Commissioners flag discrepancies in special bridge and ambulance sales-tax accounts, ask staff to reconcile

Commissioners raised accounting questions about the special bridge fund and the ambulance sales-tax fund during the Aug. 12 budget workshop and instructed staff to reconcile balances and clarify transfers before the next budget draft.

A commissioner said the ambulance sales-tax carryover figures did not match bank activity: “I just questioned that 5.4. I I don't see where. I guess if we have 3 this year, I guess by the end of next year, we would have 5.4.” The speaker asked staff to check bank notes and confirm whether a deposit had been omitted from the ledger and to consult Gabby about an early payment that appeared to affect balances.

On the special bridge fund, commissioners noted a $2,000,000 transfer from the pilot fund and questioned why expenses were not showing as budgeted expenditures. One staff explanation in the meeting was that transfers had been recorded but contractual expenses were not yet posted, producing apparent unencumbered cash. Commissioners directed staff to zero out or correct the account presentation so the financials match bank records.

Why it matters: commissioners said correct fund balances and proper identification of transfers are necessary before finalizing budget authority and project spending. The workshop referenced KDOT reimbursements and the timing of payments as part of the reconciliation.

Next steps: staff (Gabby and finance staff) were asked to investigate the July balances, confirm outstanding KDOT reimbursements, identify any missed deposits or early payments, and correct the accounting so the next budget draft accurately reflects available and encumbered funds.

Ending: Commissioners emphasized that the accounts should be reconciled ahead of the hearing so project sponsors and commissioners have accurate figures.