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County finance director: ARPA shortfall appears to be bookkeeping timing, not missing money

Baker County Board of County Commissioners · November 19, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

Brooklyn Neville, Baker County finance director, told commissioners the county charged state‑appropriated project costs to ARPA rather than posting reimbursements to grant funds, leaving an apparent ~$1 million discrepancy that staff say can be corrected by reclassifying expenses and journal entries.

Brooklyn Neville, Baker County’s finance director, told the Board of County Commissioners she has found that several capital projects were charged to the county’s ARPA fund before state appropriations were applied, producing an apparent shortfall in ARPA.

Neville said the Sanderson Fire Station and the NAB Sports Complex were the main drivers of the discrepancy. “So in total, there’s a $150,000 left in that fund,” she said, and later summarized: “So in total between the 2, ARPA should have about 1000000 dollars more in…

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