Commission authorizes $36,000 transfer to fund sheriff’s financial review with Baker Tilly
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Summary
The commission approved a $36,000 transfer from contingency funds (with a fallback to building maintenance funds if needed) to allow the sheriff to contract with Baker Tilly for a 2025 financial review of the sheriff’s office and correction center; commissioners discussed levy trends and fund restrictions during the request.
Bourbon County commissioners voted to transfer $36,000 to Sheriff Martin so he can contract with Baker Tilly for a financial review and advisory services in 2025. The motion specified funds should come from the commission’s contingency account, and if that money is not available the transfer should come from the building maintenance fund.
Sheriff Martin appeared before the commission to seek assistance; a consultant (identified in the record as Hart) reviewed the sheriff’s budget-to-actual statements and warned the sheriff’s operational revenues may not keep pace with expenses given levy reductions in recent years. The consultant said some revenues may not have been recorded in the county system and emphasized statutory limits on law-enforcement funds, noting certain funds are restricted to particular uses.
Commissioners said they could reallocate available internal funds as a short-term measure to pay for Baker Tilly’s services and that the initial funding is intended to provide a "kick start" for an external review that the sheriff and department heads would be part of. A motion to transfer $36,000 to Sheriff Martin for Baker Tilly was made, seconded, and approved by voice vote.
Next steps: County staff were instructed to transfer funds by the end of the next business day and the sheriff’s contract with Baker Tilly will cover December–December services; commissioners expect the sheriff to use the review to identify cost-saving measures and operational adjustments.