HomeMy WebLinkAbout2016-R-11 Veto - Veto Override Failed No MotionCERTIFICATE OF OVERRIDE OF MAYOR'S VETO
OF RESOLUTION 2016-R-11
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The undersigned , as the duly appointed President of the Common Council of the
City of Jeffersonville, Indiana, hereby certifies that on JUNE 20, 2016 the Common
Council of the City of Jeffersonville, Indiana, at its first regular or special meeting
following either (i) the express veto of the above -referenced Resolution by the Mayor of
Jeffersonville within (10) days after its presentation to him by the City Clerk, or (ii) the
failure of the Mayor of Jeffersonville to either approve or veto the above -referenced
Resolution within ten (10) days after its presentation to him by the City Clerk, PASSED
and ADOPTED the above -referenced Resolution over the veto of the Mayor of
Jeffersonville by a two-thirds (2/3) vote of its entire membership. The provisions of the
above -referenced Resolution shall be fully effective from and after such action of the
Common Council in accordance with the provisions of Indiana law.
Attest:
VICKI CONLIN, City Clerk
Matt Owen, President of the
Jeffersonville Common Council
BEFORE THE COMMON COUNCIL
FOR THE CITY OF JEFFERSONVILLE
STATE OF INDIANA
IN THE MATTER OF THE
VETO OF RESOLUTION
NO. 2016-R-11
(A RESOLUTION APPROVING AN INTERLOCAL COOPERATIVE AGREEMENT)
VETO AND STATEMENT OF REASONS
Comes now the Mayor for the City of Jeffersonville, Mike Moore, having
reviewed Resolution No. 2016-R-11, "A Resolution Approving an Interlocal Cooperative
Agreement," hereby vetoes said resolution and in support of the veto states the following
reasons:
1. This Agreement requires the expenditure of funds that should be utilized
to improve infrastructure within the City of Jeffersonville.
2. Specifically, the tax dollars allocated to fund this Agreement consist of
$400,000 that should be applied to the cost of widening Holmans Lane from Veterans
Parkway to Allison Lane.
3. The widening of Holmans Lane will drastically alleviate traffic congestion
within the City of Jeffersonville while improving public safety along the thoroughfare.
SO VETOED ON THIS l day of JUNE,
Vicki Conlin
Clerk
01
Mike M . s re
Mayor
APPROVAL OR VETO BY MAYOR
The undersigned, as of this \l-\,4 day of , 2016, and as the
duly elected Mayor of the City of Jeffersonville, Indiana, hereby takes the hereinbelow described
action regarding the above Resolution as authorized by the provisions of Ind. Code § 36-4-6-16
and as evidenced by my signature affixed below (check below as appropriate):
I hereby APPROVE this Resolution, which approval was entered within ten (10)
days after its presentation by the City Clerk to me.
I hereby VETO this Resolution, which veto was entered within ten (10) days after
its presentation by the City Clerk to me. The reason(s) for this veto are as follows (attach
additional sheets for explanation as necessary):
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Note: In the event that no action is taken by the Mayor to either approve or veto this Resolution
within ten (10) days after its presentation by the City Clerk, then this Resolution shall be
deemed as vetoed pursuant to operation of law. The City Clerk shall promptly report any
such veto to the Common Council of the City of Jeffersonville, Indiana, by not later than
its next regular or special meeting following expiration of such period express approval
or veto of this Resolution by the Mayor.
Attested by:
Vicki Conlin, City Clerk
3
MICHA L G. MOORE Mayor,
City of Je ersonville, Indiana
STATE OF INDIANA
BEFORE THE COMMON COUNCIL OF THE CITY OF JEFFERSONVILLE
Resolution No. 2016-R- 1 t
A RESOLUTION APPROVING AN INTERLOCAL COOPERATION AGREEMENT
WHEREAS, this Common Council of the City of Jeffersonville, Indiana (hereinafter
referred to as the "City Council"), is the legislative body of the City of Jeffersonville, County of
Clark, State of Indiana (the "City"); and,
WHEREAS, this City Council heard from representatives of the South Central Regional
Airport Authority (the "Authority"), and the Board of Commissioners of Clark County, Indiana
(the "County"), at their regular meetings on May 16, 2016, and June 6, 2016, regarding the
necessity of securing adequate funding to provide the local match share for grants by the Federal
Aviation Administration to fund the completion of a runway extension project at the Clark
Regional Airport (the "Project"); and,
WHEREAS, the Authority and the County presented a draft interlocal cooperation
agreement for consideration by this City Council at its regular meeting on June 6, 2016, that
would enable the City to participate in providing the local grant match funds necessary to
complete the Project as permitted by the provisions of Ind. Code § 6-3.6-9-17; and,
WHEREAS, this City Council now finds that the interlocal cooperation agreements
should be approved by the adoption of this Resolution in accordance with the provisions of Ind.
Code § 36-1-7-2; and,
WHEREAS, this City Council now adopts this Resolution in order to comply with the
procedural requirements of said statute.
NOW, THEREFORE, BE IT RESOLVED BY THE COMMON COUNCIL OF
THE CITY OF JEFFERSONVILLE, INDIANA, as follows:
1. Approval of Interlocal Cooperation Agreement. Pursuant to the provisions of
Ind. Code § 36-1-7, et seq., the Interlocal Cooperation Agreement attached hereto as Exhibit
"A" is hereby approved and authorized on behalf of the City.
2. Effect of Veto and Subsequent Override. In the event that this Resolution is
vetoed by the Mayor, either expressly or through the passage of time, and such veto is
subsequently overridden by this City Council in accordance with applicable law, the president of
this City Council shall be authorized to execute the Interlocal Cooperation Agreement on behalf
of the City if the Mayor then fails or refuses to do so.
3. Recordation. In accordance with the provisions of Ind. Code § 36-1-7-6, the
Authority shall record a certified copy of the Interlocal Cooperation Agreement in the office of
the Clark County Recorder promptly following the later of the final adoption of this Resolution
and the approval of the Interlocal Cooperation Agreement by similar resolution adopted by each
party thereto. The Authority shall file a copy of the recorded Interlocal Cooperation Agreement
in the office of the City Clerk promptly after its recording.
4. Adoption of Resolution; Effective Date. This Resolution shall be in full force
and effect following its adoption, unless such date is extended by applicable Indiana law.
SO RESOLVED by this Common Council this day of jOie , 2016.
COMMON COUNCIL OF THE
CITY OF JEFFERSONVILLE, INDIANA
By:
Matt
Attested by:
VickieunQ.inp r
Vicki Conlin, City Cleik
41
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esident
.................
CERTIFICATE OF PRESENTATION TO MAYOR
The undersigned hereby certifies that on the day of J.R.
2016, the above Resolution was PRESENTED by me, as the duly elected Clerk of the City of
Jeffersonville, Indiana, to the Mayor of the City of Jeffersonville, Indiana.
Ute& b1
`ct, J ,
Vicki Conlin, City Clerk
2
CERTIFICATE OF OVERRIDE OF MAYOR'S VETO
The undersigned, as the duly appointed President of the Common Council of the City of
Jeffersonville, Indiana, hereby certifies that on the day of , 2016,
the Common Council of the City of Jeffersonville, Indiana, at its first regular or special meeting
following either (i) the express veto of the above Resolution by the Mayor of Jeffersonville
within ten (10) days after its presentation to him by the City Clerk, or (ii) the failure of the
Mayor of Jeffersonville to either approve or veto the above Resolution within ten (10) days after
its presentation to him by the City Clerk, PASSED and ADOPTED the above Resolution over
the veto of the Mayor of Jeffersonville by a two-thirds (2/3) vote of its entire membership. The
provisions of the above Resolution shall be fully effective from and after such action of the
Common Council in accordance with the provisions of Indiana law.
Attested by:
Vicki Conlin, City Clerk
COMMON COUNCIL OF THE
CITY OF JEFFERSONVILLE, INDIANA
By:
Matt Owen, President
4
EXHIBIT "A"
INTERLOCAL COOPERATION AGREEMENT BY AND AMONG THE (1) THE
SOUTH CENTRAL REGIONAL AIRPORT AUTHORITY, (2) CLARK COUNTY,
INDIANA, (3) THE CITY OF JEFFERSONVILLE, INDIANA, (4) THE TOWN OF
CLARKSVILLE, INDIANA, AND (5) THE TOWN OF SELLERSBURG, INDIANA
5
INTERLOCAL COOPERATION AGREEMENT
This Interlocal Cooperation Agreement (hereinafter referred to as this "Agreement") is
made by each of the parties hereto as of the date of their respective resolutions confirming
approval hereof, and with an effective date of June 1, 2016, by and among:
South Central Regional Airport Authority (the "Authority"), with an address of
6003 Propeller Lane, Sellersburg, IN 47172;
Board of Commissioners of Clark County, Indiana, with an address of Clark
County Government Building, Room 404, 501 E. Court Avenue, Jeffersonville,
IN 47130;
Clark County Council (collectively with the Board of Commissioners, the
"County"), with an address in care of the Clark County Auditor, Clark County
Government Building, Room 118, 501 E. Court Avenue, Jeffersonville, IN 47130;
City of Jeffersonville, Indiana ("Jeffersonville"), with an address of Jeffersonville
City Hall, 500 Quartermaster Court, Jeffersonville, IN 47130;
Town of Clarksville, Indiana ("Clarksville"), with an address of Clarksville Town
Hall, 2000 Broadway Street, Clarksville, IN 47129; and,
Town of Sellersburg, Indiana ("Sellersburg"), with an address of Sellersburg
Town Hall, with an address of 406 Utica Street, Sellersburg, IN 47172.
The County, Jeffersonville, Clarksville, and Sellersburg are each also referred to individually
hereinafter as a "Funding Entity", and collectively as the "Funding Entities".
WITNESSETH:
WHEREAS, the Authority was established by ordinance adopted by the County Council
pursuant to the provision of Ind. Code § 8-22-3-4.5 in order to own and operate the Clark
Regional Airport (the "Airport"); and,
WHEREAS, the Authority (as successor in interest to the Clark County Board of
Aviation Commissioners) is engaged in a capital improvement project to extend the length of its
primary runway from 5,500 feet to 7,000 feet that is expected to cost an aggregate of Twenty
Million Dollars ($20,000,000.00) (the "Project"); and,
WHEREAS, the Project is approximately fifty percent (50.00%) complete, and has been
funded in large measure with grants obtained from the Federal Aviation Administration (the
"FAA"), which grants presently provide for ninety percent (90.00%) funding by the FAA, two
1
and one-half percent (0.025%) funding by the State of Indiana, and seven and one-half percent
(0.075%) local funding; and,
WHEREAS, in September 2015, the Authority was awarded a grant by the FAA in the
approximate amount of Three Million Eight Hundred Thousand Dollars ($3,800,000.00) to fund
the next stage of the Project (the "$3.8M Grant"); and,
WHEREAS, at present the Authority lacks sufficient funds from which to pay the
estimated Seven Hundred Fifty Thousand Dollars ($750,000.00) in local match requirements for
either the $3.8M Grant or for the subsequent grant(s) that are expected to fund the remainder of
the Project; and,
WHEREAS, during the 2016 legislative session the Indiana General Assembly adopted
Public Law 126 by which each of the Funding Entities expect to receive a one (1) time special
distribution from the State into and through the County's local option income tax trust account
(each a "Distribution"); and,
WHEREAS, Ind. Code § 6-3.6-9-17 provides that each Funding Entity must expend at
least seventy-five percent (75.00%) of its respective Distribution for purposes that include, inter
alia, improvement of the local and arterial road and street system [Subsection (h)(1)(A)(i)J, or
"capital projects for aviation related property or facilities, including capital projects ... of an
airport authority established under IC 8-22-3" [Subsection (h)(1)(A)(vi)J; and,
WHEREAS, each Funding Entity believes that the existence, operation, and improvement
of the Airport will benefit all of the citizens of Clark County, as well as each of the governmental
units participating in this Agreement; and,
WHEREAS, each Funding Entity believes that the forfeiture of the $3.8M Grant and/or
failure to complete the Project will operate to the detriment of all of the citizens of Clark County,
as well as each of the governmental units participating in this Agreement; and,
WHEREAS, the Authority and each Funding Entity now make this Agreement pursuant
to the provisions of Ind. Code § 36-1-7, et seq., in order to provide adequate funds for the local
match for the $3.8M Grant and the remaining grant(s) that are expected to fund the completion
of the Project.
The Authority, the County, Jeffersonville, Clarksville, and Sellersburg now agree as
follows:
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1. Duration of Agreement. This Agreement shall be for a term not to exceed ten
(10) years, subject only to extension upon subsequent written agreement of each Funding Entity.
2. Purpose of Agreement. The purpose of this Agreement shall be to provide funds
for the local match to FAA grants, including, but not limited to, the $3.8M Grant, as expected to
be reasonably sufficient to complete the Project.
3. Manner of Financing the Joint Undertaking. The joint undertaking of this
Agreement will be financed by appropriations from the Distribution of each Funding Entity as
follows:
a. Promptly following the execution and recordation of this Agreement,
Clark County shall promptly take all actions necessary to appropriate the sum of Two Hundred
Twenty Thousand Dollars ($220,000.00) from its Distribution to the Authority for purposes of
funding this Agreement.
b. Promptly following the execution and recordation of this Agreement,
Jeffersonville shall promptly take all actions necessary to appropriate the sum of Four Hundred
Thousand Dollars ($400,000.00) from its Distribution to the Authority for purposes of funding
this Agreement.
c. Promptly following the execution and recordation of this Agreement,
Clarksville shall promptly take all actions necessary to appropriate the sum of One Hundred
Thousand Dollars ($100,000.00) from its Distribution to the Authority for purposes of funding
this Agreement.
d. Promptly following the execution and recordation of this Agreement,
Sellersburg County shall promptly take all actions necessary to appropriate the sum of Thirty
Thousand Dollars ($30,000.00) from its Distribution to the Authority for purposes of funding
this Agreement.
Upon receipt of all such appropriated funds, the Authority shall deposit such funds into an
interest-bearing account maintained at a financial institution with an office in Clark County,
Indiana (the "Account"). Subsequent to such deposit(s) into the Account, the funds in the
Account shall be used only for the purposes, and in strict accordance with the terms, of this
Agreement.
4. Administration of and Maintenance of the Budget for the Joint Undertaking. The
Authority and its staff shall be responsible for administering this Agreement. In so doing, the
Authority may utilize funds in the Account only for payment to the FAA of the local match share
3
of the $3.8M Grant or any subsequent grant extended by the FAA to fund the completion of the
Project. The Authority shall indemnify and repay each Funding Entity for their pro rata
contribution of any funds that are improperly expended for any purpose not permitted by this
Agreement. In administering this Agreement, the Authority shall provide each Funding Entity
with the following:
a. A copy of each monthly statement showing expenditures from, and the
balance of, the Account.
b. A copy of each grant funding request submitted by the Authority to the
FAA, including documentation pertaining to the work to be funded by the request and the
calculation of the local match share then due on account of such request.
c. A copy of the check or funds transfer acknowledgement for each
disbursement from the Account.
The copies of the documents required by this Section 4 shall be provided by electronic mail to
the designated representative of each Funding Entity within twenty (20) days following the
receipt or delivery of such documentation by the Authority.
5. Methods for Accomplishing Complete Termination of the Agreement and
Disposal of Property on Complete Termination. The Agreement shall completely terminate upon
completion of the Project. Any funds remaining in the Account following completion of the
Project (either by the passage of time or following payment of all required local match share
payments for FAA grants to enable completion of the Project), shall be returned to the Funding
Entities on a proportional basis based on their respective appropriations and contributions.
6. Miscellaneous. This Agreement shall become effective only by adoption of a
substantially identical resolution by the Authority and each Funding Entity pursuant to the
provisions of Ind. Code § 36-1-7-2. By entering into this Agreement, the parties do not intend to
create any obligations, express or implied, other than those set forth herein. This Agreement
shall not create any rights in any person or entity not a party or signatory hereto.
7. Recordation and Filing. Promptly following the approval of this Agreement by
the adoption of substantially similar resolutions by the Authority and each Funding Entity, the
Authority shall (i) record a fully executed copy of this Agreement with the Clark County
Recorder, and (ii) file a fully executed copy of this Agreement with the Indiana State Board of
Accounts, pursuant to the provisions of Ind. Code § 36-1-7-6. The Authority shall return copies
of the recorded and filed document to the designated representative of each Funding Entity.
[The remainder of this page intentionally left blank. Signature pages follow.]
4
So approved this
duly authorized officers
provisions of Resolution
2016.
Attested by:
day of , 2016, by the undersigned as
of the South Central Regional Airport Authority pursuant to the
No. finally adopted on
Kris Brutscher, Secretary
STATE OF INDIANA )
) SS:
COUNTY OF CLARK )
SOUTH CENTRAL REGIONAL
AIRPORT AUTHORITY
By:
Thomas R. Galligan, President
BEFORE ME, the undersigned, a Notary Public in and for the above-named County and
State, personally appeared Thomas R. Galligan and Kris Brutscher, as the duly authorized
president and secretary, respectively, of the South Central Regional Airport Authority, and
acknowledged the execution of the foregoing agreement on behalf of the Authority as its free and
voluntary act and deed for the purposes therein stated.
WITNESS my hand and Notarial Seal, this day of , 2016.
My Commission Expires:
Resident of County
5
Signature
Printed Name
So approved this day of , 2016, by the
undersigned as duly authorized officers of Board of Commissioners of Clark County, Indiana,
pursuant to the provisions of Resolution No. finally adopted on
2016.
BOARD OF COMMISSIONERS
OF CLARK COUNTY, INDIANA
By:
Jack Coffman, President
Attested by:
R. Monty Snelling, Clark County Auditor
STATE OF INDIANA )
) SS:
COUNTY OF CLARK )
BEFORE ME, the undersigned, a Notary Public in and for the above-named County and
State, personally appeared Jack Coffman, as the duly authorized president of the Board of Clark
County Commissioners, and R. Monty Snelling, as the duly authorized Clark County Auditor,
respectively, and acknowledged the execution of the foregoing agreement on behalf of Clark
County as its free and voluntary act and deed for the purposes therein stated.
WITNESS my hand and Notarial Seal, this day of , 2016.
My Commission Expires:
Resident of County
6
Signature
Printed Name
So approved this day of , 2016, by the
undersigned as duly authorized officers of the Clark County Council pursuant to the provisions
of Resolution No. finally adopted on , 2016.
CLARK COUNTY COUNCIL
By:
Barbara Hollis, President
Attested by:
R. Monty Snelling, Clark County Auditor
STATE OF INDIANA )
) SS:
COUNTY OF CLARK )
BEFORE ME, the undersigned, a Notary Public in and for the above-named County and
State, personally appeared Barbara Hollis, as the duly authorized president of the Clark County
Council Board, and R. Monty Snelling, as the duly authorized Clark County Auditor,
respectively, and acknowledged the execution of the foregoing agreement on behalf of Clark
County as its free and voluntary act and deed for the purposes therein stated.
WITNESS my hand and Notarial Seal, this day of , 2016.
My Commission Expires:
Resident of County
7
Signature
Printed Name
So approved this day of
undersigned as duly authorized officers of the
provisions of Resolution No.
the City of Jeffersonville, Indiana, on
, 2016, by the
City of Jeffersonville, Indiana, pursuant to the
finally adopted by the Common Council of
, 2016.
CITY OF JEFFERSONVILLE, INDIANA
By:
Michael G. Moore, Mayor
Attested by:
Vicki Conlin, City Clerk
STATE OF INDIANA )
) SS:
COUNTY OF CLARK )
BEFORE ME, the undersigned, a Notary Public in and for the above-named County and
State, personally appeared Michael G. Moore, as the duly authorized Mayor, and Vicki Conlin,
as the duly authorized Clerk, respectively, of the City of Jeffersonville, Indiana, and
acknowledged the execution of the foregoing agreement on behalf of the City as its free and
voluntary act and deed for the purposes therein stated.
WITNESS my hand and Notarial Seal, this day of , 2016.
My Commission Expires:
Resident of County
8
Signature
Printed Name
So approved this
undersigned as duly authorized
provisions of Resolution No.
Town of Clarksville, Indiana, on
day of , 2016, by the
officers of the Town of Clarksville, Indiana, pursuant to the
finally adopted by the Town Council of the
, 2016.
TOWN OF CLARKSVILLE, INDIANA
By:
Paul Fetter, Town Council President
Attested by:
Robert P. Leuthart, Clerk -Treasurer
STATE OF INDIANA )
) SS:
COUNTY OF CLARK )
BEFORE ME, the undersigned, a Notary Public in and for the above-named County and
State, personally appeared Paul Fetter and Robert P. Leuthart, as the duly authorized Town
Council President and Clerk -Treasurer, respectively, of the Town of Clarksville, Indiana, and
acknowledged the execution of the foregoing agreement on behalf of the Town as its free and
voluntary act and deed for the purposes therein stated.
WITNESS my hand and Notarial Seal, this day of , 2016.
My Commission Expires:
Resident of County
9
Signature
Printed Name
So approved this day of , 2016, by the
undersigned as duly authorized officers of the Town of Sellersburg, Indiana, pursuant to the
provisions of Resolution No. finally adopted by the Town Council of the
Town of Sellersburg, Indiana, on , 2016.
TOWN OF SELLERSBURG, INDIANA
By:
Paul J. Rhodes, Town Council President
Attested by:
Michelle D. Miller, Clerk -Treasurer
STATE OF INDIANA )
) SS:
COUNTY OF CLARK )
BEFORE ME, the undersigned, a Notary Public in and for the above-named County and
State, personally appeared Paul J. Rhodes and Michelle D. Miller, as the duly authorized Town
Council President and Clerk -Treasurer, respectively, of the Town of Clarksville, Indiana, and
acknowledged the execution of the foregoing agreement on behalf of the Town as its free and
voluntary act and deed for the purposes therein stated.
WITNESS my hand and Notarial Seal, this day of , 2016.
My Commission Expires:
Resident of County
10
Signature
Printed Name
To: Jeffersonville City Council
c/o Councilman Ed Zastawny
From: C. Gregory Fifer
Re: Financial reporting requirements for the South Central Regional Airport Authority
Date: June 1, 2016
MEMORANDUM
I have represented the Clark Regional Airport (hereinafter referred to as the "Airport") since
January 2013. Prior to July 1, 2013, the Airport was under the management control of the Clark
County Board of Aviation Commissioners, which served as the executive department of county
aviation pursuant to the provisions of Ind. Code § 8-22-2-1. The ownership and management
control of the Airport was transferred to the South Central Regional Airport Authority (the
"Authority") effective as of July 1, 2013. The Authority was established by ordinance of the
Clark County Council pursuant to the provisions of Ind. Code § 8-22-3-4.5, which statute
establishes the following obligations of the Authority:
(b) The following apply to the authority:
(1) The authority shall be named the South Central Regional
Airport Authority.
(2) The budget and tax levies of the authority must be approved
by the fiscal body of Clark County as provided in IC 6-1.1-
17-20.
(3) The authority may not issue bonds or enter into a lease
payable in whole or in part from property taxes unless the
authority obtains the approval of the fiscal body of Clark
County as provided in IC 6-1.1-17-20.5.
(c) The board must at all times maintain liability insurance
coverage for the authority that provides general liability
coverage in an amount determined sufficient by the board.
(d) The board must issue for each year an annual report that
includes at least the following:
(1) The reports submitted to the board under section 21 of this
chapter by the treasurer of the authority for the year.
(2) An audited balance sheet, an audited cash flow statement,
and an audited income statement for the year.
(3) Minutes of each meeting of the board held during the year.
(4) A report of any pending or potential litigation involving the
authority or the board, including a discussion of potential
loss resulting from the pending or potential litigation.
1
(e) The board must each year present the annual report issued
under subsection (d):
(1) at a public meeting of the county executive of Clark
County;
(2) at a public meeting of the fiscal body of Clark County; and
(3) at a public meeting of the legislative body of the town of
Sellersburg.
Through 2013, the Airport was audited by the Indiana State Board of Accounts (the "SBOA") as
a part of the Clark County government unit. I have attached the pages that reference the Airport
in the Financial Statement and Federal Single Audit Report, and the Supplemental Compliance
Report prepared by the SBOA for Clark County in 2013. It is my belief that the adverse finding
and the necessity of the corrective action plan for Airport financial reporting was a significant
factor in the Board's restructuring of Airport Management in early 2015.
The Airport retained the accounting firm of Hurst & Winters, LLC, to perform its bookkeeping
functions after establishment of the Authority. Attached is their Accountant's Compilation
Report for the Airport's 2014-15 unaudited financial statement and balance sheet. Had the
Airport retained Mr. Hurst to conduct an annual audit, he advised that the cost would be in
excess of $10,000. The Airport accordingly consulted with the SBOA and was assured that it
would provide the annual auditing function required by the statute cited above. Mr. Scott
Shireman, SBOA Supervisor, advises that the Airport audit for 2014 and 2015 has been
advanced as a priority matter, and, in fact, he is scheduled to meet with the Authority's
Secretary, Kris Brutscher, to commence that process tomorrow. The SBOA has further advised
that upon completion of the 2014-15 audit, it will conduct an annual audit thereafter as required
by the statute.
Subject only to receipt of its annual audit from the SBOA, the Airport has satisfied its annual
reporting requirements established by Section (d) of the above statute during each year since its
establishment.
Based on the foregoing, it is my opinion that the Airport and the Authority are presently in
compliance with all applicable financial reporting obligations. If you require further information
or assurance regarding this matter, please advise.
2
B45354
STATE BOARD OF ACCOUNTS
302 West Washington Street
Room E418
INDIANAPOLIS, INDIANA 46204-2769
FINANCIAL STATEMENT AND
FEDERAL SINGLE AUDIT REPORT
OF
CLARK COUNTY, INDIANA
January 1, 2013 to December 31, 2013
FILED
09/17/2015
CLARK COUNTY
NOTES TO FINANCIAL STATEMENT
(Continued)
Note 15. 2014 Judgment Bonds
On December 9, 2014, Clark County sold Judgment Funding Bonds with a par amount of
$5,695,000 and a coupon rate of 1.25 percent. The proceeds from this bond sale were used to
cover the 2014 operational budget shortfall for the departments of the Sheriff and Jail. A debt
service tax rate will provide for the repayment of the bonds. Principal and interest will be payable
on July 1, 2015, and January 1, 2016.
Note 16. Establishment of South Central Airport Authority
On July 1, 2013, the South Central Airport Authority was established as the successor -in -interest to
the Board of Aviation Commissioners. On July 24, 2013, a transfer and assumption agreement
was signed between the Board of Aviation Commissioners and the South Central Regional Airport
Authority which transferred all powers, duties, rights, responsibilities, obligations for operations and
management, assumption of all former and existing Federal Aviation Administration (FAA) grant
agreements, and all real property from the Board of Aviation Commissioners to the South Central
Airport Authority.
-21-
CLARK COUNTY
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended December 31, 2013
Pass -Through
Federal Entity (or Other) Total
Federal Grantor Agency CFDA Identifying Federal Awards
Cluster Title/Program Title/Project Title Pass -Through Entity or Direct Grant Number Number Expended
Department of Agriculture
Child Nutrition Cluster
National School Lunch Program
Indiana Department of Education
10.555 K308 $ 32,759
Total - Child Nutrition Cluster 32,759
Total - Department of Agriculture 32,759
Department of Housing and Urban Development
CDBG - State -Administered CDBG Cluster
Community Development Block Grants/State's Program and
Non -Entitlement Grants in Hawaii
Construction of Star Hill Road
Indiana Office of Community and Rural Affairs
14.228 B2013DC180001DR2.09 1,033,360
Total - CDBG - State -Administered CDBG Cluster 1,033,360
Total - Department of Housing and Urban Development 1,033,360
Department of Justice
JAG Program Cluster
Edward Byme Memorial Justice Assistance Grant Program
Crisis Intervention Grant
Sup Ct 2 Drug Treatment
ICJG Drug/Prosecutor
Indiana Criminal Justice Institute
16.738 10 -DJ -050 17,010
11 -DJ -018 25,183
2011 -DJ -BX -2622 60,244
Total - .JAG Program Cluster 102,437
Juvenile Justice and Delinquency Prevention_Allocations to States Indiana Criminal Justice Institute
Y -Cap & Diamonds
Title V_Delinquency Prevention Program Indiana Criminal Justice Institute
Family Court Project
Crime Victim Assistance Indiana Criminal Justice Institute
ICJG Victim Asst/Pros.
Violence Against Women Formula Grants Indiana Criminal Justice Institute
Victim Assistant/ARRA
Domestic Violence Gr #2
Stop Police Grant
16.540 2011-JF-FX0009 1,919
16.548 2010 -JP -FX -0043 18,530
16.575 2011-VA-GX-0039 33,620
16.588 2009 -EF -S6-0020 13,824
2012 -WF -AX -0035 14,870
03-12-6679-2 29,873
Total - Violence Against Women Formula Grants 58,567
Total - Department of Justice 215,073
Department of Transportation
Highway Planning and Construction Cluster
Highway Planning and Construction
Highway -Bethany Road
Highway -Perry Crossing Road
Star Hill Road
Highway -Salem Noble
LRS/St. John Road
Highway -Salem Noble Road-Signalization
Cum Bridge -Bridge Inspection
Flood Emergency Service
Indiana Department of Transportation
20.205 071003 39,140
0200812 2,369
0201017 284,339
0400935 124,418
0500175 206,280
0900143 141,385
0600219/0901961 41,415
8001173543ER000 7,645
Total - Highway Planning and Construction Cluster 846,991
Highway Safety Cluster
Occupant Protection Incentive Grants Town of Sellersburg 20.602 D3-11-5226 10,660
Safety Belt Performance Grants Town of Sellersburg 20.609 D3-11-5307 10,605
Total - Highway Safety Cluster 21,265
Airport Improvement Program Direct Grant
Extend Runway 18-36 PH 3 20.106 3-18-0041-022-2009 246,081
Extend Runway 18-36 PH 4 3-18-0041-023-2010 712,627
Extend Runway 18-36 PH 5 3-18-0041-024-2011 406,109
Extend Runway 18-36 PH 2 3-18-0041-018-2008 407,531
Extend Runway 18-36 Extension 3-18-0041-025-2012 56,583
Extend Runway 18-36 3-18-0041-017-2006 34,814
Total - Airport Improvement Program 1,863, 745
Total - Department of Transportation 2,732,001
The accompanying note is an integral part of the Schedule of Expenditures of Federal Awards.
-62-
CLARK COUNTY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Section I - Summary of Auditor's Results
Financial Statement:
Type of auditor's report issued:
Internal control over financial reporting:
Material weaknesses identified?
Significant deficiencies identified?
Noncompliance material to financial statement noted?
Federal Awards:
Internal control over major programs:
Material weaknesses identified?
Significant deficiencies identified?
Type of auditor's report issued on compliance for
major programs:
Adverse as to GAAP;
Qualified as to Regulatory Basis
yes
none reported
yes
yes
yes
Unmodified for all programs except
Child Support Enforcement which was
Qualified; and Port Security Grant
which was a Disclaimer
Any audit findings disclosed that are required to be reported
in accordance with section 510(a) of OMB Circular A-133? yes
Identification of Major Programs:
CFDA
Number Name of Federal Program or Cluster
CDBG - State Administered CDBG Cluster
20.106 Airport Improvement Program
93.563 Child Support Enforcement
97.056 Port Security Grant
Dollar threshold used to distinguish between Type A and Type B programs: $300,000
Auditee qualified as low-risk auditee? no
Section 11- Financial Statement Findings
FINDING 2013-001- PREPARATION OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
The County did not have a proper system of internal control in place to prevent, or detect and correct,
errors on the Schedule of Expenditures of Federal Awards (SEFA). Procedures were not in place to properly
identify and classify federal financial activity in the County's financial records for use in the preparation of the
SEFA.
-65-
CLARK COUNTY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
FINDING 2013-009 - REPORTING
Federal Agency: Department of Transportation
Federal Program: Airport Improvement Program
CFDA Number: 20.106
Federal Award Number and Year (or Other Identifying
Number): 3-18-0041-017-2006;
3-18-0041-018-2008;
3-18-0041-022-2009;
3-18-0041-023-2010;
3-18-0041-024-2011;
3-18-0041-025-2012
Management of the Clark County Board of Aviation Commissioners (Commissioners) has not estab-
lished an effective internal control system related to Reporting compliance requirements. The Commissioners
contracted with an engineer to prepare and file the quarterly performance reports for the various open grants.
The Commissioners did not have procedures in place to review and approve the quarterly performance
reports being prepared and filed by the engineer. The quarterly performance reports for the audit period were
not presented for audit.
The Commissioners contracted with a Grant Administrator to prepare and file the annual and final
federal financial reports for the various grants. These reports are submitted to the Airport Manager for review
and approval before filing. The annual federal financial reports are to be presented for the fiscal year ending
September 30. A combined report covering grants 3-18-0041-018-2008, 3-18-0041-022-2009,
3-18-0041-023-2010, 3-18-0041-024-2011, and 3-18-0041-025-2012 was submitted. The report was signed
by the Airport Manager, but the review by the Airport Manager was not adequate to ensure the report was ac-
curate and in agreement with the financial records. Upon examining this report, we noted federal cash dis-
bursements reported for grant 3-18-0041-023-2010 were $715,429; however, per the records, were $6,453
through September 30, 2013. The amounts reported erroneously included disbursements for the period
October 1, 2013 through December 31, 2013.
An internal control system, including segregation of duties, should be designed and operate effec-
tively to provide reasonable assurance that material noncompliance with the grant agreement, or a type of
compliance requirement of a federal program will be prevented, or detected and corrected, on a timely basis.
In order to have an effective internal control system, it is important to have proper segregation of duties. This
is accomplished by making sure proper oversight, reviews, and approvals take place and to have a separation
of functions over certain activities related to the program. The fundamental premise of segregation of duties
is that an individual or small group of individuals should not be in a position to initiate, approve, undertake,
and review the same activity.
OMB Circular A-133, Subpart C, section .300 states in part:
"The auditee shall: ... (b) Maintain internal control over Federal programs that provides reason-
able assurance that the auditee is managing Federal awards in compliance with laws, regula-
tions, and the provisions of contracts or grant agreements that could have a material effect on
each of its Federal programs."
49 CFR 18.20(b) (1) states: "Financial reporting. Accurate, current and complete disclosure of the
financial results of financially assisted activities must be made in accordance with the financial reporting
requirements of the grant or subgrant."
The failure to establish and implement internal controls enabled material noncompliance to go un-
detected. Noncompliance of the grant agreement or the compliance requirements that have a direct and
material effect to the program could result in the loss of federal funds to the County.
-75-
CLARK COUNTY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
We recommended that the County's management establish and implement controls, including
segregation of duties, and comply with the grant agreement and all compliance requirements pertaining to
Reporting.
FINDING 2013-010 - INTERNAL CONTROLS OVER DAVIS-BACON
ACT AND ALLOWABLE COST REQUIREMENTS
Federal Agency: Department of Transportation
Federal Program: Airport Improvement Program
CFDA Number: 20.106
Federal Award Number and Year (or Other Identifying Number): 3-18-0041-024-2011;
3-18-0041-025-2012
Management of the County has not established an effective internal control system, which would in-
clude segregation of duties, related to the grant agreement and the compliance requirements that apply to
Davis -Bacon Act and Allowable Cost Principles.
The Clark County Board of Aviation Commissioners (Commissioners) hired an engineer to assist in
overseeing the labor standards required by the Davis -Bacon Act. Certified payrolls were submitted by the
contractors to the engineer who would then check to determine if prevailing wages were being properly paid.
The Commissioners did not have procedures in place to review and approve the work being performed by the
engineer.
The County did not have procedures in place to ensure that all grant expenditures were approved by
the Commissioners before payment by the County Auditor.
The failure to establish an effective internal control system places the County at risk of noncom-
pliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an
internal control system could also allow noncompliance with compliance requirements and allow the misuse
and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over
the activities of the program.
An internal control system, including segregation of duties, should be designed and operate effec-
tively to provide reasonable assurance that material noncompliance with the grant agreement or a compliance
requirement of a federal program will be prevented, or detected and corrected, on a timely basis. In order to
have an effective internal control system, it is important to have proper segregation of duties. This is accom-
plished by making sure proper oversight, reviews, and approvals take place and to have a separation of
functions over certain activities related to the program. The fundamental premise of segregation of duties is
that an individual or small group of individuals should not be in a position to initiate, approve, undertake, and
review the same activity.
OMB Circular A-133, Subpart C, section .300 states in part:
"The auditee shall: ... (b) Maintain internal control over Federal programs that provides reason-
able assurance that the auditee is managing Federal awards in compliance with laws, regula-
tions, and the provisions of contracts or grant agreements that could have a material effect on
each of its Federal programs."
-76-
CLARK COUNTY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
(Continued)
The failure to establish and implement internal controls could enable material noncompliance to go
undetected. Noncompliance of the grant agreement or the compliance requirements could result in the loss
of federal funds to the County.
We recommended that the County's management establish and implement controls, including seg-
regation of duties, related to the grant agreement and compliance requirements pertaining to Davis -Bacon Act
and Allowable Costs.
-77-
•,„
SOUTHICENTRAL REGIONAL
till;42411affilill:00:411*1
CORRECTIVE ACTION PLAN
Finding: 2013-009- Reporting; and
Contace
Phone:
2013-010 - Internal Controls Over Davis B.acor
and Allowable Cost Requirements
Tom Galligan
South Central. Regional Airport Authority, President
(812) 207-0335
DESCRIPTION OF CORRETJVE ACTION PLAN:
The South Central Regionat Airport Authority Grant Oversight Process* is revised as follows in
respond to finding:
„ .
(kat% Ovenagfr p outages mks and resportubtliut%fi ttme litath, Thi'
Inekbak-s tvANdularton and, zurniumie-Jtiou ofprotvits,s Ives's zirui corupleion sthedraksith the prat/awn us.
;accord:awe with =ant TeluficAtiturs ?moms docuturui also vicludes, derailed 44-1..s,„ fe--,72thil! the int -nab%
lramagerwat And piopel usage ofind4 lettaul the INVMded pfusien
Roles and Responsibilities - Unless agreed to otherwise, our desigiated Engineer of Record is
responsible for the communication and coordination of progress reports and completion
schedules with the FAA and INDOT in accordance with the contract agreements, grant
specifications and the AIP Handbook_ Unless agreed to otherwise, our Engineer will be
responsible for gathering all subcontracting parties' and assist in other contractors progress
invoice(s) and/or pay application(s) throughout the life of the grant.
Invoice(s) and/or pay application(s) will be reviewed by the Engineer and the SCRAA Board
officer and Administrator prior to board approval. The invoices and/or pay applications will
be submitted to the Sponsor. A designated Sponsor's Administrator wilt review and upon
general acceptance (contains required information for processing), send them all to the
Engineer. When directed, the Engineer will prepare the FAA's 5100-60 pay application
signature approval form, LNDOT's Contract Invoice Voucher signature approval form,
summary of costs, and attach the related invoices prior to approval or denial. by the board.
The Sponsor's Administrator will then review the documents and make sure that pay request
is accurate and in agreement with the financial records. The Engineer shalt also present to
the SCRAA Administrator, the certified pay rolls and any corrective action to be performed.
The SCRAA Board must independently approve the pay applications and recommendations
presented by the SCRAA Administrator and Engineer with a quorum. Unless agreed to
otherwise, the Engineer will submit and validate a Delphi elnvoice to the FAA once approved
by the Board and the Sponsor's Administrative Assistance has indicated they are accurate and
in agreement with the financial records.
WOOLIKRT
76,35 INTERACTNE WAY, SUITE 100 INDIANAPOLIS. IN 46278-2731
317.297.7SW 1 V‘OOLPERT.CDN,
-87-
, ,•
SCRAA - Spohsor Grant Policies
May 4, 2015
Page 2
Once the FM approves a Delphi elnvolce, the 'Sponsor or Engineer (when directed) will
submit a hardcopy to tNDOT for their share of the invoice(S) and/or pay appliCation(s)
The Sponsor will designate the treasurer and administrative assistant to handle the invoice(s)„
claims}, and FAMINDOT funds received, Once the FAA and/or NDOT reimbursements are
received, the designated individualWILL present these claims for to the Board for payment,
associated with the progress invoice(s) and/or pay application(s) for approval by the SOW,
Board. Once SCRAA Board approves the claim and authorizes payment of the claims are they
released for payment.
Unless agreed to otherwise, the Erstineer is responsible by their agreement to processing the
Quarterly Performance Reports as required by the FAA. These, will be presented to the
SCRAA Board for review at their monthly meetings for comments and revisions. They will be
sent to the FAA with copy to the SCRAA Administrator.
ANTICIPATED COMPLETION DATE!
(Title)
(Date)
= South Centre Regional Airport Authority Grant Oversight Process was adopted on January
21, 2015. A copy is available upon request.
-88-
B45854
STATE BOARD OF ACCOUNTS
302 West Washington Street
Room E418
INDIANAPOLIS, INDIANA 46204-2769
SUPPLEMENTAL COMPLIANCE REPORT
OF
CLARK COUNTY, INDIANA
January 1, 2013 to December 31, 2013
FILED
02/18/2016
COUNTY BOARD OF AVIATION
CLARK COUNTY
FEDERAL FINDINGS
FINDING 2013-009 - REPORTING
Federal Agency: Department of Transportation
Federal Program: Airport Improvement Program
CFDA Number: 20.106
Federal Award Number and Year (or Other Identifying
Number): 3-18-0041-017-2006;
3-18-0041-018-2008;
3-18-0041-022-2009;
3-18-0041-023-2010;
3-18-0041-024-2011;
3-18-0041-025-2012
Management of the Clark County Board of Aviation Commissioners (Commissioners) has not estab-
lished an effective internal control system related to Reporting compliance requirements. The Commissioners
contracted with an engineer to prepare and file the quarterly performance reports for the various open grants.
The Commissioners did not have procedures in place to review and approve the quarterly performance
reports being prepared and filed by the engineer. The quarterly performance reports for the audit period were
not presented for audit.
The Commissioners contracted with a Grant Administrator to prepare and file the annual and final
federal financial reports for the various grants. These reports are submitted to the Airport Manager for review
and approval before filing. The annual federal financial reports are to be presented for the fiscal year ending
September 30. A combined report covering grants 3-18-0041-018-2008, 3-18-0041-022-2009,
3-18-0041-023-2010, 3-18-0041-024-2011, and 3-18-0041-025-2012 was submitted. The report was signed
by the Airport Manager, but the review by the Airport Manager was not adequate to ensure the report was ac-
curate and in agreement with the financial records. Upon examining this report, we noted federal cash dis-
bursements reported for grant 3-18-0041-023-2010 were $715,429; however, per the records, were $6,453
through September 30, 2013. The amounts reported erroneously included disbursements for the period
October 1, 2013 through December 31, 2013.
An internal control system, including segregation of duties, should be designed and operate effec-
tively to provide reasonable assurance that material noncompliance with the grant agreement, or a type of
compliance requirement of a federal program will be prevented, or detected and corrected, on a timely basis.
In order to have an effective internal control system, it is important to have proper segregation of duties. This
is accomplished by making sure proper oversight, reviews, and approvals take place and to have a separation
of functions over certain activities related to the program. The fundamental premise of segregation of duties
is that an individual or small group of individuals should not be in a position to initiate, approve, undertake,
and review the same activity.
OMB Circular A-133, Subpart C, section .300 states in part:
"The auditee shall:... (b) Maintain internal control over Federal programs that provides reason-
able assurance that the auditee is managing Federal awards in compliance with laws, regula-
tions, and the provisions of contracts or grant agreements that could have a material effect on
each of its Federal programs."
-32-
COUNTY BOARD OF AVIATION
CLARK COUNTY
FEDERAL FINDINGS
(Continued)
49 CFR 18.20(b) (1) states: "Financial reporting. Accurate, current and complete disclosure of the
financial results of financially assisted activities must be made in accordance with the financial reporting
requirements of the grant or subgrant."
The failure to establish and implement internal controls enabled material noncompliance to go un-
detected. Noncompliance of the grant agreement or the compliance requirements that have a direct and
material effect to the program could result in the loss of federal funds to the County.
We recommended that the County's management establish and implement controls, including
segregation of duties, and comply with the grant agreement and all compliance requirements pertaining to
Reporting.
FINDING 2013-010 - INTERNAL CONTROLS OVER DAVIS-BACON
ACT AND ALLOWABLE COST REQUIREMENTS
Federal Agency: Department of Transportation
Federal Program: Airport Improvement Program
CFDA Number: 20.106
Federal Award Number and Year (or Other Identifying Number): 3-18-0041-024-2011;
3-18-0041-025-2012
Management of the County has not established an effective internal control system, which would in-
clude segregation of duties, related to the grant agreement and the compliance requirements that apply to
Davis -Bacon Act and Allowable Cost Principles.
The Clark County Board of Aviation Commissioners (Commissioners) hired an engineer to assist in
overseeing the labor standards required by the Davis -Bacon Act. Certified payrolls were submitted by the
contractors to the engineer who would then check to determine if prevailing wages were being properly paid.
The Commissioners did not have procedures in place to review and approve the work being performed by the
engineer.
The County did not have procedures in place to ensure that all grant expenditures were approved by
the Commissioners before payment by the County Auditor.
The failure to establish an effective internal control system places the County at risk of noncom-
pliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an
internal control system could also allow noncompliance with compliance requirements and allow the misuse
and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over
the activities of the program.
An internal control system, including segregation of duties, should be designed and operate effec-
tively to provide reasonable assurance that material noncompliance with the grant agreement or a compliance
requirement of a federal program will be prevented, or detected and corrected, on a timely basis. In order to
have an effective internal control system, it is important to have proper segregation of duties. This is accom-
plished by making sure proper oversight, reviews, and approvals take place and to have a separation of
functions over certain activities related to the program. The fundamental premise of segregation of duties is
that an individual or small group of individuals should not be in a position to initiate, approve, undertake, and
review the same activity.
-33-
COUNTY BOARD OF AVIATION
CLARK COUNTY
EXIT CONFERENCE
The contents of this report were discussed on April 22, 2015, with Thomas R. Galligan, President of
the South Central Regional Airport Authority; John M. Secor, Board member of the South Central Regional
Airport Authority; and Melodee McNames, former Treasurer of the South Central Regional Airport Authority.
The contents of this report were discussed on May 7, 2015, with Jack Coffman, President of the
Board of County Commissioners; Jill Oca, contract consultant; Barbara Hollis, President of the County
Council; and Brian Lenfert, Vice President of the County Council.
-37-
Hurst & Winters, LLC
Bryan Hurst CPA
Tim Winters EA
830 Eastern Blvd; Clarksville, IN 47129
(812) 282-7771
www.liwtax.net
To the Board of Directors
South Central Regional Airport Authority
Sellersburg, IN 47172
Management is responsible for the accompanying financial statements of South Central Regional Airport
Authority, which comprise the statements of assets, liabilities, and net assets -modified cash basis as of
December 31, 2015 and 2014 and the related statements of support, revenue, and expenses -modified
cash basis for the years then ended in accordance with the modified cash basis of accounting, and for
determining that the modified cash basis of accounting is an acceptable financial reporting framework.
We have performed compilation engagements in accordance with Statements on Standards for
Accounting and Review Services promulgated by the Accounting and Review Services Committee of the
AICPA. We did not audit or review the financial statements nor were we required to perform any
procedures to verify the accuracy of completeness of the information provided by management.
Accordingly, we do not express an opinion, a conclusion, nor provide any form of assurance on these
financial statements.
The financial statements are prepared in accordance with the modified cash basis of accounting, which
is a basis of accounting other than accounting principles generally accepted in the United States of
America.
Management has elected to omit substantially all of the disclosures ordinarily included in financial
statements prepared in accordance with the tax basis of accounting. If the omitted disclosures were
included in the financial statements, they might influence the user's conclusions about the company's
assets, liabilities, net assets, support, revenue, and expenses. Accordingly, the financial statements are
not designed for those who are not informed about such matters.
Wid411'
40V,I44444—,1.GG
Clarksville, IN
January 20, 2016
IRS CIRCULAR 230 NOTICE:
Any U.S. tax advice included in this written or electronic communication was not intended or written to be used, and it
cannot be used by the taxpayer, for the purpose of avoiding any penalties that may be imposed under the Internal
Revenue Code or applicable state or local tax law provisions.
SOUTH CENTRAL REGIONAL AIRPORT AUTHORITY
STATEMENTS OF ASSETS, LIABILITIES, and NET ASSETS
MODIFIED CASH BASIS
DECEMBER 31, 2015, and 2014
ASSETS
2015 2014
CURRENT ASSETS
CASH -OPERATIONS $ 132,071 $
CASH -GRANTS 25,679
TOTAL CURRENT ASSETS
143,695
244,255
157,750 387,950
PROPERTY & EQUIPMENT
EQUIPMENT & FURNITURE 104,349 77,143
LAND & LAND IMPROVEMENTS 25,056,807 22,003,635
TOTAL PROPERTY & EQUIPMENT
25,161,156 22,080,778
TOTAL ASSETS $ 25,318,906 $ 22,468,728
LIABILITIES AND NET ASSETS
CURRENT LIABILITIES
PAYROLL TAXES PAYABLE $ 2,192 $ 1,040
PERF PAYABLE - 12,185
CURRENT PORTION OF LTD 17,526 16,563
TOTAL CURRENT LIABILITIES 19,718 29,788
LONG TERM LIABILITIES
NOTE PAYABLE-WHIRLAWAY 95,040 109,922
NOTE PAYABLE -NEW WASHINGTON 23,037 29,270
LESS CURRENT PORTION OF LTD (17,526) (16,563)
TOTAL LONG TERM LIABILTIES 100,551 122,629
TOTAL LIABILITIES 120,269 152,417
UNRESTRICTED NET ASSTS
FUND BALANCE 25,198,637 22,316,311
TOTAL NET ASSETS
25,198,637 22,316,311
TOTAL LIABILITES AND NET ASSETS $ 25,318,906 $ 22,468,728
See Accountants' Compilation Report
SOUTH CENTRAL REGIONAL AIRPORT AUTHORITY
STATEMENTS OF SUPPORT, REVENUE and EXPENSES
MODIFIED CASH BASIS
FOR THE YEARS ENDING DECEMBER 31, 2015 and 2014
2015 2014
UNRESTRICTED NET ASSETS OPERATING GRANTS TOTAL TOTAL
SUPPORT
RENT -BLUE SKY $ 9,090 $ $ 9,090 $ 9,000
RENT-HONAKER 28,390 28,390 28,136
RENT -ASI 27,817 27,817 25,438
RENT -VAMPIRE AIR 19,360 19,360 12,012
RENT -KY SPECIAL HAUL 6,900 - 6,900 7,475
RENT -JR AVIATION 11,872 11,872 11,872
RENT -RUDDER ELECTRIC 1,800
RENT-CRIDER 5,250 - 5,250 -
RENT -ATP 3,500 3,500
RENT -HAMPTON 12,669 12,669
FUEL-HONAKER 36,080 - 36,080 52,331
FUEL -ASI 30,966 - 30,966 31,703
LANDING FEES 26,440 26,440 25,673
GRANT ADMINISTRATION 2,870 2,870
FARM INCOME 5,941 5,941 3,500
AIR FAIR SPONSORSHIPS 12,566 12,566
GRANT INCOME -FEDERAL 2,722,629 2,722,629 979,561
GRANT INCOME -STATE - 111,897 111,897 104,517
GRANT INCOME -LOCAL - 322,588
INTEREST INCOME 41 70 111 121
MISCELLANEOUS 44,637 44,637 27,559
TOTAL UNRESTRICTED SUPPORT
EXPENSES
284,389 2,834,596 3,118,984 1,643,284
PERF 1,820 1,820 11,202
LEGAL & PROFESSIONAL FEES 64,695 64,695 12,003
PERSONAL SERVICES 60,607 - 60,607 62,684
PAYROLL TAX EXPENSE 5,588 5,588 3,474
INSURANCE 17,586 17,586 19,152
GAS & OIL 4,998 4,998 9,762
UTILITIES 15,252 - 15,252 15,426
REPAIRS & MAINTENANCE 15,422 - 15,422 5,726
ENGINEERING 2,811 - 2,811 22,899
DUES 1,259 1,259 906
MOWING 907 - 907 13,610
TRAVEL & ENTERTAINMENT 3,811 3,811 3,128
LIGHTING 3,973 3,973 2,811
TELEPHONE 6,534 6,534 5,836
SNOW REMOVAL 1,272 1,272 5,581
MISCELLANEOUS 1,595 1,595 404
ADVERTISING 768 768 1,668
SUPPLIES 8,703 8,703 4,256
POSTAGE 488 488 621
INTEREST EXPENSE 3,109 - 3,109 6,526
LICENSE & FEES 50 50 250
COMMUNITY INVOLVEMENT 15,410 15,410
TOTAL EXPENSES 236,658 236,658 207,924
NET CHANGE IN FUND BALANCE 47,731 2,834,596 2,882,326 1,435,360
FUND BALANCE, PRIOR YEAR 189,877 22,126,434 22,316,311 20,880,951
FUND BALANCE, END OF YEAR $ 237,608 $ 24,961,030 $ 25,198,637 $ 22,316,311
See Accountants' Compilation Report