Patio Pondering: Transparency Is Proven in the Records
After raising questions two weeks ago about why taxpayers of the former Northeast Allen Fire Territory have not yet seen the detailed financial accounts that were promised, I learned that the Indiana State Board of Accounts issued a subpoena requesting extensive documentation related to those records.
That development provides important context. Requests of this scope are not routine and typically indicate unresolved questions involving recordkeeping, classification, or compliance with required reporting standards. Until that process is complete, delays in releasing records may be understandable. Even so, taxpayers are still entitled to ask whether publicly available records align with basic accounting and transparency expectations.
As I review the transactions available online, two issues stand out.
First, the classification of labor-related payments.
Public records show nearly $66,000 in payments described as compensation for labor performed to reconcile or “fix” Fire Territory accounts. Under standard governmental accounting practice, labor compensation is required to be reported on Employment Compensation Reports. However, the Employment Compensation Reports filed for both 2024 and 2025 list only $15,000 in compensation and do not reflect the additional payments described elsewhere in the public records.
When questioned publicly, an explanation has been offered for how the payments were initially recorded. However, regardless of how the error occurred, the reporting inconsistency remains unresolved in the required Employment Compensation Reports.
This raises straightforward accounting questions:
If these payments were compensation for labor, why do they not appear on the required compensation reports?
If they were not compensation, under what classification were they paid?
Where is that classification documented for public review?
Second, continued expenditures after dissolution.
The Northeast Allen Fire Territory was officially dissolved in 2023. Yet public records show expenditures recorded and paid in 2024 and 2025 against accounts tied to that dissolved entity. Dissolution ordinarily signals the end of spending authority, except for clearly defined and documented close-out activities.
To date, no clear public explanation or supporting documentation has been provided explaining why post-dissolution expenditures were authorized or how those expenditures align with statutory requirements. Public commentary has focused on criticisms of prior accounting practices, but those statements do not resolve the reporting and authorization questions reflected in the records themselves.
These are not allegations. They are accounting and governance questions rooted in publicly available records.
Transparency is not demonstrated through assurances, summaries, or slogans. It is demonstrated when classifications are consistent, reporting requirements are met, and documentation is available for independent review.
Taxpayers do not need speculation or interpretation. They need records that align with established accounting standards — and a clear explanation when they do not.
Until those questions are answered, claims of transparency and honesty remain untested by the very documents that should support them.