FILE: Jenny Hoffman, Barren County treasurer, appears at a meeting of the Barren Fiscal Court.
(BRENNAN CRAIN/WCLU NEWS)
BY BRENNAN D. CRAIN, WCLU News
GLASGOW — One finding on a federal awards document was noted in an audit released this week of the Barren County Fiscal Court. Other than that finding, the audit was clean.
The finding from the Kentucky Auditor of Public Accounts said the Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. The document is a financial statement schedule prepared to show how federal assistance is spent. The exception noted that certain Coronavirus Relief Funding was reported in the wrong fiscal year.
“A portion of that should have been reported on the previous fiscal year,” said Barren County Treasurer Jenny Hoffman.
An audit of the fiscal year 2020 was released Tuesday this week by the state auditor. The office issues the report generally just before the next year’s audit is released. In this case, the older audit was released one day ahead of the 2021 audit released Aug. 24.
Barren County Judge/Executive Micheal Hale said the four findings on the 2020 audit were reported when Denise Riddle was the county treasurer.
The county incorrectly reported $410,269 of federal expenditures related to the county’s Coronavirus Relief Fund. The funds were reported in fiscal year 2021 rather than 2020, which is when they were spent and required to be reported.
“According to the county personnel, the county originally thought that the second reimbursement related to the federal grant were related to fiscal year ending June 30, 2021, payroll and payroll related costs,” according to a narrative included in the audit.
Certain changes were made to the original restrictions placed on CARES Act funding granted to the county. Hoffman said payroll expenses related to deputy jailers were previously not allowed to be claimed but were adjusted for. Those were the claims that should have been reported on fiscal year 2020. The mistake caused an inconsistency on the SEFA report.
Magistrates met in a special-called fiscal court meeting Friday and were presented the audit. No formal vote was taken, however.
A certification of compliance with the Local Government Economic Assistance Program was attached to the complete audit. The form stated the BCFC certified that assistance from the LGEA was expended for the purpose intended. State law requires the certification be included when LGEA funds are administered.
“What meeting did we vote to certify that?” said Magistrate Carl Dickerson. “Can anybody tell me?”
Hale said the Barren Fiscal Court has never certified through a vote assistance from the Local Government Economic Assistance program. Instead, the information used by auditors to determine the SEFA report was inaccurate was included on monthly LGEA financial reports. Those were previously accepted by member of the Court through monthly votes when the reports were issued.
Auditors did note the issue was unresolved, but Hoffman clarified it has been corrected since the audit’s release.
“One of the most important questions is: is there any money missing? And the answer is no,” Hale said. “That’s the most important thing.”
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