The Madison County auditor’s office is waiting to receive properties’ gross assessed values from the assessor’s office before the process can move on, said Patty Mauck, first deputy auditor, in July.

------------

Chain of events leads to insufficient funds

1. Lapel Police Department spends more money than allowed in 2008 budget for fuel and overtime costs.

2. Department can’t transfer money to low line items because its 2008 budget is not yet approved and additional appropriations can’t be made.

3. The 2008 budget can’t be approved by the Indiana Department of Local Government Finance until Madison County and the state have their work done in assessing properties and figuring county tax rates, a process already almost six months behind schedule.