Fiscal Court approves transfers, pays bills, authorizes ABC fund signers and hires private CPA for 2025 audit; sets county tax rates

Garrard County Fiscal Court on July 28 approved several interfund transfers, authorized signers on a separate Alcohol Beverage Control (ABC) Fund bank account, accepted bills for payment, approved hiring a private CPA for the fiscal year 2025 audit after the Auditor of Public Accounts declined to perform the audit, and set the 2025 tax rates for county property and vehicles. Specific transfers included $20,000 from the General Fund to the CSEPP Fund and various smaller transfers between General Fund and Solid Waste Fund accounts as listed in the court packet. The auditor recommended opening a separate bank account for the ABC Fund and the court authorized Judge/Executive Chris Elleman and Jennifer Seagraves as signers on that account by motion from Magistrate Glendan Barker, seconded by Magistrate Bobby Preston; the motion passed with all magistrates voting in favor. The Auditor of Public Accounts declined to perform the 2025 fiscal court audit and the court authorized Roy W. Hunter, CPA, PLLC to conduct the audit; the motion was made by Magistrate Wayne Day and seconded by Magistrate Chris Butner and carried with all magistrates voting in favor. The court approved bills listed for multiple funds, and approved the compensating real-property rate of 7.50% for 2025 and retained the 10.20% rate for watercraft and motor vehicles. Motions to approve transfers, bills, and tax rates were each seconded and recorded as “all in favor.”