Essay # 8

Don’t Blame the Zebras

There are two agencies in Indiana which provide institutional control over how taxes for local government are calculated, raised, collected, spent, invested and accounted for.  The organizations are called the Department of Local Government Finance (the DLGF; formerly the Tax Board of Commissioners) and The State Board of Accounts.

Our DLGF is principally responsible for finance (hence their name).  These folks see to it that local governments are not taxing and spending their way into bankruptcy.  They’re watch guards of the wallets of the taxpayers.  Elected officials come and go and with them their administrations, therefore it’s up to the DLGF to maintain order, equity, continuity, and balance in terms of financing local government.  Tax rates, rate ceilings, revenue projections, budget certifications, levy authorization, bonding and borrowing all fall under the purvey of our DLGF.

Our State Board of Accounts is responsible for making certain all the i’s are dotted and t’s are crossed in terms of accounting for the activity of local government.  They make certain that the budget process is orderly, minutes are kept, contracts are recorded, bank records jibe, a sufficient paper trail exists, check & balance is maintained, and that local government is not just “winging it” but is accountable for its actions (hence, their name).

In a way, our DLGF is the referee/umpire and our State Board of Accounts is the scorekeeper.  Both are authorized and governed by our State legislature.

We depend upon our DLGF and Board of Accounts which largely work behind the scenes of local government.  It’s when things come off the rails that their significance and responsibility becomes evident; occasions like now.

Our local elected officials and some State officials are beginning to swing their bats in the direction of our DLGF for tardy tax bills, soaring bills, and unexpected results arising from recent legislation.  Aim then swings to our State Board of Accounts given they are being challenged to keep score of a game that has become chaotic and confusing.

As our referee, the DLGF certainly plays a roll in the game of taxation as does our State Board of Accounts.  But as with any game, they don’t make the rules; they just enforce them and keep track of what occurred.  Their rulings are only as good as the information they’re provided by local government.  They do as our legislators instruct them.

I have worked with representatives of both agencies over the years and have found them helpful, understanding and reasonable.  My sense it that often times they are as frustrated as us and our elected officials with a system which can be conflicted, chaotic and confusing.

They’re an easy target in the blame game.  It’s gotta be somebody’s fault, so why not blame the “zebras” for the confusion on the field?   They, afterall, do not have to answer to the public in an election and in most cases are nameless and faceless.

 I return to an earlier theme.  Together we got ourselves into this mess and together we will get ourselves out.  Screaming and accusing is a waste of time and precious resources.  Put another way, “the boat’s going down, now is not the time to be arguing over the color of the life boat and the seating arrangements – quiet down and GET IN”).

Our DLGF and State Board of Accounts need the resources necessary to do the job asked of them.  Their job description must also be clear.  I am not convinced that’s the case right now.  As we redefine local government consequently we must redefine the role of those responsible for calling the game and keeping score.  I think our DLGF and State Board of Accounts would appreciate that exercise.