30 million added in 2024, then removed in 2025
Over the past several weeks, I reviewed six years of LaPorte County’s Annual Financial Reports (AFR).
This wasn’t about politics. It was about understanding how our county manages taxpayer money.
What I found raises a simple question that deserves a clear answer.
Between the end of 2023 and the start of 2024, county financial reports show a shift of roughly $30 million in one major account category.
Then, between 2024 and 2025, that same amount appears to reverse.
That is a significant swing—and it is not clearly explained in the reports.
This does not automatically mean money is missing.
There are legitimate reasons this can happen:
But when changes of this size occur, there should be:
Right now, that explanation is not obvious.
This wasn’t the only issue.
Across multiple years:
Even when the money is accounted for, the reporting makes it difficult to follow from one year to the next.
That’s a transparency problem.
The County Council controls the budget.
But Commissioners control spending decisions and day-to-day operations.
Good leadership requires understanding the full financial picture—not just approving what’s put in front of you.
If the numbers don’t clearly line up, someone should be asking why.
Provide a clear, public explanation for the $30 million shift.
If it’s a routine accounting adjustment, show it.
If it’s a fund transfer, document it clearly.
Taxpayers should not have to reverse-engineer financial reports to understand where their money is going.
This isn’t about pointing fingers.
It’s about transparency, accountability, and professional leadership.
If we can’t clearly explain the numbers, we can’t responsibly manage them.
