May 27, 2008 3 min read

The Fayette County commissioners need to find out who is responsible for a $750,000 budget recording error that left everyone with the impression the county had amassed a $1.7 million budget surplus from 2006. It’s no small matter – nor is it a laughing one – especially considering the track record of budget-related problems at the county level dating back years. There have been consultants and computer system upgrades and a new accounting method phased in to the county controller’s office, where problems appeared to have been ironed out. In recent years everyone was apparently happy that accurate numbers were being kept and were promptly available for commissioner review.

Why, then, did a $750,000 error suddenly surface? It came to light Thursday, two days after the commissioners had put on their meeting agenda votes to appropriate the $1.7 million surplus after discussion that spanned weeks. You’d think by now, with all of the problems affiliated with Fayette County’s budget over the years, that finally the commissioners – and the public – could have complete confidence in the numbers they’re being given.

Apparently, that’s still not the case. According to Commissioner Angela M. Zimmerlink, who initiated the proposal to specify uses for the $1.7 million surplus, and report prepared by the independent auditor hired by the county showed a general fund balance of $1.7 million.

Zimmerlink further says that she was told Thursday morning, before the commissioners’ meeting, that when the 2008 budget was prepared, $750,000 was incorrectly listed as revenue. Essentially, that’s money that must be subtracted from the 2006 surplus in order to balance the 2008 budget.

So the question that goes begging is, “Who incorrectly listed a nonexistent $750,000 in revenue in the 2008 county budget?” That’s a pretty big number to have been something inadvertent, and if it was a purposeful deception the responsible party should be singled out. How else can the county ensure that such shoddy bookkeeping won’t occur again?

The last thing the commissioners – and county taxpayers – need is another fiscal surprise, one where we’re told that because a quarter-million dollars that was budgeted doesn’t exist, a tax increase must occur. That’s likely what would have happened this time, had the county not racked up a $1.7 million surplus from which to draw that money down.

In the private sector, such an accounting error would likely result in some punitive measure against the responsible party or parties. However, since this is the public sector where such standards are too often relaxed, it’s unlikely anything drastic will occur.

Still, the commissioners need to get to the bottom of this lax accounting. A $750,000 error in the books is nothing to sneeze at, unless you’re willing to be culpable in running an inefficient and untrustworthy financial operation.

We deserve an answer as to how this happened.