issue involving a former department head, and drew some unsolicited critiques from fellow council members.
“Jim, if you were elected president, what would it look like? Would you be president or dictator?” Kirby asked.
“It’s going back to the conversation about consensus,” Nielander said. “… At this seven-member board, you don’t have consensus because you don’t have four votes. … You’re pissed off … you don’t want to hear anybody but you. … ”
“Do you understand the financial situation that we’re in?” Kemp asked Nielander.
“It’s pretty simple, Jim, yes,” Neilander replied.
“OK, explain it to me,” Kemp said.
“No, I don’t have to explain crap to you, Jim. I understand it. It’s not that I’m an imbecile, I don’t have to do anything to your satisfaction. And that’s the problem we have here. You expect us to do to your satisfaction. And government doesn’t work like that,” Nielander said.