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County finance director: ARPA shortfall appears to be bookkeeping timing, not missing money
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 it.” She framed the problem as a bookkeeping and timing issue rather than a case of missing funds.
Commissioners pressed Neville on how the invoices were submitted and booked. Staff explained that some project invoices were paid out of ARPA (which the county had on hand), then reimbursement requests were later submitted to the state. Accounting entries were not updated after the state payments arrived, leaving those reimbursements still reflected in ARPA expense accounts.
Neville said she is working with CKH, a CPA consulting firm, on a path to correct the records legally. She described a likely solution as journal entries that reclassify past expenses (moving eligible expenditures from ARPA back into the appropriate grant funds) rather than moving cash, and emphasized the need for documentation to withstand an audit. She also noted the county recently hired a grant manager and said improved internal controls and clearer PO/invoice routing should reduce these errors in future.
Commissioners expressed frustration about repeated grant‑management problems and delayed reimbursements in prior years; several asked staff to ensure auditors and future reviewers would find transparent, defensible entries. The board did not take formal action during the briefing; staff said they will return with recommended corrective journal entries and supporting documentation for auditors and, if necessary, with legal review.
The meeting record shows staff intend to correct the accounting entries so ARPA’s balance reflects the grant reimbursements and available funds for planned projects.
