Commission accepts unmodified audit, approves budget amendment to cover comp‑plan costs
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Summary
The Danville–Boyle County Planning and Zoning Commission accepted an unmodified audit and approved a budget amendment that increases expected revenues after late contributions and raises expenditures for the comprehensive plan and temporarily higher wages.
The Danville–Boyle County Planning and Zoning Commission voted to accept an audit that found the commission’s financial statements "materially correct," then approved a budget amendment to reflect higher-than-expected revenues and additional comprehensive‑plan costs.
At the meeting, auditor Chad Robinson of Kerbal, Roads and Butler delivered the audit opinion, telling the commission: "Your financial statements are materially correct. It's an unmodified opinion." Robinson highlighted two recurring internal‑control issues: a lack of segregation of duties common to small offices, and an instance where expenditures exceeded the adopted budget (a reportable variance of $10,357). He recommended continued oversight by the budget committee and timely budget amendments when overruns are anticipated.
Following the audit presentation, commissioners discussed the proposed FY26 budget amendment. The budget committee and staff said the commission’s beginning balance is closer to $104,000—about $17,000 more than previously budgeted—because of late contributions and higher fee collections. The committee noted projected commission revenue rose roughly $37,000 from the original forecast, primarily reflecting a late carryover contribution from Danville and Boyle County. At the same time, the amendment accounts for approximately $52,006.63 in Bluegrass regional plan and consultant fees and higher temporary‑director and printing costs tied to the comprehensive plan.
Staff said the amendment anticipates an ending bank balance near $40,080, down from an earlier expectation of about $50,000, the difference driven by higher comp‑plan expenses and increased wages. Commissioners asked about the persistent segregation‑of‑duties comment and options short of adding staff; Robinson reiterated that small offices commonly face this constraint and urged vigilant review and oversight by the commission and budget committee.
After questions about timing for next year’s budget cycle and reimbursement for continuing education, the commission moved, seconded and approved the budget amendment by voice vote. The commission also voted to accept the audit report.
