Fiscal Accountability · District 2 · Bartholomew County

Where Does Your Tax Money Actually Go?

Bartholomew County’s 2026 adopted budget is $68,674,954. Every dollar comes from taxpayers like you. Here’s a plain-English look at who gets what — and the hard questions ahead.

$68.7MTotal 2026 Budget

$39.4MGeneral Fund

$29.3MOther Funds

Understanding the Budget

Two Buckets of Money

Not all county spending comes from property and income taxes. Restricted funds, highway levies, grants, and special-purpose revenue fund roads, courts, health programs, and capital projects. The General Fund — where local property and income tax dollars land — is where the County Council has the most direct discretion.

General Fund — $39,384,554 (57%)

Other Funds — $29,290,400 (43%)

General Fund — local property & income taxes (LIT) Other Funds — highway levies, grants, fees, CEDIT & restricted funds

The County Council votes on the entire $68,674,954 budget — but many line items across both buckets are mandated by state statute, leaving far less room for cuts than the total numbers suggest.

2026 Adopted Budget — Official Figures

Where the Money Goes

All figures come directly from the 2026 Bartholomew County Adopted Budget (2nd reading, $68,674,954 total). Percentages reflect each category’s share of the total adopted budget across all funds.

“`

🚔 Sheriff’s Office, Jail & Corrections $16,036,947

23.3% of total budget

The county’s largest single spending area, combining the Sheriff’s General Fund ($7,161,402 — 47 merit deputies, patrol, equipment, $385K vehicles), the Jail General Fund ($1,892,696 — outsourced food service $650K, group insurance), the Courthouse Security Center ($449,113), and the Jail Correctional/LIT Fund ($6,533,736 — corrections officer salaries, outsourced medical care $1,036,335, utilities, and maintenance). Pension contributions to the Sheriff’s merit retirement fund increased $209,686 (26.9%) due to a state-mandated contribution increase.

🏛️ Commissioners & Countywide Costs $11,438,283

16.7% of total budget

The Commissioners department is the budget vehicle for countywide obligations that benefit all departments: employee group health insurance ($3,398,166), Social Security and PERF retirement contributions (~$3.1M), liability insurance ($1,177,620), workers’ compensation ($315,000), and unemployment. Also includes the state-mandated Mental Health appropriation ($825,984), Ambulance Service contract ($868,163), Humane Society 5-year contract ($250,000), Animal Control ($107,285), Youth Services Center consulting ($225,000), and America 250 celebration ($16,000). This is not administrative overhead — the majority pays for legally required services and employee benefits supporting every county department.

🛣️ Highway, Roads & Bridges $7,776,452

11.3% of total budget

Covers all four highway-related funds: Motor Vehicle Highway ($3,180,176 — crews, equipment, fuel, insurance), MVH Restricted/Construction ($1,800,000 — road reconstruction), Local Roads & Streets ($995,000 — chip-seal and materials), and Cumulative Bridge ($1,801,276 — including Bridge 103 at $1,073,870). Road funding faces pressure from SEA 1: the county has a September 2026 deadline to decide on a wheel tax or risk reduced access to Community Crossings Matching Grant (CCMG) funding in 2027.

⚖️ Courts, Prosecution & Justice Programs $6,780,078

9.9% of total budget

Funds Circuit Court ($1,006,429), Superior Courts 1 & 2 ($672,677 and $809,176), Prosecutor’s Office ($1,197,431 — 6 deputy prosecutors), Court Services/Probation ($1,240,023 — includes $450,000 added at the 2nd reading to cover employee health insurance when grant funding fell short), ASAP/Drug Court programs ($1,143,655), and Child Support IV-D ($611,041). Public defenders total over $1M. Judges report 95% of court fund spending is state-mandated, leaving very little discretionary room.

🏛️ Elected Offices & Administration $4,010,178

5.8% of total budget

Covers all elected county offices: Clerk ($571,745), Auditor ($552,456), Treasurer ($313,232), Recorder ($242,371), Assessor ($381,867), Surveyor ($563,536), Coroner ($225,679), Voter’s Registration ($107,199), County Council ($239,677), Veterans Service Office ($185,223), Co-op Extension/Purdue ($321,797), Soil & Water ($133,662), Human Resources ($84,413), Weights & Measures ($74,771), and Drainage Board ($12,550). The County Council’s consulting services line was reduced from $1,050,000 to $100,000 in 2026. Most of these offices are constitutionally required.

💰 CEDIT Economic Development Fund $3,573,000

5.2% of total budget

Funded by the County Economic Development Income Tax, restricted to capital projects and economic infrastructure: Courthouse roof analysis ($365,000), GOB window replacement ($560,000), Heflen Park sewage upgrade ($703,000), future county building projects ($1,255,000), highway garage debt service ($480,000), and equipment ($90,000). By state statute this fund cannot be used for general operating expenses.

🗳️ Elections, Reassessment & Other Funds $3,923,725

5.7% of total budget

Election Fund ($516,480 — up as a general election year, includes $210,300 for new voting panels), Reassessment ($828,616 — includes $460,000 for Beacon software and Pictometry renewal), Debt Service ($1,808,000), Alcohol/Drug Program ($140,376), and Adult Probation ($460,532). The election fund fluctuates significantly between election and non-election years.

📡 Statewide 911 & Emergency Services $3,219,561

4.7% of total budget

The 911/Statewide fund ($2,970,194) covers dispatcher salaries (up 14.9% due to staffing growth), shift differentials, communications infrastructure, and equipment. Emergency Management/OEP ($221,367) covers the county’s emergency preparedness director, mass notification systems, and stream gauge monitoring. The 911 center serves 81,000+ residents across 409 square miles.

🏥 Health Department & Public Health $3,252,348

4.7% of total budget

The Health Department fund ($2,551,124) covers public nursing, environmental health, vital records, and disease prevention. The Health First Indiana fund ($429,866) and carryover ($238,129) represent the sharply reduced state grant allocation for 2026–2027.

⚠️ Health First Indiana Funding: A Coming Crisis. Bartholomew County received $928,011 in 2024 and ~$1.78 million in 2025. The state legislature cut the program from $150M/year to just $40M total for 2026 and 2027 combined — a roughly 73% annual reduction. Programs built for chronic disease prevention, maternal health, and emergency preparedness are now at risk. Public health experts note it takes 4–9 years for prevention investments to show results — cuts now mean losing ground that will cost far more to regain.

💻 IT & Technology $2,559,915

3.7% of total budget

Supports all departments and elected offices. Includes staff salaries ($755,980, up 12% to retain experienced employees), software subscriptions and maintenance ($681,500), hardware maintenance ($124,835), and equipment/infrastructure ($668,500 — largest increase, reflecting Youth Services Center technology costs). The county is in an ongoing multi-year infrastructure modernization cycle.

🔧 Building Maintenance & Code Enforcement $2,251,040

3.3% of total budget

Building Maintenance ($1,557,610) covers facilities staff, utilities ($400,000), and repairs across all county-owned buildings. Code Enforcement ($693,430) handles zoning inspections, property standards compliance, and contractor fees for cleanup of non-compliant properties. Both operate with lean staffing and flat budgets.

🏢 Youth Service Center & Juvenile Detention $1,904,057

2.8% of total budget

Operates the county’s juvenile detention and youth services facility. Includes Youth Care Workers ($615,007), two full-time teachers ($126,726 — BCSC MOU for 180 instruction days), a Director ($71,397), nurse ($54,358), counselor ($58,327), intake officers ($234,860), and food service ($81,869). The county explored outsourcing medical and food services but determined neither was fiscally responsible. A new YSC facility is in planning.

🌳 Parks, Extension & Community Services $688,425

1.0% of total budget

Maintains county parks, ball fields, and recreational facilities with a small staff and part-time seasonal employees. The 2026 budget reduced a $290,000 playground project (moved to the CEDIT fund for the Heflen sewage upgrade). Parks represents the smallest share of the total budget while serving thousands of residents annually.

Source: 2026 Bartholomew County Adopted Budget (2nd Reading, adopted October 2025). All figures are official adopted amounts from the Cumulative Budget document provided by the Bartholomew County Auditor’s Office. Total adopted budget: $68,674,954 (General Fund: $39,384,554; Other Funds: $29,290,400). Additional context from Bartholomew County Council meeting minutes (2023–2025); The Republic budget coverage; Indiana Public Radio / WFYI Health First Indiana reporting (May 2025); IU Fairbanks School of Public Health Health First Indiana Evaluation Report. Official budget documents available at in.gov/dlgf and through the Bartholomew County Auditor’s Office.

“`

Fiscal Pressures Ahead

Why 2027 Could Be a Reckoning Year

The 2026 budget was deliberately held flat because county leaders knew what was coming. Senate Enrolled Act 1 has fundamentally changed the rules of local government finance — and the choices made in 2026 will shape what’s possible in 2027 and beyond.

⚡

SEA 1 Uncertainty

Indiana’s sweeping local government finance reform changes how assessed values, levies, and local income taxes work. Bartholomew County hired Reedy Financial Group to model the impacts — but key decisions in 2026 will determine 2027 funding levels.

High Risk

🛞

Wheel Tax Deadline

The county has until September 2026 to decide whether to enact a wheel tax. Opting out could significantly reduce eligibility for Community Crossings road grants — putting road maintenance at risk without a replacement revenue source.

Decision Required

🏥

Health First Indiana Cliff

Bartholomew County received $928K in 2024 and ~$1.78M in 2025. The state slashed the program to $40M total for 2026–2027 across all 92 counties — a 73% annual cut. Programs built to address chronic disease, maternal health, and emergency preparedness will have to be scaled back.

High Impact

🔒

Jail & Medical Contracts

Outsourced jail medical care costs nearly $1M/year and food service $650K/year. While outsourcing saved money initially, these contracts need ongoing scrutiny to ensure taxpayers are getting competitive pricing and quality service.

Monitor

👮

Staffing Pressures

The Sheriff’s Office has worked to address corrections and patrol vacancies. Raising base pay has helped — but recruitment, retention, and pension contribution increases will continue to add budget pressure.

Ongoing

💰

Reserve Fund Health

The Rainy Day Fund stood at ~$7.5M after the Greater Northern Project transfer. The General Fund cash balance is healthy (~$27M), but the county will need reserves to bridge any revenue gaps created by SEA 1 in 2027–2028.

Currently Stable

The Central Question

If cuts have to come — where should they fall?

With revenues under pressure from SEA 1 and grant funding unpredictable, the conversation about county spending is no longer hypothetical. These are the real trade-offs facing your county council.

🚔

Public Safety First

The sheriff’s office and courts make up more than a third of the total budget. Any meaningful savings must examine these departments — but cuts to public safety carry real consequences for 47 deputies protecting 409 square miles.

Hardest Cut

🏛️

Government Overhead

Should county administration — elected office staffs and discretionary reserves — be the first place to look? Lean overhead signals fiscal discipline before asking service departments to sacrifice.

Efficiency First

🤝

Service Consolidation

Could shared services between city and county departments reduce duplication? Columbus and Bartholomew County operate many parallel functions. Collaboration could protect service levels while reducing costs.

Long-Term Play

📊

Zero-Based Reviews

Rather than blanket percentage cuts, should every department justify its budget from scratch every few years? Incremental budgeting rewards inertia; zero-based budgeting forces real prioritization.

Process Reform

📋

Contract Accountability

Outsourced jail services alone cost $1.7M/year. Are vendors re-bid competitively? Are performance standards enforced? Poorly managed contracts drain budgets without triggering the scrutiny of a new appropriation.

Oversight

🌱

New Revenue Options

The wheel tax, local option income tax adjustments under SEA 1, and grant diversification are all on the table — but new revenue requires honest conversation with taxpayers, not assumed approval.

Revenue Side

My Commitment

Leah’s Approach to the Budget

From Leah Beyer · Council President, District 2

Transparency isn’t a talking point — it’s a prerequisite for good governance. Bartholomew County residents deserve to know exactly where their money goes, why it goes there, and what alternatives exist before their council votes on a budget.

I believe every department should be able to justify every line item. That’s why I’ve worked alongside our Auditor to scrutinize spending during budget hearings, pushed for competitive bidding on county contracts, and asked the hard questions about salary structures, outsourcing decisions, and reserve fund strategy.

With SEA 1 reshaping local government finances statewide, 2026 and 2027 are not the years for complacency. The council must model the impacts, make the wheel tax decision with full information, and protect our reserves — while being honest with taxpayers about what choices lie ahead.

I’m not here to make easy promises. I’m here to make sure your money is being spent wisely — and that you’re part of that conversation.

— Leah Beyer, Bartholomew County Council President, District 2

Be Part of the Conversation

County budgets are too important to leave to insiders. Your voice belongs in this process — at council meetings, in public comment, and at the ballot box on May 5.

Donate on Venmo Understand Your Tax Bill