A G E N D Acloud2.snappages.com/86f30ac8657fdc001f27712562b8e6dca3238… · MINUTES OF THE...

PENNYRILE AREA DEVELOPMENT DISTRICT BOARD OF DIRECTORS

JANUARY 9, 2017 - 12:00 Noon

A G E N D A

I. CALL TO ORDER

II. PLEDGE OF ALLEGIANCE AND INVOCATION

III. APPROVAL OF MINUTES

IV. APPROVAL OF FINANCIAL REPORT – Judge Perry Newcom, PADD Treasurer

V. MEETINGS

VI. FEDERAL AND STATE REPORTS

- Jan. 4th: Hopkins/Muhlenberg Elder Abuse Council Meeting, 9:00 a.m., Hopkins Co. Senior Center - Jan. 10th: Alzheimer’s Support Group Meeting, 10:00 a.m., PADD Office - Jan. 11th: Tri County Elder Abuse Council Meeting, 12:00 Noon, PADD Office - Jan. 11th: Pennyrile Elder Abuse Board of Directors Meeting, 1:00 p.m., PADD Office - Jan. 18th: Grandparent’s Support Group Meeting, 10:00 a.m., PADD Office - Jan. 18th: Alzheimer’s Telehealth Video Conference, 5:30 p.m., PADD Office - Jan. 24th: Trigg County Caregiver Support Group Meeting, 12:00N, John L. Street Library, Cadiz - Jan. 24th: Caldwell County Caregiver Support Group Meeting, 5:00 p.m., Central Presbyterian Church, Princeton - Feb. 3rd: West Kentucky Workforce Board Meeting, 10:00 a.m., Career Solutions Community, Paducah - Feb. 8th: KCADD Legislative Breakfast, 7:00 a.m., Capitol Annex Cafeteria, Frankfort - Feb. 8th: KLC City Day/City Night Reception, Frankfort, KY - Feb. 8th – 10th: KCJEA Winter Conference, Marriott Griffin Gate Resort, Lexington, KY - Feb. 13th: PADD Board of Directors Meeting, 12:00 Noon, PADD Office - Feb. 21st: County Budget Workshop, 9:00 a.m., Purchase ADD - Feb. 22nd: County Budget Workshop, 9:00 a.m., Green River ADD

VII. REPORTS

1. Area Agency on Aging & Independent Living - Jill Collins, Director, Pennyrile AAAIL

2. Community & Economic Development - Amy Frogue, Associate Director

3. Workforce Activity Report - Tammy Hyde, Workforce Training/Data Specialist

VIII. NEW BUSINESS

1. FY’16 Audit Report - Brian Demps, CPA Thurman Campbell Group

2. Director’s Report - Jason Vincent, Executive Director

FY’17 Budget Amendments

IX. OTHER BUSINESS

X. ADJOURN

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PENNYRILE AREA DEVELOPMENT DISTRICT

BOARD OF DIRECTORS

December 12, 2016 Page 1 of 4

DECEMBER 12, 2016

MEMBERS PRESENT: Judge Hollis Alexander, Nicky Baker, George Barber, Mayor Danny Beavers, Wade Berry,

Judge Ellen Dunning, Bart Frazer, Judge Daryl Greenfield, Lori Harper, Mayor JoAnn Holder, Gary Jones, Judge Perry

Newcom, Mayor Chris Phelps, Mayor Jenny Sewell, Mayor Nancy Slaton, Roger Simpson, Terry Stringer, John Sumner,

Denise Sutton, Judge Steve Tribble, Judge Wade White, and Mayor Jan Yonts.

I. CALL TO ORDER: Ms. Lori Harper, Board Chair, called the meeting to order at 12:00 p.m. with a quorum

present. All guests were welcomed.

II. PLEDGE/INVOCATION: Mr. Bart Frazer led the pledge and Judge Hollis Alexander led the invocation.

III. INTRODUCTION OF GUESTS: Chair Harper recognized legislators Senator C.B. Embry, Jr., Senator Stan

Humphries, Senator Dorsey Ridley, Senator Whitney Westerfield, former Senator Jerry Rhodes, Representative

Lynn Bechler, Representative Jim Gooch, Representative Brent Yonts and Representative-Elect Walker Thomas.

She introduced Ms. Gina Winchester, Kentucky Department of Parks, who welcomed guests to Pennyrile Forest

State Resort Park. Ms. Winchester stated 49 parks exist across the state and legislators approved an investment

of $18M to implement much needed improvements in the coming year. Even though the parks have been losing

money and will still need an additional $40 to make all improvements necessary, the re-investment echoes the

value the state parks bring to the Commonwealth with $880M in generated income. Ms. Winchester recognized

Peter Bowles, Pennyrile Forest State Park Manager, who was recently awarded the Herb Hayes Quality

Excellence Award by the Christian County Chamber of Commerce. Ms. Winchester expressed her appreciation

to everyone for their continued support of the Kentucky park systems.

IV. MINUTES: Minutes of the November 2016 Board Meeting were presented for review and approval. A copy is

attached to and made a part of these minutes. There were no questions or concerns.

Motion was made by Judge Hollis to approve the November 2016 minutes as presented. Judge Steve Tribble

seconded the motion and the motion carried.

V. APPROVAL OF FINANCIAL REPORT: Judge Perry Newcom, PADD Treasurer, presented the November

30, 2016 Monthly Expenditure Report for review and approval. A copy is attached to and made a part of these

minutes. Total personnel expenses are at 39.46% of budget; total travel expenses are at 34.97% of budget; and

total operating expenses are at 37.56% of budget. Total budget expenses are at 38.83% for a total of

$1,486,187.72 YTD. Judge Newcom stated travel is slightly high due to recent NADO conference travel

expenses, but we are on target for a balanced budget. There were no questions or concerns.

Motion was made by Mr. Gary Jones to approve the financial report as presented. Mr. Nicky Baker seconded

the motion and the motion carried.

VI. MEETINGS: A list of upcoming meetings was provided; informational.

VII. FEDERAL REPORTS

1. Senator Mitch McConnell/Field Representative Tim Thomas – Mr. Thomas shared Congress wrapped up its

session this past weekend and passed a Continuing Resolution to keep the Government open through the end

of April 2017. An important part of the Continuing Resolution includes extension of funding for miner

retirees health benefits which will not expire until the end of April. Efforts will continue to be made to find

a resolution.

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2. Senator Rand Paul/Field Representative Jason Hasert – Mr. Hasert stated Senator Paul is pleased to be re-

elected to serve Kentuckians in the U.S. Senate. Senator Paul continues to vote against continuing

resolutions until more detail can be made provided and the budget balanced to reduce our national debt.

Senator Paul also continues to support efforts to meet the needs of Fort Campbell, service men and women

across the nation, and increase funding for highway projects and interstate designation (I69) for the southern

section of the Pennyrile Parkway.

3. Congressman James Comer/District Director Sandy Simpson – Ms. Simpson stated she is pleased to be

representing Congressman Comer today as he is attending the Kentucky Delta Leadership Network Council

meeting in Grand Rivers. The Congressman is looking forward to representing Kentuckians in Congress

and has been very busy the last several weeks getting offices set up and staff in place in Paducah and

Tompkinsville. If you would like contact information for these offices, please see her after the meeting.

Should you have questions or need assistance, please don’t hesitate to contact her.

VIII. 2017 KENTUCKY LEGISLATIVE OUTLOOK: Legislative outlooks for the 2017 Legislative Session were

provided as follows:

1. Senator C.B. Embry, Jr. (District 6) – Senator Embry stated with a short 30 day session, focus will be

primarily on 25 to 30 bills during this legislative session. Main emphasis will most likely be on economic

development, job creation, right to life and heroin overdose. Senator Embry will introduce four pieces of

legislation regarding timber theft, auto cycles, right to try, and sponsoring a bill for veterans military affairs

if there is an issue they need addressed. There will be 23 new members in the House of Representative and

2 new members in the Senate and he looks forward to working with leadership for the betterment of our

communities and state.

3. Senator Stan Humphries (District 1) – Senator Humphries stated it is good to see everyone and he looks

forward to continuing to serve the four counties in the Purchase ADD and the two counties in the Pennyrile

ADD he represents. As mentioned, it will be a short session, and we will need to use caution when

reviewing bills as to not rush through the process. He extended congratulations to the newly elected

officials and representatives and expressed appreciation to those that will be leaving us this year. He spoke

with the Governor last week in support of the Pause 50 plan, an effort to rebuild the KY Transportation

Cabinet’s road fund cash balance. He will continue to be a proponent of the LIFT Proposal to provide funds

to make improvements within our communities. Last year he filed a TVA in lieu of tax bill proposing a

portion of the 30% of TVA tax equivalent payments remain in the state to go back to the counties for

economic development and job creation. This is a tax modernization, not a new tax, and I hope to be able to

address it during this session. He expressed his appreciation to the Purchase and Pennyrile ADDS for the

work they do.

4. Senator Dorsey Ridley (District 4) – Senator Ridley expressed his appreciation and support of the state park

system. He currently is representing six counties that are part of the Pennyrile and Green River ADDs. He

stated he is committed to supporting the ADDs across Kentucky for the quality work they do in assisting

rural communities with grants, etc. to improve their cities and counties. This session he will continue to

support completion of US641, the I69 Bridge, and Breathitt Parkway to the I69 Corridor. We need to make

sure that state pension stays in the forefront and bring some transparency to that deficit.

5. Senator Whitney Westerfield (District 3) – Senator Westerfield stated he is thankful for the opportunity to

serve the 3rd District. He believes the focus of the Senate Chamber in 2017 on economic development will

result in growth and job creation. Also the right to work and prevailing age legislation will be discussed in

the 2017 session. Regarding the criminal justice system, the Criminal Justice Policy Assessment Council

(CJ Pack) began meeting back in June of this year and Secretary John Tilley chairs this committee.

Legislation is being put together that encompasses many issues to be addressed from the criminal justice

system to corrections, funding, public safety, etc. Senator Westerfield gave special recognition to Rep.

Brent Yonts and Rep. Lewis Nicholls for their work and input that will be incorporated into the overall bill.

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BOARD OF DIRECTORS


The Juvenile Justice Reform Bill (SB 200) has been successful and has become a national model. A bill will

be filed to include two issues that we didn’t addressed - disproportionate minority contact and age of

criminal responsibility. Other important legislation is Marcie’s Law that proposes inclusion of crime

victim’s rights in the constitution, tax reform, and pension transparency/reform. This year’s budget included

$1.3B to reduce the deficit, but it will take years to accomplish this goal. Please contact my office if we can

be of assistance to you or go to work for you. Thanks to Jason Vincent and the PADD Staff for their

support.

6. State Representative Lynn Bechler (District 4) – Representative Bechler expressed his appreciation to Jason

Vincent and PADD for hosting today’s event. This has been an interesting year in regards to the national

election and state elections. House Speaker Elect Hoover held a three day retreat for Republican House

Members last week where chairmanships were announced with one committee changes, one removed and

one new committee. For the first time in years, legislation actually attacked the pension problem, but we

still have a ways to go to help teachers and state employees. There will also be discussions on tax reform,

charter schools and social issues. He is pleased to represent the 4th District and to serve in this capacity. He

appreciates the assistance he has received from everyone and please contact him if you have questions or

need help.

7. State Representative Jim Gooch (District 12) – Representative Gooch expressed his appreciation for being

re-elected to serve his 12th term in the House of Representatives. He will be chairing the National Resource

and Environmental Committee again this year. One bill he has pre-field will cover a five year period to

return coal severance tax money back to those coal counties. He has plans to file a bill to help local

municipalities (i.e. electric) come together to form a consortium to sell and share power to each other. The

counties he represents are located in GRADD and Pennyrile ADD districts and he appreciates the important

role the ADDs play.

8. State Representative Brent Yonts (District 15) - On behalf of PADD, Chair Lori Harper presented

Representative Brent Yonts with an award in appreciation of his outstanding service to the citizens of the

Pennyrile region from 1997 to 2016. Rep. Yonts expressed his appreciation and stated he is honored to

have been able to serve the 15th District for twenty years. He stated in the area of criminal justice, he is in

agreement with Senator Westerfield with the changes that need to be made and we must make changes in the

criminal code to reduce the cost of incarceration, the number of those incarcerated, and to realize these cost

savings. Healthcare in the prison systems also needs to be addressed due to overcrowding and medical care.

Privatization is compromising the pension plan and it will be announced that the audit was not completed as

originally thought. Changes must be made with caution and consideration.

9. State Representative-Elect Walker Thomas (District 8) – Rep. Elect Thomas stated he is honored to be

representing District 8 and will begin orientation tomorrow. He has been assigned to four committees:

Transportation, Agriculture, Military Affairs, and Licensing & Occupation. He is looking forward to

working with the leadership in Frankfort and Pennyrile ADD.

Chair Harper thanked the legislators for their attendance and insight into the 2017 Legislative Session.

IX. DIRECTOR’S REPORT:

1. Mr. Jason Vincent, Executive Director, expressed his appreciation to Mr. Peter Bowles and the staff of

Pennyrile Forest State Park for a great meal, location, to the legislators for their attendance and leadership,

to former Senator Jerry Rhoads for his attendance, and to the federal representatives Tim Thomas, Sandy

Simpson, and Jason Hasert for attending. Mr. Vincent gave the following report:

PADD Staff – Mr. Vincent introduced two new employees in the Aging Department: Ms. Charlene

Johnson (hire date Dec. 1st) as a Social Services Case Manager working in Trigg and Christian counties

and Ms. Brooke Lee (hire date today) as a Social Services Case Manager working in our Participated

Directed Services program.

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Board Packets – in your board packets you will find the following information:

News Release from the Department for Local Government regarding funding for energy

efficient projects. Ashley Johnson and Angie Crawford will be handling this program, so if

you have questions or need help completing an application please contact them at the PADD

Office. More information will be forthcoming;

Pennyrile ADD Legislative Priorities Brochure;

Legislative Priority documents for NADO, KLC and KACo.

Who to Call Directory for PADD

KCADD Legislative Breakfast will be held on February 8th at 7:00 a.m. in Frankfort. Those

board members interested in attending, please contact Cheri Farmer. More information

forthcoming.

Representative Brent Yonts – Mr. Vincent expressed his appreciation to Rep. Yonts for his leadership

and continued support of our organization.

Comments - Thanks to everyone for another great year and we appreciate the tremendous amount of

support you each give to our region and to our agency. On behalf of the PADD staff, we wish you a

Merry Christmas and look forward to working with you in 2017. Please let us know if there is anything

we can do to help you.

X. OTHER: None

XI. ADJOURN: With no further business, Motion was made by Judge Hollis Alexander to adjourn the meeting at

1:05 p.m. Mr. George Barber seconded the motion and the motion carried.

__________________________________ ____________________________________

Lori Harper, Vice Chair Scott Marshall, Secretary


Monthly Expenditure Report

as of

December 31, 2016%

Annual Budget This Month Year to Date Expended

PERSONNEL

Total Salaries 1,883,180.00 140,962.34 873,243.68 46.37%

Total Benefits 1,006,496.00 76,008.05 483,850.06 48.07%

TOTAL PERSONNEL 2,889,676.00 216,970.39 1,357,093.74 46.96%

TRAVEL

Staff Travel 200,000.00 6,027.76 63,228.78 31.61%

Board Travel 45,000.00 - 28,478.43 63.29%

TOTAL TRAVEL EXPENSE 245,000.00 6,027.76 91,707.21 37.43%

TOTAL OPERATING EXPENSES 693,180.00 43,028.87 303,413.80 43.77%

GRAND TOTALS 3,827,856.00 266,027.02 1,752,214.75 45.78%

SUBJECT TO AUDIT

Pennyrile Area Development District a regional planning and development agency

300 Hammond Drive, Hopkinsville, KY 42240 voice (270) 886-9484 fax (270) 886-3211

www.peadd.org email [email protected]

Caldwell Christian Crittenden Hopkins Livingston Lyon Muhlenberg Todd Trigg

November 1, 2016 To: Pennyrile ADD Judge-Executives, Mayors, and Board Members From: Amy Frogue, Associate Director of Community and Economic Development Ashley Johnson, Community Development Specialist RE: 2016-2017 Area Development Fund Grant Cycle We are pleased to announce a new funding cycle for Area Development Funds. This program provides grant funds that can be used by cities, counties, or units of local government for small capital projects. There will be approximately $90,000 available for the Pennyrile region. Eligible projects include: construction, reconstruction or other improvements to real estate, major equipment purchases, industrial site development, extension and installation of utilities to public facilities and industrial sites, and architectural, engineering and legal fees in conjunction with capital projects. Ineligible activities primarily relate to “soft” costs such as feasibility studies, master plan for any capital improvement project, salaries or the purchase of consumable supplies. If you have a project that you are interested in, please complete the enclosed application and return to the PADD office by the close of business on January 30, 2017. Once all applications are received, the Pennyrile Area Development District ADF Committee will meet to determine project awards. For information about applications or eligibility requirements contact Amy Frogue or Ashley Johnson at the PADD office (270-886-9484).

PENNYRILE AREA DEVELOPMENT DISTRICT Area Development Fund Committee

Caldwell County Judge Ellen Dunning Christian County Judge Steve Tribble Crittenden County Judge Perry Newcom Hopkins County Judge Donnie Carroll Livingston County Judge Chris Lasher Lyon County Judge Wade White Muhlenberg County Judge Rick Newman Todd County Judge Daryl Greenfield Trigg County Judge Hollis Alexander

http://www.peadd.org/

PENNYRILE AREA DEVELOPMENT DISTRICT AREA DEVELOPMENT FUND APPLICATION

Project Title: ____________________________ Contact Person: __________________

Applicant: ____________________________ Telephone #: __________________

Address: ____________________________ Fax #: __________________

____________________________

Please provide a brief description of the project. (Be specific include location, beneficiaries, etc.)

Justification (Include why project is needed and expected benefits):

Project Costs: Proposed Funding

Construction: __________________ ADF Request: __________________

Equipment: __________________ Other Funds: __________________

Other: __________________ Total: __________________

Total Cost: __________________

____________________________________ _________________

Signature of Applicant’s Chief Officer Date

*Notes: If project is selected by the ADF committee, a full application with more detailed information must be completed.

If this is a regional or multi-jurisdictional project, all parties must sign the application or provide a letter of support of the

application.

Grant Funding Opportunities Available

Applications are currently being accepted under the Land and Water Conservation Fund and Recreational Trails Program. Cities, counties, state and federal agencies are eligible to apply for funds under these programs. The Land and Water Conservation Fund (LWCF) provides federal grant funds to protect important natural areas, acquire land for outdoor recreation and to develop or renovate public outdoor recreation facilities such as campgrounds, picnic areas, sports and playfields, swimming facilities, boating facilities, fishing facilities, trails, natural areas and passive parks. The minimum request is $5,000 and the maximum is $75,000. The LWCF is a 50/50 matching reimbursement program. Applications for the LWCF will be accepted until April 28, 2017. The Recreational Trails Program (RTP) is funded by the Federal Highway Administration. It can be used to provide assistance for acquisition of easements, development and/or maintenance of recreational trails and trailhead facilities for both motorized and non-motorized use. The RTP benefits communities and enhances quality of life. All trails that receive money under this program must remain open to the public and maintained for perpetuity. The minimum request under this program is $5,000 and the maximum is $100,000. The RTP is a 50/50 matching reimbursement program. Applications for the RTP will be accepted until March 31, 2017. Interested parties may contact Ashley Johnson or Angie Crawford at the PADD office at (270) 886-9484 for application information.

PENNYRILE AAAIL WAITING LIST As of December 28, 2016

Home Delivered Meals Homemaking Personal Care

Caldwell

23

18

0

Christian

88

75

18

Crittenden

11

16

2

Hopkins

63

36

4

Livingston

4

13

2

Lyon

14

17

5

Muhlenberg

25

11

1

Todd

7

3

0

Trigg

41

20

5

Totals

276

209

37

West Kentucky Workforce Board – LMI Update

LABOR MARKET SNAPSHOT – 2016 West Kentucky Workforce Board

West Kentucky Workforce Development Area

Purchase/Pennyrile LWIA - November 2016

7,876

163,549

171,425Total Labor Force

Employed

Unemployed

LWIA Unemployment Rates (November 2015 – November 2016)

*Source: Office of Employment & Training, Research and Statistics Branch

November 2016 Averages U.S. Unemployment Rate – 4.4%% (seasonally adjusted)

Kentucky Unemployment Rate – 4.0%% (seasonally adjusted) West Kentucky Unemployment Rate – 4.6% (not seasonally adjusted)

Nov ‘15

Dec ‘15

Jan ‘16

Feb ‘16

Mar ‘16

Apr ‘16

May ‘16

Jun ‘16

Jul ‘16

Aug ‘16

Sep ‘16

Oct ‘16

Nov ‘16

LWIA 5.8 6.2 7.0 7.1 6.6 5.2 5.6 6.3 6.3 5.7 5.6 5.4 4.6

Ballard 6.8 9.8 11.0 10.6 10.2 7.7 8.4 9.5 9.4 9.0 8.3 7.7 6.7

Caldwell 5.6 5.8 6.7 6.9 6.1 5.4 5.4 5.8 5.4 5.0 4.9 4.9 4.2

Calloway 4.7 4.9 5.6 5.9 5.3 4.0 4.3 5.0 6.5 4.1 4.0 4.0 3.5

Carlisle 5.6 7.9 8.5 8.3 7.8 6.2 6.6 7.5 7.5 6.8 6.8 6.6 5.6

Christian 6.0 6.1 6.7 6.8 6.5 5.6 6.0 6.7 6.5 6.0 5.9 5.4 4.7

Crittenden 5.2 5.3 6.7 7.1 6.6 4.9 5.2 5.8 5.6 5.2 5.3 4.8 4.1

Fulton 7.8 7.2 7.8 8.0 7.2 6.1 6.4 7.1 7.7 6.6 6.5 6.3 5.2

Graves 6.0 6.3 7.0 7.3 6.7 5.3 5.7 6.3 6.5 6.4 6.3 6.0 5.2

Hickman 5.7 6.3 6.8 6.9 6.0 4.7 5.2 5.5 5.5 5.1 5.5 5.5 4.6

Hopkins 5.5 5.5 6.9 7.1 6.6 5.5 5.7 6.2 5.9 5.5 5.3 5.2 4.4

Livingston 6.9 7.5 9.5 9.7 8.5 6.3 6.6 7.2 6.9 6.7 6.5 6.4 5.5

Lyon 5.8 6.5 7.9 7.8 7.1 5.8 5.8 6.0 5.9 5.6 5.4 5.5 5.0

Marshall 5.5 6.2 7.2 7.1 6.5 5.2 5.4 5.9 6.1 5.5 5.2 5.2 4.6

McCracken 5.3 6.4 7.0 6.9 6.6 5.2 5.6 6.2 5.9 5.7 5.7 5.5 4.7

Muhlenberg 6.9 7.0 8.8 8.6 8.0 6.3 6.6 7.3 7.3 6.7 6.4 6.2 5.1

Todd 4.9 5.0 5.6 5.7 5.2 4.1 4.3 4.7 4.4 3.9 3.9 3.8 3.4

Trigg 5.5 6.5 7.3 7.0 6.3 5.0 5.3 5.8 5.7 5.0 5.3 5.0 4.3

West Kentucky Workforce Board – LMI Update

2014- 2016 Annual Unemployment Rate Regional Trend

0

1

2

3

4

5

6

7

8

Jan

Feb Mar

Apr

May

Jun

Jul

Aug

Sep O

ctNov

Dec

2014 2015 2016

Most Recent 6 Month Period

44.24.44.64.8

55.2

June

July

August

Septe

mber

October

Novem

ber

FY2017 Increase Increase Increase

TOTAL SERVICE OPERATING (Decrease) (Decrease) (Decrease)

PROGRAM FEDERAL STATE LOCAL BUDGET BUDGET BUDGET in Total Budget in Service Budget in Operating Budget

AREA AGENCY ON AGING AND INDEPENDENT LIVING

1 Nutrition & Supportive Services (Title III) 808,239$ 257,366$ -$ 1,065,605$ 895,892$ 169,713$ 38,809$ 18,812$ 19,997$

2 USDA - Commodities 130,614 - - 130,614 130,614 - (22,936) (22,936) -

3 Senior Employment (Title V) 182,520 - - 182,520 169,744 12,776 9,121 8,483 638

4 Family Caregiver 98,733 114,458 - 213,191 88,355 124,836 2,756 (12,226) 14,982

5 Program Implementation & Development Funds - - - - - - (51,217) - (51,217)

6 Long Term Care Ombudsman/Elder Abuse 27,023 61,847 1,804 90,674 - 90,674 2,531 - 2,531

7 State Health Ins Assistance Program/Ben Counseling 34,618 - - 34,618 32,818 1,800 6,610 6,210 400

8 Homecare - 867,024 6,681 873,705 694,296 179,409 44,922 30,457 14,465

9 Consumer Directed Option/Participant Directed Services - 891,140 - 891,140 603,140 288,000 - - -

10 Home Community Based Waiver Traditional - 62,100 - 62,100 - 62,100 62,100 - 62,100

11 Department for Mental Health & Aging Coalition - 700 - 700 - 700 - - -

12 Aging Disability Resource Center 19,980 19,980 - 39,960 - 39,960 - - -

13 Veterans Project 226,500 - - 226,500 173,040 53,460 - - -

14 Chronic Disease Self Management Education 8,145 - - 8,145 6,000 2,145 (855) 6,000 (6,855)

15 Arthritis Grant 3,000 - - 3,000 - 3,000 - - -

16 Medicare Improvements for Patients & Providers Act 36,724 - - 36,724 16,824 19,900 782 1,332 (550)

17 Functional Assessment Service Team (FAST) 2,000 - - 2,000 - 2,000 - - -

18 Family Day Care Homes Food Program Monitoring (USDA) 45,288 - - 45,288 - 45,288 - - -

TOTAL 1,623,384$ 2,274,615$ 8,485$ 3,906,484$ 2,810,723$ 1,095,761$ 92,623$ 36,132$ 56,491$

TRAINING AND WORKFORCE DEVELOPMENT

19 Workforce Innovation and Opportunity Act (WIOA) Administration 471,868$ -$ -$ 471,868$ 111,168$ 360,700$ 11,232$ 11,232$ -$ 1 3

20 WIOA Adult 1,193,324 - - 1,193,324 842,524 350,800$ (87,849) (87,849) - 1 3

21 WIOA Youth 1,289,488 - - 1,289,488 1,156,488 133,000$ (14,390) (14,390) - 1 3

22 WIOA Dislocated Worker 1,340,755 - - 1,340,755 1,060,055 280,700$ 225,061 225,061 - 1 3

23 WIOA Rapid Response Additional Assistance 509,302 - - 509,302 370,802 138,500$ 1,302 1,302 - 1 3

24 WIOA Local Rapid Response 39,611 - - 39,611 17,611 22,000$ 1,111 1,111 -

25 Trade Training 1,365,710 - - 1,365,710 1,365,710 -$ 365,710 365,710 - 1 3

26 WIOA Statewide Reserve Incentive 29,956 - - 29,956 29,956 -$ 1,456 1,456 -

27 WIOA Job Driven NEG 126,846 - - 126,846 64,483 62,363$ 1,846 (6,102) 7,948 3 5

28 WIOA USEC NEG 624,042 - - 624,042 341,042 283,000$ (10,958) (77,358) 66,400 3 5

29 WIOA Transition Funds 9,126 - - 9,126 5,426 3,700$ 2,126 2,126 -

30 WIOA "POWER" - USDOL 200,000 - - 200,000 124,100 75,900$ - - -

TOTAL 7,200,028$ -$ -$ 7,200,028$ 5,489,365$ 1,710,663$ 496,647$ 422,299$ 74,348$

1

1

1

3

1

3

Pennyrile Area Development District

1

1

1

2

Revised Operating Budget

July 1, 2016 - June 30, 2017

1

1

4

3

FY2017 Increase Increase Increase

TOTAL SERVICE OPERATING (Decrease) (Decrease) (Decrease)

PROGRAM FEDERAL STATE LOCAL BUDGET BUDGET BUDGET in Total Budget in Service Budget in Operating Budget


Revised Operating Budget

July 1, 2016 - June 30, 2017

COMMUNITY AND ECONOMIC DEVELOPMENT

31 Department for Local Government -$ 62,899$ -$ 62,899$ -$ 62,899$ (22,044)$ -$ (22,044)$

32 Economic Development Administration 63,000 15,750 - 78,750 - 78,750 - - -

33 Community Development Block Grant (CDBG) 34,657 34,657 - 69,314 - 69,314 26,454 - 26,454

34 Delta Regional Authority 18,000 - - 18,000 - 18,000 1,791 - 1,791

35 Housing Programs 129,000 1,100 145,743 275,843 120,500 155,343 - - -

36 Enterprise Development - - 330,000 330,000 - 330,000 - - -

37 Transportation Planning - 78,067 8,674 86,741 - 86,741 - - -

38 KY Infrastructure Authority - Water Planning - 85,385 - 85,385 - 85,385 (2,060) - (2,060)

39 Road Centerline Updates (Transportation Cabinet) 13,760 3,440 - 17,200 - 17,200 - - -

40 Intermediary Relending Program Admin - - 35,000 35,000 - 35,000 - - -

41 Revolving Loan Fund Admin - - 10,000 10,000 - 10,000 - - -

42 Citizens Corp Program 20,000 - - 20,000 12,000 8,000 - - -

43 Christian County Planning - - 80,000 80,000 - 80,000 - - -

44 Rural Business Energy Grant (Muhlenberg) 50,000 - - 50,000 50,000 - - - -

45 Hazard Mitigation 34,534 - - 34,534 - 34,534 (1,841) - (1,841)

46 Campbell Strong 164,274 - 21,853 186,127 138,618 47,509 (82,873) (70,218) (12,655)

TOTAL 527,225$ 281,298$ 631,270$ 1,439,793$ 321,118$ 1,118,675$ (80,573)$ (70,218)$ (10,355)$

LOCAL REVENUES

47 Local Contributions (net) gross $65,792 -$ -$ 48,633$ 48,633$ -$ 48,633$ 18$ -$ 18$

48 Interest Earned - - 6,000 6,000 - 6,000 - - -

49 Local Computer - - 6,500 6,500 - 6,500 - - -

TOTAL -$ -$ 61,133$ 61,133$ -$ 61,133$ 18$ -$ 18$

GRAND TOTAL 9,350,637$ 2,555,913$ 700,888$ 12,607,438$ 8,621,206$ 3,986,232$ 508,715$ 388,213$ 120,502$

1 Orginal budget was based on estimated allocations. Original allocations were received after budget was adopted.

2 Revised allocations received after original budget was adopted.

3 Adjustments were made to reflect actual carryover funds from prior year. Original funds were based on estimates of carryover funds.

4 New programs being administered

5 Grant Extension

1

1

3

1

3

1

Fy 2017 FY 2017 IncreaseOriginal Budget Revised Budget (Decrease)

PERSONNEL

Salaries 1,782,058$ 1,855,307$ 73,249$ 1

Benefits 994,414 1,031,131 36,717 2

Part-Time Salary & Benefits 113,204 104,593 (8,611) 3

TOTAL PERSONNEL 2,889,676 2,991,031 101,355

TRAVEL

Staff 200,000 200,000 - Board 45,000 45,000 -

TOTAL TRAVEL 245,000 245,000 -

OPERATING EXPENSES

Legal 1,500 1,500 - Office Rent 58,000 58,000 - Equipment Rent 1,000 1,000 - Printing & Legal Notices 6,000 6,000 - Janitorial Services 10,000 10,000 - Maintenance and Repairs 12,000 12,000 - Office Supplies 35,000 35,000 - Duplicating 27,000 27,000 - Postage 15,000 15,000 - Telephone 17,000 20,000 3,000 Utilities 19,500 19,500 - Insurance and Bonding 40,500 40,500 - Audit 36,500 36,500 - Memberships, Subscriptions & Professional Activity Exp 24,000 24,000 - Equipment Depreciation 23,000 23,000 - Software Depreciation - 5,100 5,100 Direct Program Expense - PADD 145,000 145,000 - Direct Program Expense WIA 178,180 178,180 - Software Maintenance,GIS & Computer Related Exp 25,000 31,500 6,500 Miscellaneous 19,000 19,000 -

TOTAL OPERATING EXPENSES 693,180 707,780 14,600

3,827,856$ 3,943,811$ 115,955$

1 Full-time salaries have increased as the agency has hired two additional

case managers for PDS Services and the agency has budgeted for a Ft Campbell Case Manager

2 Benefits increased due to staff changes noted above.

Health Insurance premium renewed at 3% increase - originally budgeted for a 10% increase.

3 Part-time Salary & Benefits decreased due to moving part time case manager to full-time for PDS Services


REVISED OPERATING BUDGET

FY 2017

mailto:[email protected]

Save the date...

2017 Washington Policy

Conference

March 20 - 22, 2017

Please notify Cheri Farmer by January 13th

if you wish to attend

January 6, 2017

THIS WEEK’S HIGHLIGHTS

Senate Republicans and Democrats Announce Committee Members for the

115th Congress

Senate to Begin Cabinet Confirmation Hearings Next Week

Last Call to Respond to a Brief Inquiry about Your Region’s CEDS

LEGISLATIVE NEWS

Senate Republicans and Democrats Announce Committee Members for 115th Congress The 115th Congress convened on January 3. Senate Republicans and Democrats have announced

committee memberships for the new congress. Click here to view the Senate Republican committee

memberships and here for the Democratic assignments.

Senate to Begin Cabinet Confirmation Hearings Next Week President-elect Trump’s nominees for cabinet positions will begin appearing before Senate committees

next week for confirmation hearings. Among those scheduled are Senator Jeff Sessions for Attorney

General before the Senate Judiciary Committee; Rex Tillerson for Secretary of State before the Senate

Foreign Relations Committee; Betsy DeVos for Secretary of Education before the Senate Health,

Education, Labor and Pensions (HELP) Committee; Elaine Chao for Secretary of Transportation before

the Senate Commerce Committee; and Andrew Puzder for Secretary of Labor before the Senate HELP

Committee.

Senate Advances FY2017 Budget Resolution This week, the Senate approved by a vote of 51 to 48 a measure to proceed with a stripped down fiscal

year (FY) 2017 budget resolution, the first step in dismantling the 2010 Affordable Care Act. The budget

resolution sets up a fast-track procedure known as budget reconciliation to consider repealing the health

care bill. The reconciliation process allows the Senate to approve legislation by a simple majority vote,

instead of the 60-vote threshold normally required under Senate rules. Reconciliation instructions

https://www.nado.org/wp-content/uploads/2017/01/Senate-Republican-Committee-Assignments.pdf

https://www.nado.org/wp-content/uploads/2017/01/Senate-Democratic-Committee-Assignments.pdf

included in the measure require four congressional committees, two from each chamber, to deliver their

portions of legislation repealing the Affordable Care Act by January 27.

Representative Paul Ryan Re-Elected as Speaker of the House House Republicans overwhelmingly re-elected Representative Paul Ryan (R-WI) as Speaker of the House

earlier this week. This will be Ryan’s first full term as speaker as he was first elected in October 2015

following the resignation of John Boehner of Ohio. Ryan will lead a House with 241 Republicans and

194 Democrats.

NADO NEWS AND NOTES

Last Call to Respond to a Brief Inquiry about Your Region's CEDS Thank you to the over 80 organizations that have already sent us information about the strengths and

areas for improvement in their CEDS planning process as we design new programming and training in the

upcoming year. The NADO Research Foundation (NADO RF) was recently awarded a three-year

technical assistance grant from the U.S. Economic Development Administration to support "Stronger

CEDS, Stronger Regions: A Capacity Building Program for Economic Development Districts." This

program will enhance and expand current NADO RF resources available on the CEDS, provide

customized trainings and technical assistance to EDDs and other regional partners, and amplify EDA’s

message about the tremendous value and potential of the CEDS to support broader regional economic and

community development goals.

We have designed an inquiry to collect a snapshot of where economic development districts and others

are with their CEDS development, outreach, and implementation goals. The information gathered will be

used to help inform our future programming, resources, and training curriculum. We are very grateful for

your time and thoughtfulness in responding to these questions. The questions should take 10 – 15

minutes to finish. The deadline to complete the inquiry is today, January 6, though we welcome your

comments and input anytime. You can access the questions here. Contact NADO RF Program Manager

Brett Schwartz at [email protected].

Save the Date: 2017 Washington Policy Conference is March 20 – 22 Registration will open soon for the 2017 Washington Policy Conference: NADO on the Hill. The

conference is scheduled for March 20 – 22 at the Marriott Crystal Gateway in Arlington, VA. Click here

to view a preliminary agenda and here to reserve hotel rooms.

http://www.eda.gov/

https://docs.google.com/forms/d/e/1FAIpQLSeIJncEB4dN9UMup-Co7WEmafs_EqFl4HvevO62vlQNjn6KbA/viewform


https://www.nado.org/wp-content/uploads/2016/12/Prelimiary-WPC-Agenda-12.14.16.pdf

https://aws.passkey.com/event/48973545/owner/1487/home

Save the Date! National Regional Transportation Conference Plan now to join your peers from around the country at the National Regional Transportation

Conference. The conference will be held June 28 – 30, 2017 in Denver, CO.

This year, the conference will feature training and best practice workshops on transportation and

economic resilience, working with partners, rural transit, freight, bicycle and pedestrian, and many more

topics. This conference is attended each year by regional rural and small metropolitan transportation

planners and other professionals, state DOT partners, and more. A draft agenda and registration

information will be shared in 2017. Details will be posted to the conference website.

FEDERAL NEWS AND NOTES

EDA Releases FY2017 Economic Development Assistance Programs Federal Funding

Opportunity The U.S. Economic Development Administration recently published its fiscal year (FY) 2017 funding

availability notice for the Public Works and Economic Adjustment Assistance programs. Grants and

cooperative agreements made under these programs are designed to leverage regional assets and support

creative approaches to advance economic prosperity in distressed communities. Click here for more

details.

Funding Opportunities from the National Endowment for the Arts The National Endowment for the Arts (NEA) is providing two funding opportunities for community-

based projects. Art Works serves projects which enhance public engagement with art. Typically, awards

are funded from $10,000 to $100,000. Challenge America funds projects connecting arts to underserved

populations. Matching grants are awarded at $10,000. To learn more about the Art Works program, click

here. Details on the Challenge America program can be found here.

Funding Available for Environmental Workforce Development and Job Training The U.S. Environmental Protection Agency (EPA) is accepting proposals to fund programs for

recruitment, training, and placement of unemployed and underemployed persons in environmental-related

jobs. The Environmental Workforce Development and Job Training Program is aiding skill-building and

employment by awarding approximately $3 million through an expected 15 to 16 cooperative

agreements. Applicants may apply for up to $200,000. Webinars providing guidance on the application

process are being held January 10 at 12:30 p.m. ET and January 12 at 2:00 p.m. ET. Applications are

due February 24. For further details on the program, click here. Information on the grant can be found

here. To access the webinars, click here at the scheduled time.

https://www.nado.org/events/rpo2017/

http://www.eda.gov/

http://www.grants.gov/web/grants/view-opportunity.html?oppId=290874

https://www.arts.gov/

https://www.arts.gov/grants-organizations/art-works/grant-program-description

https://www.arts.gov/grants-organizations/challenge-america/grant-program-description

https://www.epa.gov/

https://www.epa.gov/brownfields/fy2017-ewdjt-documents

http://www.grants.gov/web/grants/view-opportunity.html?oppId=290955

http://epawebconferencing.acms.com/fy17ewdjt/

BroadbandUSA Hosting Webinar on Broadband Opportunity Council The National Telecommunications and Information Administration (NTIA) continues its BroadbandUSA

monthly webinar series on January 18 at 2:00 p.m. ET. The session will engage participants on the

Broadband Opportunity Council’s (BOC) past successes and outlook. Started in March 2015, BOC has

united federal agencies to increase broadband access throughout the nation. To register for the webinar,

click here. More information on the BOC can be found here.

ADDITIONAL NOTES

The Environmental Finance Center Network to Host Webinar on Small Water Systems On January 12 from 2 – 3 p.m. ET, the Environmental Finance Center Network is hosting a free

webinar “Ask the Expert: Advice on Water System Partnerships.” This online forum will provide an

opportunity to learn the ins and outs of water system partnerships and ask questions of experts. The

webinar will feature Jeff Hughes and Glenn Barnes from the Environmental Finance Center at The

University of North Carolina who have extensive experience helping water systems with partnerships and

regionalization. Click here to register.

Two Community Webinars Announced The North Central Regional Center for Rural Development, a U.S. Department of Agriculture-supported

center at Michigan State University, has announced two upcoming webinars on aspects of community

development.

On January 19 at 2 p.m. ET, the webinar “Stakeholder Centered Community Marketing” will be

presented by Kristin Runge, Community Development Specialist at the University of Wisconsin-

Madison. The goal of community marketing is to make villages, towns or cities competitive and enable

their stakeholders to thrive. The webinar will discuss a cooperative framework model for community

marketing in which stakeholders take a central role in crafting a unique market position and a clear

“brand” for their community.

On January 24 at 2 p.m. ET, the webinar “Community Supported Enterprises: Lessons Learned and

Opportunities to Preserve or Enhance Social Capital” will occur. Rural areas often find that essential

businesses such as grocery stores, restaurants, and coffee shops are threatened by market declines. Some

communities have turned to community-supported enterprise approaches where groups of residents invest

in these establishments through nonprofits, LLCs, or cooperatives in efforts to restart or retain businesses.

This webinar examines lessons learned by rural communities in Illinois, Vermont, and Wisconsin.

There is no registration or fee to attend the webinars. To join the webinars, go to

http://ncrcrd.adobeconnect.com/ncrcrd shortly before the webinar time. The selection “enter as a guest”

is by default already chosen. Type your name into the text box provided, and click on “Enter Room.” The

webinar will be recorded and archived at http://ncrcrd.msu.edu/ncrcrd/chronological_archive. Contact

[email protected] with questions or to receive future webinar notices directly.

Orton Family Foundation Conference Call to Cover Community Engagement Strategies Deep community engagement gives local leaders courage to take risks that lead to positive change. The

Orton Family Foundation pioneered the community development method Community Heart & Soul based

on that premise. On a conference call on January 26 from 3 – 4 p.m. ET, three community leaders from

Maine, Colorado, and Washington will share how they went beyond a "check the box" approach to

engagement, working with residents to create ambitious plans that have led to dramatic and lasting results

in their towns. Click here for more information and to register.

https://www.ntia.doc.gov/home

https://attendee.gotowebinar.com/rt/2578680599272392707

https://www.ntia.doc.gov/category/broadband-opportunity-council

http://efcnetwork.org/

https://attendee.gotowebinar.com/register/4679240390727658755


http://ncrcrd.msu.edu/

http://cced.ces.uwex.edu/2016/02/08/stakeholder-centered-community-marketing/

http://ncrcrd.adobeconnect.com/ncrcrd

http://ncrcrd.msu.edu/ncrcrd/chronological_archive


http://www.orton.org/

https://www.eventbrite.ca/e/heart-soul-talks-strengthen-your-community-through-engagement-registration-30294918918

https://www.eventbrite.ca/e/heart-soul-talks-strengthen-your-community-through-engagement-registration-30294918918

Antioch University New England to Host Webinar on Regional Climate Resilience

Strategies On January 12 at 12:00 p.m. ET, Antioch University will host the webinar “Weathering Change: Local

Solutions for Strong Communities.” Participants in this webinar will learn how communities can

collaborate at the regional level to successfully advance climate mitigation and adaptation strategies.

Cross-jurisdictional collaboration among municipal, county, and regional administrators, emergency

managers, planners, public works personnel, leaders of business, community-based, health, education, and

philanthropic institutions, and other stakeholders can successfully strengthen resilience and avoid

maladaptive responses. In this webinar, participants will learn specific models for regional collaboration

and examples of how regional collaboratives can advance climate resilience; how to establish a regional

network of key local decision-makers; and how to identify clear first steps for regional resilience

planning/implementation. Click here to register.

NADO CALENDAR OF EVENTS

2017 NADO Washington Policy Conference

March 20 – 22, 2017

Marriott Crystal Gateway, Arlington, VA

2017 National Regional Transportation Conference

June 28 – 30, 2017

Grand Hyatt Denver, Denver, CO

2017 NADO Annual Training Conference | NADO’s 50th Anniversary

September 9 – 12, 2017

Dena’ina Civic and Convention Center, Anchorage, AK

Disclaimer: The views and opinions expressed by other organizations or outside publications referenced

in NADO News do not necessarily reflect the policies or views of the National Association of

Development Organizations or its members.

STAY CONNECTED



http://r20.rs6.net/tn.jsp?f=001qqeajRdp0cc9bleOMqgiN4xEAKRst4v7g6RTDRmh2v9dDXTZQxzi6w-n6Zh2azpM21SqZOlBbmWMkJSyamKqZEF0JvYn2bHam7IH4Ns8GVNPjW2cSrGzvW2rjW3JbI8rtN90L7lkOm-S7nNcqO2z4yBs0Q2kr3ps-yJiBdpTYsDg7NZgudogdQ==&c=0NMUDO69oDvhIKCpJ6mShoxoCujqWmlVmjQXV6QIkSBfpbTQIo4axg==&ch=hHWjGm9ooISlFPN8y5IPkJbbtgx3AO-269MMLoy3OD-dgvsSEcCiVg==

http://r20.rs6.net/tn.jsp?f=001qqeajRdp0cc9bleOMqgiN4xEAKRst4v7g6RTDRmh2v9dDXTZQxzi66U20tzXVF1SpiE8JKp-unU6ZUUAtuPZBNSV89DJGwxLF5NoFq6iPTstnEulEFdG7oXBKhmE8TxhkqZUtYojlJOROxErL92MTki-PlMVh3oGMQM42-NPX-WHPjtuhubI1Q==&c=0NMUDO69oDvhIKCpJ6mShoxoCujqWmlVmjQXV6QIkSBfpbTQIo4axg==&ch=hHWjGm9ooISlFPN8y5IPkJbbtgx3AO-269MMLoy3OD-dgvsSEcCiVg==

Updated: 1/4/2017

WHO TO CALL DIRECTORY

Phone: (270) 886-9484 or 800-928-7233 Fax: (270) 886-3211 Website address www.peadd.org or visit our Facebook Page

Updated: 1/01/17

Tim Barnes, Computer Services Manager/[email protected] Computer Programming & Support; Web Design; Email; Networking

Pat Lee, Geographic Information System Manager/[email protected] Computer generated Maps and Data; Graphic Arts; Global Positioning; Other Technology Applications

Kyle Cunningham, GIS/Community Development Specialist/[email protected] Computer generated Maps and Data; Hazard Mitigation Planning; Other GIS Applications; Citizen Corps

ADMINISTRATION INFORMATION & TECHNOLOGY

Sheila Clark, WKWB Director/[email protected] Purchase & Pennyrile Workforce Program Administration; West KY Workforce Board Information; Kentucky Career Center System; Dept of Labor Information; Transition under Workforce Innovation Act (WIOA); Economic Development Contact

Cindy Massie, Executive Assistant/[email protected] Staff Support; Board Relations; Public Information; Organization/Events; Other Related Projects Juliet Allen, Workforce Programs Coordinator/[email protected] Certification; Objective Assessment; Case Management; Youth Programs; Rapid Response; General Program Information; Contact for Business Closure Cindy Cummings, MIS/Financial Coordinator/[email protected] Financial Administration; Grant Reporting; Budgeting

Tammy Hyde, Training/Data Specialist/[email protected] Employ Kentucky Operating System; Data/Statistics; Eligible Training Provider Information; Staff Training *Karen Corbett Wallace, Program Specialist/[email protected] Right Choice Program Case Management; Court Diversion Programs; Adult Programs; Partner Collaborations/Outreach

*Eugenia Davis, Workforce Services Specialist/[email protected] Certification; Objective Assessment; Case Management; Veterans Information; Placement Assistance; Career Counseling Tom Sholar, Business Liaison/[email protected] On The Job Training; General Business Support & Services; Chamber Contact; Economic Development Contact Melissa Thompson, Workforce Liaison/[email protected] Individual Training Accounts; Media and Outreach #+Kimberly Proffitt, Participant Services Specialist/[email protected] Certification; Assessment; Career Counseling; Youth Program Information; Case Management #Molly Deahl, Business Liaison/[email protected] On The Job Training; General Business Support & Services; Chamber Contact; Economic Development Contact *Hopkinsville Career Center – Hopkinsville 270-889-6509 #JobNet Career Center - Madisonville 270-821-9966 +Career Advancement Center – Central City 270-338-5939

WORKFORCE DEVELOPMENT

COMMUNITY & ECONOMIC DEVELOPMENT

Amy Frogue, Associate Director/[email protected]

PADD Program & Project Development; Community & Economic Development; Infrastructure; Parks and Recreation; Revolving Loan Funds; Development Finance; Flood Mitigation and Abatement

Craig Morris, Regional Planning Coordinator/[email protected] Transportation Planning; Local Planning Assistance; Highway Safety Initiatives; Other Planning Issues; Annexation

Jamie Lawrence, Water Management Coordinator/[email protected] Water Supply Planning; Water Resources Planning; Water and Sewer Infrastructure Funding

Suzanne Arnold, Housing Coordinator/[email protected] Pennyrile Housing Corporation; Single/Multi-family Housing; Home Mortgage Loans; Rehabilitation Projects

Ashley Johnson, Community Development Specialist/Public Administration Specialist/[email protected] Infrastructure; Recreation; City & County Financial Administration; other related community development projects and funding

Angie Crawford, Projects Coordinator/[email protected] Community and economic development; public facilities and services; entrepreneur initiatives; public safety projects Melody Goodwin, Program/Administrative Assistant/[email protected] Intergovernmental Review Process and Highway Safety Programs; Staff support

Jill Collins, Director, Pennyrile AAAIL/[email protected] Budgets, Contracts, Elderly Programs; Area Agency on Aging Council; Aging Service Providers; Program Information; Service/Contract Monitoring; Program Procurement

Amanda Stokes, Aging Planner/In-Home Services Manager/[email protected] Elderly Programs; Area Agency on Aging Council; Aging Service Providers; Program Information; Case Management Supervisor

Ali Jones, Aging and Disability Resource Coordinator/[email protected] Assessment and eligibility services; Intake and pre-screening; Managing the service waiting lists; MIPPA

Belinda Babb, Family Caregiver Coordinator/[email protected] Family Caregiver Program; Ombudsman; Alzheimer’s Support Groups

Debra Cansler, KY State Caregiver Coordinator/[email protected] Kentucky Caregiver Program; Grandparents Raising Grandchildren

Cindy Tabor, Long Term Care Ombudsman/[email protected] Long Term Care Services; Complaint Resolution; Ombudsman Advisory Council; Elder Abuse Council

Payton Kidd, Participant Directed Services Coordinator/[email protected] Participant Directed Services Assessment & Case Management; Veteran’s Directed Care Program

Harley Nittler, Social Services Case Manager/[email protected] Participant Directed Services; Home & Community Based Waiver; Case Management

Alecia Jones, Social Services Case Manager/[email protected] Participant Directed Services; Home & Community Based Waiver; Case Management Brooke Lee, Social Services Case Manager/[email protected] Participant Directed Services; Home & Community Based Waiver; Case Management

Ray Ann Blake, Social Services Case Manager/ADRC Back Up/[email protected] Assessment; Case Management & Intake

Angela Gore, Administrative Assistant/[email protected] Area Agency on Aging Council; Client Records; Data Entry

AGING & INDEPENDENT LIVING

Jason Vincent, Executive Director/[email protected]

PADD Administration & Personnel; Board of Directors; Executive Committee; Pennyrile Development Governmental Center, Inc.; Congressional Relations; Legislative Issues; State & National Organizations

Alisha Sutton, Chief Administrative Officer/[email protected] Financial Administration; Grant Reporting; Payroll; Administrative Issues; Employee Benefits

Cheri Farmer, Executive Assistant/[email protected] Administrative Support; Board Relations; Public Information; Other Related Projects

Kim Meredith/Office Manager & Accounting Assistant/[email protected] Accounts payable and payroll; other accounting functions

Hayla Swaw/Staff Accountant/[email protected] Clerical & accounting support to the Area Agency on Agency & Independent Living and for the Consumer Directed Options Program

http://www.peadd.org/

PENNYRILE AREA DEVELOPMENT DISTRICT BOARD OF DIRECTOR MEETINGS

CALENDAR YEAR 2017

DATE LUNCH MEETING TIME LOCATION/HOPKINSVILLE

JANUARY 9th 11:00 12:00 NOON PADD OFFICE

FEBRUARY 13th 11:00 12:00 NOON CANCELED

MARCH 13th

11:00 12:00 NOON PADD OFFICE

APRIL 10th 11:00 12:00 NOON PADD OFFICE

MAY 8th 11:00 12:00 NOON PADD OFFICE

JUNE 12th ANNUAL MEETING 6:00 P.M. JAMES E. BRUCE CONVENTION CENTER

JULY 10th 11:00 12:00 NOON PADD OFFICE

AUGUST 14th 11:00 12:00 NOON PADD OFFICE

SEPTEMBER 11th 11:00 12:00 NOON PADD OFFICE

OCTOBER 9th 11:00 12:00 NOON PADD OFFICE

NOVEMBER 13th

11:00 12:00 NOON PADD OFFICE

DECEMBER 11th

ANNUAL CHRISTMAS LUNCHEON

12:00 NOON PENNYRILE FOREST STATE RESORT PARK

(** Executive Committee Member) Jan 2017

PENNYRILE AREA DEVELOPMENT DISTRICT, INC. BOARD OF DIRECTORS

FISCAL YEAR 2017

CALDWELL COUNTY Appointed **Judge Ellen Dunning Jan. ‘15 Caldwell County Courthouse 100 East Market Street, Room 7 Princeton, KY 42445 Phone: 270-365-6660 / FAX 270-365-6637/ E-mail: [email protected]

Mayor Daniel Beavers Jan. ‘15 Princeton City Building 206 E. Market Street Princeton, KY 42445 Phone: 270-365-9575 / FAX 270-365-4661 / E-mail: [email protected]

George Barber (city appt.) (exp. 2018) Mar. ‘15 405 Troon Drive Princeton, KY 42445 Phone: 270-365-3265(H) / 270-625-0269(C)

Charles “Nicky” Baker (county appt.) (exp.2018) Jul. ‘15 255 Fredonia Quarry Rd. Fredonia, KY 42411 Phone: 270-545-7061(H) / 270-963-0156(C)

CHRISTIAN COUNTY Appointed **Judge Steve Tribble Jan. ‘94 515 Weber St. Hopkinsville, KY 42240 Phone: 270-887-4100 / FAX 270-885-7501/ E-mail: [email protected]

Mayor Carter Hendricks Jan. ‘15 Municipal Building P.O. Box 707 Hopkinsville, KY 42240

Phone: 270-890-0200 / FAX 270-890-0202 / E-mail: [email protected]

**Lori Harper (Board Chair) (city appt.) (exp. 2018) Jul. ’09

P.O. Box 1045 Hopkinsville, KY 42241 Phone: 270-886-3344/ E-mail: [email protected]







CHRISTIAN COUNTY Appointed Rev Buddy Slaughter (county appt.) (exp. 2018) Jul. ’15 6262 Fort Campbell Blvd.

Hopkinsville, KY 42240 Phone: 270-885-2088 / FAX 270-962-7018/ E-mail: [email protected]

Bernard Standard (county appt.) (exp. 2019) Jul. ’92 Human Relations Commission P O Box 707 Hopkinsville, KY 42240 Phone: 270-887-4010 / 270-FAX 885-0018 / E-mail: [email protected]

CRITTENDEN COUNTY Appointed **Judge Perry Newcom Jan. ‘11 107 S. Main Street, Suite 208 Marion, KY 42064 Phone: 270-965-5251 / FAX 270-965-5252/E-mail: [email protected]

Wade Berry (for Mayor of Marion) Mar. ‘09 201 S. Main St. Marion, KY 42064 Phone: 270-965-3106/FAX 270-704-1467/E-mail: [email protected]

**Robert B. Frazer (county appt) (exp. 2017) Jul. ’99 Greenwell & Frazer P O Box 361 Marion, KY 42064 Phone: 270-965-2261 / FAX: 270-965-2262 / E-mail: [email protected]

Roger Simpson (county appt) (exp. 2018) May ‘16 2501 US 60 East Marion, KY 42064 Phone: 270-965-3302/E-mail: [email protected] HOPKINS COUNTY Appointed **Judge Donnie Carroll Jan. ’07 Hopkins Co. Courthouse

P.O. Box 523 Madisonville, KY 42431 Phone: 270-821-8294 / FAX 270-821-8295 / E-mail: [email protected]

Mayor David Jackson Jan. ’11 Madisonville Municipal Building P.O. Box 705 Madisonville, KY 42431 Phone: 270-824-2100 / FAX 270-821-6161/E-mail: [email protected]










HOPKINS COUNTY Appointed Mayor Jenny Sewell (county appt.) (exp. 2017) Jul. ’08

P O Box 245 Dawson Springs, KY 42408 Phone: 270-797-5165 / FAX: 270-797-8384 / E-mail: [email protected]

Mayor Chris Phelps Jun. ‘16 P.O. Box 100 Mortons Gap, KY 42440

Phone: 270-258-9429 (H) / 270-836-9290 (C) / FAX: 270-821-0202 Email: [email protected]

LIVINGSTON COUNTY Appointed **Judge Chris Lasher Jan. ’03 Livingston County Courthouse P.O. Box 70 Smithland, KY 42081 Phone: 270-928-2105 / FAX 270-928-3262 / E-mail: [email protected]

Mayor Rell Peck May ‘14 115 Farris St. Salem, KY 42078 Phone: 270-988-2278(H) / 270-969-0371(C) / E-mail: [email protected]

William McGee (for Mayor of Smithland) May ‘08

P.O. Box 39 Smithland, KY 42081 Phone: 270-928-2178 Terry Stringer (county appt.) (exp. 2017) Jan. ’16

340 Cody Cooper Road Ledbetter, KY 42058

Phone: 270-898-7589 (H)/ 270-994-8123 (C)/FAX: 270-898-6828/E-mail: [email protected]

Crissy Carter (county appt.) (exp. 2019) Apr’ 15 131 Hospital Drive Salem, KY 42078 Phone: 270-988-7254 / FAX: 270-988-3900 / E-mail: [email protected] LYON COUNTY Appointed

Judge Wade White Jan. ‘11 Lyon County Courthouse P.O. Box 598 Eddyville, KY 42038 Phone: 270-388-7311 / FAX: 270-388-1011 /Email: [email protected]









LYON COUNTY Appointed

Mayor Nancy Slaton Jan. ‘11 Eddyville City Hall P.O. Box 744 Eddyville, KY 42038 Phone: 270-388-2226 / FAX: 270-388-5683/E-mail: [email protected]

**Mayor Lee McCollum (county appt) (exp. 2017) Feb. ’03

1349 Lake Barkley Dr. Kuttawa, KY 42055 Phone: 270-388-7151 / FAX: 270-388-7695 / E-mail: [email protected]

Denise Sutton (county appt) (exp. 2017) Jan. ‘14 967 Scott Rd. Eddyville, KY 42038 Phone: 270-388-0247 /E-mail: [email protected]

MUHLENBERG COUNTY Appointed

**Judge Rick Newman Jan. ’07 Muhlenberg County Courthouse P.O. Box 137 Greenville, KY 42345 Phone: 270-338-2520 / FAX: 270-338-6116 / E-mail: [email protected]

Mayor Jan Yonts Jan. ‘15 P.O. Box 289 Greenville, KY 42345 Phone: 270-338-3966 / FAX: 270-338-3007 / E-mail: [email protected]

Gary Jones (county appt.) (exp. 2019) Jun. ’03 504 Ella Avenue Greenville, KY 42345 Phone: 270-338-4161(H) / 270-543-1629(C) / Email: [email protected]

Mayor Barry Shaver May ’10

214 N. 1st Street Central City, KY 42330 Phone: 270-754-2336 / FAX: 270-754-5745 / E-mail: [email protected]

(Vacancy) (county appt.)









TODD COUNTY Appointed Judge Daryl Greenfield Jan. ‘11

Todd County Courthouse P O Box 355 Elkton, KY 42220 Phone: 270-265-9966/ FAX: 270-265-9966/E-mail: [email protected]

Mayor Jackie Weathers Jan. ‘15

Elkton City Hall P.O. Box 578 Elkton, KY 42220 Phone: 270-265-9877 / FAX 270-265-5816 / E-mail: [email protected]

Mayor Jo Ann Holder (county appt.) (exp. 2018) Jan. ‘15 P.O. Box 72 Trenton, KY 42286 Phone: 270-466-3344 / FAX: 270-466-3332/Email: [email protected]

**Mayor Scott Marshall (county appt.) (exp. 2018) Jul. ‘12 110 Kendall St. Guthrie, KY 42234 Phone: 270-483-2511 / FAX: 270-483-0717/ E-mail: [email protected]

TRIGG COUNTY Appointed **Judge Hollis Alexander Jan. ‘13

Trigg County Courthouse P O Box 672 Cadiz, KY 42211 Phone: 270-522-8459 / FAX: 270-522-9489 / E-mail: [email protected]

Brian Ahart (for Mayor of Cadiz) Jan. ‘15 Cadiz City Hall P.O. Box 1465 Cadiz, KY 42211 Phone: 270-522-8244 / FAX: 270-522-0025 / E-mail: [email protected]

Kim Humphries (county appt.) (exp.2017) Mar. ‘13 763 Sinking Fork Rd.

Cadiz, KY 42211 Phone: 270-886-0254 / E-mail: [email protected]

John Sumner (county appt.) (exp.2017) Mar. ‘13

7618 South Road Cadiz, KY 42211 Phone: 270-206-3601 / FAX: 270-522-6974 /E-mail: [email protected]









STATE SENATORS The Honorable C.B. Embry

P.O. Box 1215 Morgantown, KY 42261 (Home) 270-526-6237 (Office) 502-564-8100 ext. 710

The Honorable Stan Humphries 763 Sinking Fork Rd. Cadiz, KY 42211 (Home) 270-522-0195

The Honorable Dorsey Ridley 4030 Hidden Creek Dr. Henderson, KY 42420 (Home) 270-826-5402 (Office) 270-869-0505 The Honorable Whitney Westerfield 417 Colonial Terrace Hopkinsville, KY 42240 (Office) 270-885-7671

STATE REPRESENTATIVES

The Honorable Lynn Bechler 2359 Brown Mines Rd. Marion, KY 42064 (Home) 270-988-4171

The Honorable Will R. Coursey 285 Oak Level Elva Rd. Symsonia, KY 42082 (Home) 270-851-4433

The Honorable Myron Dossett 491 E. Nashville St. Pembroke, KY 42266 (Home) 270-475-9503

The Honorable Jim Gooch, Jr. 714 North Broadway B2 Providence, KY 42450 (Home) 270-667-7327

(Office) 270-667-5111


The Honorable Kenny Imes 4064 US 641 North Murray, KY 42071

(Home) 270-753-3113 The Honorable Jason Petrie 1011 C. Stokes Rd. Elkton, KY 42220 (Home/Cell) 270-604-2233 (Office) 270-265-3163

The Honorable Melinda Prunty 152 Hart Lane Benton, KY 42324 (Home) 270-657-2138

The Honorable Walker Thomas 2620 Cox Mill Rd. Hopkinsville, KY 42240 (Home/Cell) 270-889-8091

(Office) 270-886-6314

EQUAL OPPORTUNITY EMPLOYER ###

Since there is a possibility that a meeting could be canceled, relocated or rescheduled, please call the PADD Office at 270-886-

9484 to confirm a meeting prior to attending. Pennyrile Area Development District will make every reasonable accommodation

to assist qualified disabled persons in accessing available services or in attending agency activities. If there is a need for PADD to

be aware of a specific accommodation, you are encouraged to contact this agency at least one week in advance of the meeting

so that suitable arrangements can be considered for the delivery of the service or attendance requirement prior to the activity.

Meeting Date Time (CST) Location

Hopkins/Muhlenberg Elder Abuse Council Meeting Jan. 4, 2017 9:00 a.m. Hopkins County Senior Center,

Madisonville

PADD Board of Directors Meeting Jan. 9, 2017 12:00 Noon PADD Office

Alzheimer’s Support Group Meeting Jan. 10, 2017 10:00 a.m. PADD Office, Hopkinsville

Tri County Elder Abuse Council Meeting Jan. 11, 2017 1:00 p.m. PADD Office, Hopkinsville

Pennyrile Elders Abuse Board of Directors Meeting Jan. 11, 2017 1:00 p.m. PADD Office, Hopkinsville

Grandparents Support Group Meeting Jan. 18, 2017 10:00 a.m. PADD Office, Hopkinsville

Alzheimer’s Telehealth Video Conference Jan. 18, 2017 5:30 p.m. PADD Office, Hopkinsville

Trigg County Caregiver Support Group Jan. 24, 2017 12:00 Noon John L. Street Library, Cadiz

Caldwell County Caregiver Support Group Jan. 24, 2017 5:00 p.m. Central Presbyterian Church,

Princeton

Press Release

For Immediate Release

December 29, 2016

Pennyrile Area Development District 300 Hammond Drive Hopkinsville, KY 42240 Phone: (270) 886-9484 Fax: (270) 886-3211 www.peadd.org

Contact: Cheri Farmer [email protected] (270) 886-9484

PADD MONTHLY MEETINGS FOR JANUARY 2017


A publication of the Pennyrile Area Development District

Serving Caldwell, Christian, Crittenden, Hopkins, Livingston, Lyon, Muhlenberg, Todd and Trigg Counties

JANUARY 2017 ISSUE 167

PADD PRESS 1

PADD ANNUAL CHRISTMAS BOARD LUNCHEON AND LEGISLATIVE UPDATE

ThePADDBoardofDirectorshelditsAnnualChristmasLuncheonand2017LegislativeUpdateonMonday,December12thatPennyrileForestStateResortPark.Ms.GinaWinchester,KYDepartmentofParks,welcomedguests.Federal reportswereprovided byMr. Tim Thomas (SenatorMitchMcConnell), Mr. Jason Hasert (Senator Rand Paul), andMs. Sandy Simpson(Congressman JamesComer).A lookahead to the2017LegislativeSessionwasprovidedbySenatorsC.B.Embry, Jr., StanHumphries,DorseyRidley,WhitneyWester ieldandRepresentativesLynnBechlerandJimGooch,Jr.PADDBoardChairLoriHarper presented Representative Brent Yonts with an award from the PADD Board of Directors in appreciation of hisOutstanding Service to the Citizens of the Pennyrile region. Representative‐ElectWalker Thomas stated he is honored torepresent District 8 and is looking forward to serving the citizens of the Pennyrile region in this capacity. Legislatorsshared thatmuch of the focus in this sessionwill be on legislation such as economic development and job creation, taxmodernization,pensionreform,US641,I‐69andBreathittParkwaycompletion,juvenilejusticereform,andcoalseverancetax.Withashort30daysessioninJanuary,prioritylegislationwilltakeprecedence.JasonVincent,PADDExecutiveDirector,expressedhisappreciationtoalltheLegislatorsfortheirleadershipandsupportofPennyrileADD.

Sen.C.B.Embry,Jr.Sen.StanHumphriesSen.DorseyRidleySen.WhitneyWester ieldMs.GinaWinchester

Rep.LynnBechlerRep.JimGooch,Jr.Rep.BrentYontsRep.ElectWalkerThomas Mr.JasonVincent

UPCOMINGEVENTS

2017NADOWashingtonPolicyConferenceMarch20‐22,2017

Arlington,VA

KCADDLegislativeBreakfastFebruary8,20177:00‐9:00a.m.

CapitolAnnexCafeteriaFrankfort,KY

PADD PRESS 2

COMMUNITY&ECONOMICDEVELOPMENT

TheKentuckyDeltaLeadershipNetworkCouncilheld their2016statemeetingonMonday,December12 inGrandRivers. The groupwelcomed Congressman James Comer as the guest speaker for themeeting, aswell asDelta Regional

AuthorityFederal Co‐ChairmanChrisMasingill. TheKentuckyDeltaLeadershipNetwork is comprisedof alumni of theDelta LeadershipInstitute, a leadership program designed to train leaders to workcollaboratively to address the most pressing issues of the Deltaregion. PADD Board member Mayor David Jackson (Madisonville)serves on the DLN Regional Advisory Council representing thewesternKentuckyregioncoveredbytheDeltaRegionalAuthority.

TheDeltaRegionalAuthoritywasestablishedin2000byCongresstomake strategic investments of federal dollars into projects thatimproveregionaleconomicopportunitybyhelpingcreate jobs,buildcommunities,andimprovethelivesofthosewholiveintheeightstateDeltaregion.

PicturedLtoR:ChrisMasingill,JohnMahre,AmyFrogue,CongressmanJamesComer,MayorDavidJacksonandMarkLee

PADDAcceptingAreaDevelopmentFundApplications

The Pennyrile Area Development District is currently accepting applications for the 2016‐17 Area Development Fundprogram. Thisprogramprovidesgrant funds thatcanbeusedbycities,counties,orunitsof localgovernment forsmallcapital projects. There will be approximately $90,000 available for the Pennyrile region. Eligible projects include:construction, reconstruction or other improvements to real estate, major equipment purchases, industrial sitedevelopment, extensionand installationofutilities topublic facilities and industrial sites, andarchitectural, engineeringand legal fees in conjunctionwith capital projects. Ineligible activitiesprimarily relate to “soft” costs suchas feasibilitystudies,masterplan foranycapital improvementproject, salariesor thepurchaseofconsumablesupplies. Applicationswill be accepteduntil the close of business onJanuary30,2017. Once all applications are received, thePennyrileAreaDevelopment District ADF Committee will meet to determine project awards. For information about applications oreligibilityrequirementscontactAmyFrogueorAshleyJohnsonatthePADDof ice(270‐886‐9484).

GrantFundingOpportunitiesAvailable

Applicationsarecurrentlybeingacceptedunder theLandandWaterConservationFundandRecreationalTrailsProgram.Cities,counties,stateandfederalagenciesareeligibletoapplyforfundsundertheseprograms.

TheLandandWaterConservationFund(LWCF)providesfederalgrantfundstoprotectimportantnaturalareas,acquirelandforoutdoor recreation and to developor renovatepublic outdoor recreation facilities suchas campgrounds, picnic areas,sports and play ields, swimming facilities, boating facilities, ishing facilities, trails, natural areas and passive parks. Theminimum request is $5,000 and the maximum is $75,000. The LWCF is a 50/50 matching reimbursement program.ApplicationsfortheLWCFwillbeaccepteduntilApril28,2017.

The Recreational Trails Program (RTP) is funded by the Federal Highway Administration. It can be used to provideassistance for acquisition of easements, development and/ormaintenanceof recreational trails and trailhead facilities forbothmotorizedandnon‐motorizeduse. TheRTPbene itscommunitiesandenhancesqualityof life. All trailsthatreceivemoneyunderthisprogrammustremainopentothepublicandmaintainedforperpetuity.Theminimumrequestunderthisprogramis$5,000andthemaximumis$100,000.TheRTPisa50/50matchingreimbursementprogram.ApplicationsfortheRTPwillbeaccepteduntilMarch31,2017.

Interested parties may contact Ashley Johnson or Angie Crawford at the PADD of ice at (270) 886‐9484 for applicationinformation.

PADD PRESS 3

AREAAGENCYONAGING&INDEPENDENTLIVING

AttentionMedicarebene iciaries!AreyouaMedicarerecipientandneedhelppayingforyourMedicareprescriptiondrug costs? If you do, help is available! If you have limited income and resources and currently have or are eligible forMedicarePartDthenyoumaybeabletogethelppayingforyourmonthlypremiums,annualdeductibles,andprescriptionco‐payments through a program called ExtraHelp. Applying is quick and easy! You can apply by contactingAli Jones atPennyrileAreaDevelopmentDistrictinHopkinsville,KYandsetupanappointmentwithhertoapplyoverthephone.Youcancontactherat1‐(866)844‐4396or1‐800‐928‐[email protected].

ForgottenAngels2016TheLongTermCareOmbudsman’s of icewants toTHANK all its communitypartners thatmadeForgottenAngels2016possible. Itwasanothersuccessfulyearasindividualsinthecommunity,churchesandcivicorganizationsadoptedangelsandprovided themanydonations thatwereneeded. With thehelp of some special volunteers, theOmbudsman’sOf iceserved 275 residents in Personal CareHomes in Cadiz, Central City, Hopkinsville,Madisonville, and PrincetonKentucky.WithoutthisspecialoutreachprogrammanyresidentswouldgowithoutduringChristmas.THANKYOU forhelpingussowecouldrememberthem!!

AreaAgencyonAging&IndependentLivingWelcomesNewStaff

We would also like to welcomeRayAnnBlake,whowashiredasaSocial Services Case Manager onJanuary 3, 2017. She providescase management for HomecareandTitleIIIprogramsinChristianCounty. Ray Ann Blake alsoserves as backup for the Agingand Disability Resource Centerwhere she provides intake andprescreeningtoindividualsaccessingservices.

The Pennyrile Area Agencyon Aging and IndependentLivingwouldliketowelcomeBrooke Lee. Brooke washired as a Social ServicesCase Manager on December12, 2016. Sheprovides casemanagement services toclients enrolled in theHomeand Community Based

Traditional Waiver which includes monthly casemanagementcontacts.

PADD PRESS 4

PADD PRESS An official publication of the

PENNYRILE AREA

DEVELOPMENT DISTRICT

Jason Vincent, Executive Director

Cheri Farmer, Editor

PADD Officers Chair ….……….....…….….Lori Harper Vice Chair……................ Donnie Carroll Secretary…….....................Scott Marshall Treasurer…..…....…..…..Perry Newcom

The preparation of this document was financed with federal, state and local funds under a Joint Funding Agreement .

(270) 886-9484

Pennyrile Area Development District 300 Hammond Drive Hopkinsville, Kentucky 42240

CALDWELL COUNTY LYON COUNTY George Barber, Citizen Representative Lee McCollum, Mayor of Kuttawa Nicky Baker, Citizen Representative Nancy Slaton, Mayor of Eddyville Danny Beavers, Mayor of Princeton Denise Sutton, Citizen Representative Ellen Dunning, Judge/Executive Wade White, Judge/Executive CHRISTIAN COUNTY MUHLENBERG COUNTY Lori Harper, Citizen Representative Rick Newman, Judge/Executive Carter Hendricks, Mayor of Hopkinsville Gary Jones, Citizen Representative Rev. Buddy Slaughter, Citizen Representative Barry Shaver, Mayor of Central City Bernard Standard, Citizen Representative Jan Yonts, Mayor of Greenville Steve Tribble, Judge/Executive CRITTENDEN COUNTY TODD COUNTY Wade Berry, Mayor’s Designee Daryl Greenfield, Judge/Executive Bart Frazer, Citizen Representative JoAnn Holder, Mayor of Trenton Perry Newcom, Judge/Executive Scott Marshall, Mayor of Guthrie Roger Simpson, Citizen Representative Jackie Weathers, Mayor of Elkton HOPKINS COUNTY TRIGG COUNTY Donnie Carroll, Judge/Executive Hollis Alexander, Judge/Executive David Jackson , Mayor of Madisonville Brian Ahart, Mayor’s Designee Chris Phelps, Mayor of Mortons Gap Kim Humphries, Citizen Representative Jenny Sewell, Mayor of Dawson Springs John Sumner, Citizen Representative LIVINGSTON COUNTY Crissy Carter, Citizen Representative Chris Lasher, Judge/Executive Billy McGee, Mayor’s Designee Rell Peck, Mayor of Salem Terry Stringer, Citizen Representative

Follow us on Twitter

MARK YOUR CALENDARS!

Meeting Date Time (CST) Location

Hopkins/Muhlenberg Elder Abuse Council Meeting Jan. 4, 2017 9:00 a.m. Hopkins County Senior Center, Madisonville

PADD Board of Directors Meeting Jan. 9, 2017 12:00 Noon PADD Office, Hopkinsville Alzheimer’s Support Group Meeting Jan. 10, 2017 10:00 a.m. PADD Office, Hopkinsville Tri County Elder Abuse Council Meeting Jan. 11, 2017 1:00 p.m. PADD Office, Hopkinsville Pennyrile Elders Abuse Board of Directors Meeting Jan. 11, 2017 1:00 p.m. PADD Office, Hopkinsville Grandparents Support Group Meeting Jan. 18, 2017 10:00 a.m. PADD Office, Hopkinsville Alzheimer’s Telehealth Video Conference Jan. 18, 2017 5:30 p.m. PADD Office, Hopkinsville Trigg County Caregiver Support Group Jan. 24, 2017 12:00 Noon John L. Street Library, Cadiz Caldwell County Caregiver Support Group Jan. 24, 2017 5:00 p.m. Central Presbyterian Church, Princeton

PADD Executive Committee Meeting Jan. 9, 2017 11:00 a.m. PADD Office, Hopkinsville


300 HAMMOND DRIVE

HOPKINSVILLE, KENTUCKY 42240

FINANCIAL AND COMPLIANCE AUDIT

JUNE 30, 2016

TABLE OF CONTENTS

Board of Directors

Pennyrile Area Development District (Unaudited) 1

West Kentucky Workforce Board (Unaudited) 2

Pennyrile Housing Corporation (Unaudited) 3

Pennyrile Development and Governmental Center (Unaudited) 4

Independent Auditor’s Report 5

Management’s Discussion and Analysis (Unaudited) 7

Basic Financial Statement

Statement of Net Position 12

Statement of Revenues, Expenses and Changes in Net Position 13

Statement of Cash Flows 14

Notes to the Financial Statements 15

Required Supplementary Information

Schedule of Proportionate Share of the Net Pension Liability – County Employee

Retirement System (Unaudited) 35

Schedule of Contributions – County Employee Retirement System (Unaudited) 36

Notes to Required Supplementary Information (Unaudited) 37

Supplementary Information

Schedule of Expenditures of Federal Awards 39

Notes to the Schedule of Expenditures of Federal Awards 41

Statement of Net Position – Between the Rivers Duplex 43

Statement of Revenues, Expenses and Changes in Net Position –

Between the Rivers Duplex 44

Statement of Revenues and Expenditures by Program – Statutory Basis 45

Independent Auditor’s Report on Internal Control Over Financial Reporting and on

Compliance and Other Matters Based on an Audit of Financial Statements

Performed in Accordance with Government Auditing Standards 52

Independent Auditor’s Report on Compliance for Each Major Program and on

Internal Control Over Compliance Required by Uniform Guidance 54

Schedule of Findings and Questioned Costs 56


BOARD OF DIRECTORS (UNAUDITED)

1

June 30, 2016

Officers

Judge Rick Newman, Chair

Ms. Lori Harper, Vice Chair

Mayor Scott Marshall, Treasurer

Judge Donnie Carroll, Secretary

Jason Vincent, Executive Director

Caldwell County Lyon County

Ellen Dunning, Judge/Executive Wade White, Judge/ Executive

George Barber, Citizen Representative Nancy Slaton, Mayor of Eddyville

Nicky Baker, Citizen Representative Lee McCollum, Mayor of Kuttawa

Danny Beavers, Mayor of Princeton Denise Sutton, Board Member

Christian County Muhlenburg County

Steve Tribble, Judge/ Executive Rick Newman, Judge/Executive

Lori Harper, Citizen Representative Gary Jones, Board Member

Carter Hendricks, Mayor of Hopkinsville Barry Shaver, Mayor of Central City

Rev. Buddy Slaughter, Citizen Representative Jan Yonts, Mayor of Greenville

Bernard Standard, Citizen Representative

Crittenden County Todd County

Perry Newcom, Judge/ Executive Daryl Greenfield, Judge/ Executive

Mark Bryant, Mayor’s Designee Jackie Weathers, Mayor of Elkton

Robert B. Frazer, Citizen Representative Jo Ann Holder, Mayor of Trenton

Roger Simpson, Citizen Representative Scott Marshall, Mayor of Guthrie

Hopkins County Trigg County

Donnie Carroll, Judge/ Executive Hollis Alexander, Judge/Executive

David Jackson, Mayor of Madisonville Kim Humphries, Board Member

Chris Phelps, Mayor’s Designee Todd King, Mayor of Cadiz

Jenny Sewell, Board Member John Sumner, Citizen Representative

Livingston County

Chris Lasher, Judge/ Executive

Crissy Carter, Citizen Representative

Billy McGee, Mayor’s Designee

Rell Peck, Mayor’s Designee

Terry Stringer, Citizen Representative

WEST KENTUCKY WORKFORCE BOARD


2

June 30, 2016

Officers

Jackie Jones-Chair

Dennis Courtney-Vice Chair

Gary Jones-Secretary

Clyde Elrod-Treasurer

Business Representatives Education & Training Representatives Clyde Elrod-Ballard Co. Dr. Brian VanHorn-Murray State University

Jason Redfern-Caldwell Co. Dr. Jay S. Allen-Hopkinsville Community College

Dennis Courtney-Calloway Co. Dr. Barbara Veazey-West KY Community & Tech

Phillip Bean-Carlisle Co. Dr. Deborah Cox-Madisonville Community

Jackie Jones-Christian Co. Don Howerton-Adult Education

Terry Ford-Crittenden Co.

Kristy Travis-Fulton Co.

Brad Youngblood-Graves Co. Government & Economic Development Reps

Kory Naranjo-Hickman Co. Mark Manning-Econ. Dev.-Purchase

Ben Spears-Hopkins Co. Dan Bozarth-Econ. Dev-Pennyrile

Crissy Carter-Livingston Co. Jennifer Beck-Walker-Area Development Dist.

Randy Major-Lyon Co. Gina Johnston-Office of Employment & Training

David Puckett-Marshall Co. Nancy Tooley-Office for the Blind

Will McDowell-McCracken Co.

Gary Jones-Muhlenberg Co.

Wayne W. Belanger-Todd Co. Other-Ex Officio (CLEOs)

Donnie Holland-Trigg Co. Judge Bob Leeper-Purchase CLEO

Phil Dunn-Pennyrile Manufacturing Judge Steve Tribble-Pennyrile CLEO

Sandra Richey-Pennyrile Manufacturing

Don Fraher-Purchase Manufacturing

Mary Beth Hudson-Purchase Manufacturing

Workforce Representatives

Robert “Bruce” Taylor-Labor-Pennyrile

Jim H. Key-Labor-Purchase

Kyle Henderson-Labor-Training

Vickie Hutcheson-KY Farmworkers Program, Inc.

Robert Tashjian, Jr.-4-H

Becki Wells-Community Youth

Leigh Ann Jarvis-J.U. Kevil

Katie Lopez-Veterans Affairs

PENNYRILE HOUSING CORPORATION


3

June 30, 2016

Officers

Frank Stafford, Chair

Heath Duncan, Vice Chair

Caldwell County Lyon County

Gale Cherry, Director Lilburn Ann Denney, Director

Sandra Morse, Director Gerald Board, Director

Ellen Dunning, Judge/Executive

Christian County Muhlenberg County

Shirley Carter, Director Morgan Newman Armstrong, Director

Gertrude Bullock, Director Gary Jones, Director

Tom Wallace, Director

Crittenden County Todd County

Todd Perryman, Director Daryl Greenfield, Judge/Executive

Darrin Tabor, Director

Hopkins County Trigg County

Heath Duncan, Director Hollis Alexander, Judge/ Executive

Frank Stafford, Mayor of Mortons Gap Lucy Miller, Director

Thomas Sams, Director

Livingston County

Randell O’Bryan, Director

Barkley Gains, Director

PENNYRILE DEVELOPMENT AND GOVERNMENTAL CENTER


4

June 30, 2016

Officers

Roger Jeffers, Chair

Ron Johnson, Vice Chair

Cecil Mallory, Secretary/ Treasurer

Caldwell County

Sherman Chaudoin

Christian County

Roger Jeffers

Hopkins County

Ron Johnson

Todd County

Cecil Mallory

Trigg County

David Shore

THURMAN CAMPBELL GROUP, PLC CERTIFIED PUBLIC ACCOUNTANTS

5 117 West Ninth Street – Hopkinsville, Kentucky 42240 (270) 885-8481

500 West Main Street – Princeton, Kentucky 42445 (270) 365-9733 324 Franklin Street – Clarksville, Tennessee 37040 (931) 552-7474

Members:

American Institute of

Certified Public Accountants

Kentucky Society of


Tennessee Society of


INDEPENDENT AUDITOR’S REPORT

To the Board of Directors of


Hopkinsville, Kentucky

Report on the Financial Statements

We have audited the accompanying financial statements of the business-type activities and the aggregate discretely

presented component units of Pennyrile Area Development District, as of and for the year ended June 30, 2016, and the

related notes to the financial statements, which collectively comprise Pennyrile Area Development District’s basic

financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with

accounting principles generally accepted in the United States of America; this includes the design, implementation, and

maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from

material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in

accordance with auditing standards generally accepted in the United States of America and the standards applicable to

financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial

statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial

statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material

misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor

considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to

design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the

effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating

the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by

management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial

position of the business-type activities and the aggregate discretely presented component units of Pennyrile Area

Development District as of June 30, 2016, and the respective changes in financial position and, where applicable, cash

flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of

America.

6

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and

analysis, schedule of proportionate share of the net pension liability, schedule of contributions and notes to required

supplementary information on pages 7–11, 35, 36, and 37-38 be presented to supplement the basic financial statements.

Such information, although not a part of the basic financial statements, is required by the Governmental Accounting

Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in

an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required

supplementary information in accordance with auditing standards generally accepted in the United States of America,

which consisted of inquiries of management about the methods of preparing the information and comparing the

information for consistency with management’s responses to our inquiries, the basic financial statements, and other

knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any

assurance on the information because the limited procedures do not provide us with sufficient evidence to express an

opinion or provide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise

Pennyrile Area Development District’s basic financial statements. The Board of Directors listings, Statement of Net

Position – Between the Rivers Duplex, Statement of Revenues, Expenses, and Changes in Net Position – Between the

Rivers Duplex and the Statements of Activities by Program – Statutory Basis on pages 1-4, 43, 44 and 45 – 51 are

presented for purposes of additional analysis as required by grantors and are not a required part of the basic financial

statements. The schedule of expenditures of federal awards and notes to the schedule of expenditures of federal awards

on pages 39-40 and 41-42 is presented for purposes of additional analysis as required by The Title 2 U.S. Code of Federal

Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal

Awards, and is also not a required part of the basic financial statements.

The Statement of Net Position – Between the Rivers Duplex, Statement of Revenues, Expenses, and Changes in Net

Position – Between the Rivers Duplex, the Statements of Activities by Program – Statutory Basis and the schedule of

expenditures of federal awards are the responsibility of management and were derived from and relate directly to the

underlying accounting and other records used to prepare the basic financial statements. Such information has been

subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional

procedures, including comparing and reconciling such information directly to the underlying accounting and other records

used to prepare the basic financial statements or to the basic financial statements themselves, and other additional

procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the

Statement of Net Position – Between the Rivers Duplex, Statement of Revenues, Expenses, and Changes in Net Position –

Between the Rivers Duplex, the Statements of Activities by Program – Statutory Basis and the schedule of expenditures of

federal awards is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

The Board of Directors listings have not been subjected to the auditing procedures applied in the audit of the basic

financial statements and, accordingly, we do not express an opinion or provide any assurance on them.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated January 9, 2017, on our

consideration of Pennyrile Area Development District’s internal control over financial reporting and on our tests of its

compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of

that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results

of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is

an integral part of an audit performed in accordance with Government Auditing Standards in considering Pennyrile Area

Development District’s internal control over financial reporting and compliance.

Thurman Campbell Group, PLC


January 9, 2017


MANAGEMENT’S DISCUSSION AND ANALYSIS (UNAUDITED)

7

The Pennyrile Area Development District (“District”) offers this Management’s Discussion and Analysis to

provide an overview and analysis of the District’s financial activities for the fiscal year ended June 30, 2016. To

fully understand the entire scope of the District’s financial activities, this information should be read in

conjunction with the financial statements provided in this report.

FINANCIAL HIGHLIGHTS

The District’s business-type activities assets and deferred outflows exceeded liabilities and deferred inflows of resources by $532,638 at June 30, 2016. The Component Unit’s assets and deferred outflows were exceeded by the liabilities and deferred inflows of resources by $46,413 at June 30, 2016.

The District’s business-type activities total net position decreased by $62,892 during the year as a result of the pension liability adjustment of $143,200. The Component Unit’s total net position decreased by $3,070 during the year.

OVERVIEW OF THE FINANCIAL STATEMENTS

The District’s report consists of three components: 1) management’s discussion and analysis (this section), 2) the financial statements, and 3) notes to the financial statements. This report also contains supplementary information.

Required Financial Statements The Districts financial statements are prepared on the full accrual basis of accounting in accordance with generally accepted accounting principles.

The Statement of Net Position presents information on all District assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the difference reported as net position. Monitoring increases and / or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving, deteriorating, or stagnating.

The Statement of Revenues, Expenditures and Changes in Net Position identifies the revenues generated and the

expenses incurred during the fiscal year

The Statement of Cash Flows provides information relating to the District’s cash receipts and cash disbursements

during the fiscal year. The statement reports cash receipts, cash payments and net changes in cash resulting from

operations, and provides answers to such questions as where did cash come from, what was cash used for and

what was the change in the cash balance during the reporting period.

Notes to the Financial Statements

These notes provide additional information crucial to understanding data provided in the financial statements. Notes to the financial statements can be found on pages 15 – 34 of this report.

Required Information

Required supplemental information is shown on pages 35 – 38 of the report.

Supplementary Information Supplementary information that is not a required part of the basic financial statements can be found on pages 39 – 51 of this report.



8

OVERVIEW OF THE DISTRICT’S FINANCIAL POSITION AND RESULTS OF OPERATIONS As noted earlier, net position may serve over time as a useful indicator of the District’s financial position. The District’s business-type activities assets and deferred outflows exceeded liabilities and deferred inflows of resources by $532,638 at June 30, 2016. The District’s net investment in capital assets reflects its investment in capital assets less outstanding related debt used to acquire those assets. These assets are not available for future spending. Although the District’s capital investment is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. The following table provides a summary of the District’s Statement of Net Position at June 30:

June 30, 2015 June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 June 30, 2016

Assets

Current and Other Assets 4,840,717$ 4,587,052$ 1,168,882$ 615,280$ 6,009,599$ 5,202,332$

Capital Assets 859,028 813,751 427,016 403,470 1,286,044 1,217,221

Total Assets 5,699,745 5,400,803 1,595,898 1,018,750 7,295,643 6,419,553

Deferred Outflows or Resources

Pension Deferred Outflows 322,022 635,430 - - 322,022 635,430

Total Deferred Outflows or Resources 322,022 635,430 - - 322,022 635,430

Liabilities

Current and Other Liabilities 1,046,820 756,831 964,555 433,900 2,011,375 1,190,731

Net Pension Liability 2,781,037 3,377,279 - - 2,781,037 3,377,279

Long-Term Liabilities 1,366,159 1,274,759 667,004 624,481 2,033,163 1,899,240

Total Liabilities 5,194,016 5,408,869 1,631,559 1,058,381 6,825,575 6,467,250

Deferred Inflows of Resources

Deferred Revenue 27,051 29,200 7,682 6,782 34,733 35,982

Deferred Pension Inflow 205,170 65,526 - - 205,170 65,526

Total Deferred Inflows of Resources 232,221 94,726 7,682 6,782 239,903 101,508

Net Position

Net Investment in Capital Assets 279,177 237,749 (74,367) (75,949) 204,810 161,800

Restricted:

Revolving Loan Fund 190,000 190,000 - - 190,000 190,000

Intermediary Relending Program 572,446 590,763 - - 572,446 590,763

Unrestricted (446,093) (485,874) 31,024 29,536 (415,069) (456,338)

Total Net Position 595,530$ 532,638$ (43,343)$ (46,413)$ 552,187$ 486,225$

Business-type Activities Component Unit Activities Total

At the end of the fiscal year, the District is able to report positive balances in the Net Investment in Capital Assets and Restricted Net Position and in Total Net Position for the government as a whole. The component unit has a negative total net position balance.



9

The following table provides a summary of the District’s Statement of Revenues, Expenses and Changes in Net Position for the year ended June 30:

June 30, 2015 June 30, 2016 June 30, 2015 June 30, 2016

Revenues

Program Revenues

Charges for Services 423,986$ 372,828$ 48,595$ 144,810$

Operating Grants and Contributions 4,764,285 5,004,246 5,563,796 5,131,602

General Revenues

Annual Assessments 65,816 65,791 - -

Interest Earned 9,034 8,953 675 536

Other Revenues 10,131 7,606 - -

Total Revenues 5,273,252 5,459,424 5,613,066 5,276,948

Expenses

General & Administrative (40,173) 226,976 - -

Community/Economic Development 1,017,632 747,100 - -

Transportation Services 97,209 448,175 - -

Aging & Independent Living Services 3,985,957 4,066,005 - -

Revolving Loan Fund 5,979 9,343 - -

Intermediary Relending Program 8,068 5,583 - -

Pennyrile Housing Corporation - - 166,911 165,332

West Kentucky Workforce Board - - 5,452,588 5,102,829

Interest on Long-Term Debt 21,893 19,134 12,444 11,857

Total Expenses 5,096,565 5,522,316 5,631,943 5,280,018

Change in Net Position 176,687 (62,892) (18,877) (3,070)

Net Position - Beginning (restated) 418,843 595,530 (24,466) (43,343)

Net Position - Ending 595,530$ 532,638$ (43,343)$ (46,413)$

Business-type Activities Component Unit Activities

Pennyrile Area Development District Changes in Net Position

Changes in Net Position – Business-type Activities. Net position decreased by $62,892 in the fiscal year 2016. Key elements of the decrease are as follows:

Total revenues were $5,459,424, an increase of 3.5% over the prior year. Of this, program revenues represent 98% of total revenues. Major sources of program revenues include various community support funding and grants. General revenues represent 2% of total revenues. Major sources of general revenues include annual assessments and interest income. Total expenditures were $5,522,316, an increase of 8% from the previous year. Of this, the major functions include aging and independent living services and community and economic development services. Together they comprise 87% of the total program expenditures. The agency recorded a prior period adjustment of ($150,137) to adjust the net pension liability.



10

Changes in Net Position – Component Units. The District’s two component units, 1) Pennyrile Housing Corporation (PHC) and 2) West Kentucky Workforce Board (WKWB) are discretely presented in the financial statements of the District.

1. The PHC’s total revenues were $174,119, an increase of 11% from the prior year. Of this, program revenues represent 100% of total revenues. Charges for services and operating grants and contributions are the major sources of program revenue. Expenditures totaled $177,189 a decrease of 1% from the previous year.

2. The WKWB’s total revenues were $5,102,829, a decrease of 6% from the prior year. The WKWB did not have any general revenues during the 2016 or 2015 fiscal years. Expenditures totaled $5,102,829, a decrease of 6% from the previous year.

CAPITAL ASSETS The District’s business-type activities investment in capital assets as of June 30, 2016 is $859,028 (net of accumulated depreciation). This investment in capital assets includes land, buildings, equipment and construction in progress.

June 30, 2015 June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 June 30, 2016

Land 9,988$ 9,988$ -$ -$ 9,988$ 9,988$

Buildings and Improvements 1,345,393 1,357,042 647,518 647,518 1,992,911 2,004,560

Office Furniture and Equipment 224,408 227,008 25,506 25,506 249,914 252,514

Computers and Equipment 195,844 195,844 233,889 233,889 429,733 429,733

Vehicles 103,174 102,850 - - 103,174 102,850

Construction in Progress - - 3,186 3,186 3,186 3,186

1,878,807 1,892,732 910,099 910,099 2,788,906 2,802,831

Less Accumulated Depreciation (1,019,779) (1,078,981) (483,083) (506,629) (1,502,862) (1,585,610)

Total Net Capital Assets 859,028$ 813,751$ 427,016$ 403,470$ 1,286,044$ 1,217,221$

Business-type Activities Component Unit Activities Total

Pennyrile Area Development District Capital Assets, Net of Accumulated Depreciation

Additional information on the District’s capital assets can be found in Note 3 of this report.

LONG TERM DEBT

At year-end, the District’s business-type activities had $1,366,201 in outstanding notes and program debt,

compared to $1,456,208 at June 30, 2015. The component units had $667,002 in outstanding notes and program

debt, compared to $709,313 at June 30, 2015.

The Pennyrile Development and Governmental Center, blended component until, had $566,015 in outstanding

notes at June 30, 2016 compared to $579,851 at June 30, 2015. This amount is included in the total business-type

activities debt listed above.

During the year, $13,836 was paid to reduce the debt outstanding related to the building addition, $76,171 was

paid to reduce re-lending program debts, and $18,778 was paid to reduce the loan for the PHC apartment duplex

located in Grand Rivers, Kentucky.



11

The Pennyrile Housing Corporation’s payments to the Kentucky Housing Corporation for the Nonprofit Housing

Production loans were $23,533. These loans are drawn down periodically as the money is needed for various

housing projects. There were no borrowings during the fiscal year ended June 30, 2016.

Additional information on the District’s long-term debt can be found in Note 4 of this report.

ECONOMIC FACTORS

During the 2016 fiscal year, the District completed its 47th year of providing leadership on regional issues. The

District is actively involved and partnering with other agencies to provide regional planning; review and technical

services in areas of public administration, social services, economic development, workforce development and

infrastructure development to the local Pennyrile communities in Caldwell, Christian, Crittenden, Hopkins,

Livingston, Lyon, Muhlenberg, Todd and Trigg counties.

Reductions in Federal and State Program funding continue to have a negative impact on the District’s funding

level. Both Congress and the State Legislature continue to look for areas to reduce discretionary spending. At the

federal level, funding for some of the programs operated by the District have been reduced and continue to be

targets for federal reductions in the future. Similarly, at the state level, future budgets will have to absorb

substantial liabilities in the areas of pension, healthcare, and continued investment in much needed

infrastructure. The District is engaged with Legislative and Cabinet level leaders in order to monitor potential

shortfalls impacting programs operated by the District. Management continues to make every effort to minimize

any negative impact on future operations.

The West Kentucky Workforce Board’s allocation funding is partially based on the employment/economic status

of the Pennyrile and Purchase regions. As major unemployment events may occur, the WKWB receives

additional grant dollars to provide services to dislocated workers beyond these allocations. The WKWB has

normally participated in several federal direct funded US Department of Labor grants for special services, but

funding availability for these programs are also being reduced with limited funds now being offered in

competitive solicitations.

REQUESTS FOR INFORMATION

This financial report is designed to provide a general overview of the Pennyrile Area Development District for all

those with an interest in the finances. Questions or requests for additional information may be addressed to Jason

Vincent, Executive Director, Pennyrile Area Development District or Sheila Clark, Director, West Kentucky

Workforce Board, 300 Hammond Drive, Hopkinsville, Kentucky, 42240.

PENNYRILE AREA DEVELOPMENT DISTRICT, INC.

STATEMENT OF NET POSITION

JUNE 30, 2016

12 The accompanying notes are an integral part of the financial statements.

Pennyrile Area Pennyrile West Kentucky

Development Housing Workforce

District Corporation Board

Assets

Current Assets:

Cash and Cash Equivalents 1,482,288$ 286,133$ 1,934$

Program Recievables 721,625 33,291 542,048

Receivables Due from (to) Component Units 297,387 (137,924) (159,463)

Other Current Assets 6,956 - -

Total Current Assets 2,508,256 181,500 384,519

Non-Current Assets:

Certificates of Deposit 834,414 - -

Notes Receivable, Due Within One-Year 153,157 7,493 -

Notes Receivable, Due in More Than One Year 1,091,225 41,768 -

Depreciable Captial Assets, Net 803,763 400,284 -

Non-Depreciable Capital Assets 9,988 3,186 -

Total Non-Current Assets 2,892,547 452,731 -

Total Assets 5,400,803 634,231 384,519

Deferred Outflows of Resources

Deferred Outflows Related to Pensions 635,430 - -

Total Deferred Outflows of Resources 635,430 - -

Liabilities

Current Liabilities:

Accounts Payable 389,855 2,767 377,471

Grants Payable 13,314 - -

Other Current Liabilities 107,164 4,093 7,048

Current Portion of Long Term Debt 91,442 42,521 -

Total Current Liabilities 601,775 49,381 384,519

Non-Current Liabilities:

Accrued Annual Leave 155,056 - -

Net Pension Liability 3,377,279 - -

Long Term Debt Less Current Portion 1,274,759 624,481 -

Total Non-Current Liabilities 4,807,094 624,481 -

Total Liabilities 5,408,869 673,862 384,519

Deferred Inflows of Resources

Unavailable Revenue 29,200 6,782 -

Deferred Inflows Related to Pensions 65,526 - -

Total Deferred Inflows of Resources 94,726 6,782 -

Net Position

Net Investment in Capital Assets 237,749 (75,949) -

Restricted:

Revolving Loan Fund 190,000 - -

Intermediary Relending Program 590,763 - -

Unrestricted (485,874) 29,536 -

Total Net Position 532,638$ (46,413)$ -$

Component Units

1


STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION

FOR THE YEAR ENDED JUNE 30, 2016


Pennyrile Area Pennyrile West Kentucky



Operating Revenues

Charges for Services 315,679$ 53,560$ -$

Rent 57,149 - -

Grants 5,004,246 120,023 5,102,829

Annual Assessments 65,791 - -

Other Revenues 7,606 - -

Total Operating Revenues 5,450,471 173,583 5,102,829

Operating Expenditures

General & Administrative 226,976 - -

Community/Economic Development 747,100 - -

Transportation Services 448,175 - -

Aging Services 4,066,005 - -

Revolving Loan Fund 9,343 - -

Intermediary Relending Program 5,583 - -

Pennyrile Housing Corporation - 165,332 -

West KY Workforce Board - - 5,102,829

Total Operating Expenditures 5,503,182 165,332 5,102,829

Operating Income (52,711) 8,251 -

Non-operating Revenues (Expenditures)

Interest Income 8,953 536 -

Interest Expense (19,134) (11,857) -

(10,181) (11,321) -

Net Change in Net Position (62,892) (3,070) -

Net Position - Beginning (Previously Reported) 745,687 (43,343) -

Prior Period Adjustment (Note 10) (150,157) - -

Net Position - Beginning (Restated) 595,530 (43,343) -

Net Position - Ending 532,638$ (46,413)$ -$

Total Non-operating Revenues

(Expenditures)

Component Units


STATEMENT OF CASH FLOWS



Pennyrile Area Pennyrile West KY



CASH FLOWS FROM OPERATING ACTIVITIES:

Cash Received from Grantor Agencies 5,523,742$ 105,853$ 5,594,303$

Other Cash Received 446,225 53,560 -

Payments to Suppliers & Providers of Program Services (4,347,909) (8,139) (4,419,582)

Payments for Employees Services and Benefits (1,307,564) (87,633) (1,175,119)

Net Cash Provided/(Used) by Operating Activities 314,494 63,641 (398)

CASH FLOWS FROM CAPITAL

AND RELATED FINANANCING ACTIVITIES:

Purchase of Capital Assets (44,542) - -

Sale of Capital Assets 13,000 - -

Interest Expense (19,801) (11,857) -

Principal Payment on Long-Term Debt (90,007) (42,311) -

Net Cash Used in Capital and Related Financing Activities (141,350) (54,168) -

CASH FLOWS FROM INVESTING ACTIVITIES:

Interest Income 14,808 536 -

Net Cash Provided by Investing Acitivites 14,808 536 -

Net Increase/(Decrease) in Cash and Cash Equivalents 187,952 10,009 (398)

Cash and Cash Equivalents - Beginning of Year 2,128,750 276,129 2,332

Cash and Cash Equivalents - End of Year 2,316,702$ 286,138$ 1,934$

Reconciliation of Operating Income to Net Cash Provided

by (Used for) Operating Activities:

Operating Income (52,711)$ 8,251$ -$

Depreciation Expenses 74,818 23,547 -

Loss on Sale of Assets 2,000 - -

GASB 68 Pension Expense Adjustment 142,966 - -

Decrease (Increase) in Assets:

Receivables, Net 359,907 (25,367) 491,474

Other Current Assets 3,427 12,097 -

Loans Receivable 157,440 - -

Increase (Decrease) in Liabilities:

Accounts and Other Payables (287,314) (3,451) (523,897)

Grants Payable (52)

Change in Due/To From (85,004) 50,756 34,248

Other Current Liabilities (16,689) (1,292) (2,223)

Accrued Leave 13,557 - -

Unearned Revenue 2,149 (900) -

Net Cash Provided/(Used) by Operating Activities 314,494$ 63,641$ (398)$

Component Units


NOTES TO THE FINANCIAL STATEMENTS

JUNE 30, 2016

15

1. Summary of Significant Accounting Policies

The financial statements of the Pennyrile Area Development District (the “District”) have been prepared in

accordance with accounting principles generally accepted in the United States of America, as applied to

government units (hereinafter referred to as generally accepted accounting principles (GAAP)). The

Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing

governmental accounting and financial reporting principles. The following is a summary of the more

significant policies.

a. The Reporting Entity

The Pennyrile Area Development District (the District) was established under the laws of the

Commonwealth of Kentucky by KRS 147A.050(4). The Attorney General in OAG 78-534 held that Area

Development Districts are political subdivisions of the Commonwealth of Kentucky. As an Area

Development District, the District entered into various agreements, memoranda of agreements and

contracts, all of which are subject to the financial management of the District. The District operates under

a Board of Directors comprised of a minimum of fifty-one percent elected officials. The County

Judge/Executive, at least one mayor and a citizen director from each of the nine counties serve on the

Board.

Generally accepted accounting principles require government financial statements to include the primary

government and its component units. Component units of a governmental entity are legally separate

entities for which the primary government is considered to be financially accountable and for which the

nature and significance of their relationship with the primary government are such that exclusion would

cause the combined financial statements to be misleading. The primary government is considered to be

financially accountable if it appoints a majority of an organization’s governing body and is able to impose

its will on that organization or there is a potential for the organization to provide specific financial

benefits to or impose specific financial burdens on the primary government. Based on the application of

the criteria set forth by the GASB, the District has determined that there are agencies or entities that

should be presented as either discretely presented or blended component units.

Discretely presented component units:

Pennyrile Housing Corporation (PHC) was established to assist low and moderate income families to

secure affordable housing.

West Kentucky Workforce Board (WKWB) was established after the implementation of the Workforce

Investment Act (WIA)/ Workforce Innovation and Opportunity Act (WIOA) under the U.S. Department

of Labor. The WKWB supports new business/expansion and assists in the retention of a well-trained

workforce in the Western Kentucky region.

Neither PHC nor WKWB issue separate financial statements. The District provides personnel and

facilities to PHC and WKWB and is reimbursed by the component units for such services. Salary

expenditures are directly expensed. All other shared costs are expensed according to the shared cost plan.


NOTES TO THE FINANCIAL STATEMENTS, CONTINUED

JUNE 30, 2016

16

1. Summary of Significant Accounting Policies, Continued

a. The Reporting Entity, Continued

Blended component unit:

The Pennyrile Development and Governmental Center (PDGC) is considered to be a blended

component unit. As such, the activities of the PDGC have been included with those of the District.

The PDGC was established to provide building facilities for the District.

b. Basis of Presentation

In accordance with Governmental Accounting Standards Board (GASB) Statement No. 20,

Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That

Use Proprietary Fund Accounting, PADD follows all GASB pronouncements.

c. Basis of Accounting and Measurement Focus

Proprietary Funds

The Statement of Net Position, the Statement of Revenues, Expenses and Changes in Net Position

and the Statement of Cash Flows display information about the District. These statements

distinguish between activities that are of the District and those that are component unit activities.

These statements are prepared using the economic resources measurement focus and the accrual

basis of accounting. Accordingly, all of the District’s assets, deferred outflows of resources,

liabilities, and deferred inflows of resources, including capital assets and long-term liabilities, as

applicable, are included in the accompanying Statement of Net Position. The Statement of

Revenues, Expenses, and Changes in Net Position present the changes in net position. Under the

accrual basis of accounting, revenues are recognized in the period in which they are earned while

expenses are recognized in the period in which the liability is incurred, regardless of the timing of

cash flows.

The District recognized investment income as non-operating income. All other income is

recognized as operation income.

d. Use of Estimates

The preparation of financial statements, in accordance with generally accepted accounting principles,

requires management to make estimates and assumptions that affect the reported amounts of assets

and liabilities at the date of the financial statements and reported amounts of revenues and

expenditures during the reporting period. Actual results could differ from those estimates.



JUNE 30, 2016

17


e. Cash and Investments

The District’s cash and cash equivalents are considered to be cash on hand, demand deposits and

short-term investments. Short-term investments are those investments with an original maturity of 90

days or less.

It’s the District’s policy to follow Kentucky Revised Statute 66.480 which permits the District to

invest in U.S. Treasury obligations, U.S. Agency Obligations, certain Federal instruments, repurchase

agreements, commercial banks’ certificates of deposit, savings and loan deposits and the

Commonwealth of Kentucky investment pool. As security for deposits of the District, any bank doing

such business is required to pledge securities in an amount to exceed funds on deposit by the District.

In addition, the District is insured by FDIC for up to $250,000 with their bank.

f. Capital Assets

In the Statement of Net Position, land, buildings, equipment, and vehicles are accounted for as capital

assets in the applicable proprietary or component unit activity column. Capital assets are recorded at

historical cost or estimated historical cost if purchased or constructed. Donated capital assets are

recorded at acquisition value at the date of donation. The District has established a policy of

capitalizing assets with an initial, individual cost of more than $5,000, and an estimated useful life in

excess of one year.

Capital assets of the District, as well as the component units, are depreciated using the straight line

method over the following estimated useful lives:

Buildings and Improvements 7-31.5 Years

Vehicles 3 Years

Office Furniture and Fixtures 5-15 Years

Computers and Equipment 3-7 Years

The cost of normal maintenance and repairs that do not add to the value of the assets or materially

extend the asset’s life are not capitalized. Land and construction in progress are not depreciated.

g. Notes Receivable

Notes receivable are stated at the outstanding principal amount net of allowance for uncollectible

notes. Management determines the allowance for uncollectible notes based on review of outstanding

receivables, historical collection information and existing economic conditions. Outstanding notes

accrue interest based on the terms of the respective note agreements and are collateralized by

promissory notes and security agreements. Management determines when a note receivable is

considered delinquent. Delinquent notes are written off based on individual credit evaluation and

specific circumstances of the borrower. Management determined that no allowance for uncollectible

notes receivable was necessary at June 30, 2016.



JUNE 30, 2016

18


h. Compensated Absences

All full-time employees are entitled to annual leave at the rate of one to five years of service, twelve

days per year; six to ten years of service, fifteen days per year; eleven to fifteen years of service,

eighteen days per year; sixteen to twenty years of service, twenty-one days per year; and twenty-one

or more years of service, twenty-four days per year. Annual leave accrues from the anniversary date

of hire on a pro-rated basis. Accrued annual leave is limited to forty days on February 1st of each year.

An employee who resigns will be paid for all accumulated annual leave, up to the legal maximum

they are permitted to carry over from year to year, provided the employee gives at least fourteen

calendar days written notice of their final workday.

Accumulated unpaid annual leave amounts are accrued when incurred if significant at year-end. At

June 30, 2016, these liabilities included $155,056 in annual leave pay.

i. Deferred Outflows/ Inflows of Resources

In addition to assets, the Statement of Net Position will sometimes report a separate section for

deferred outflows of resources. This separate financial statement element, deferred outflows of

resources, represents an acquisition of net position that applies to a future period(s) and so will not be

recognized as an outflow of resources (expense/expenditure) until that time. The District has $635,430

in deferred outflows of resources for fiscal year ended June 30, 2016 that relates to funds paid that

relate to a future time period.

In addition to liabilities, the Statement of Net Position will sometimes report a separate section for

deferred inflows of resources. This separate financial statement element, deferred inflows of

resources, represents an acquisition of net position that applies to a future period(s) and so will not be

recognized as an inflow of resources (revenue) until that time. The District has $94,726 in deferred

inflows of resources for fiscal year ended June 30, 2016 that relates to funds received that relate to a

future time period.

j. Net Position

Net position represents the difference between assets and deferred outflows of resources, and

liabilities and deferred inflows of resources. Net position is displayed in three components:

Net Investment in Capital Assets - consists of capital assets net of accumulated depreciation and is

reduced by any outstanding debt that was used to finance those assets plus deferred outflows of

resources less deferred inflows of resources related to those assets.



JUNE 30, 2016

19


j. Net Position, Continued

Restricted Net Position – consists of net assets that have a third-party (statutory or granting agency)

limitation on their use. The District uses restricted assets first, as appropriate opportunities arise, but

reserves the right to selectively defer the use until a future project. The District has restricted net

assets in the Revolving Loan Fund and Intermediary Relending Program in the amounts of $190,000

and $590,763 respectively.

Unrestricted Net Position - consists of all other net assets that do not meet the definition of

“restricted” or “invested in capital assets, net of related debt”. The Board of Directors has the

authority to revisit or alter this designation.

k. Prioritization and Use of Available Resources

When both restricted and unrestricted resources are available for use, it is the District’s policy to use

restricted resources first, then unrestricted resources as they are needed.

l. Non-exchange Transactions

Non-exchange transactions, in which the District receives value without directly giving equal value in

return, include grants, donations and other gifts. Revenue from grants, entitlements and donations are

recognized in the fiscal year in which all eligibility requirements have been satisfied. Eligibility

requirements include timing requirements, which specify the year when the resources are required to

be used or the year when use is first permitted, and, matching requirements, in which the District

must provide local resources to be used for a specified purpose.

m. Cost Allocation Plan

The District is required by the Department of Local Government to operate under a cost allocation

plan that conforms with 2 CFR Part 225. A summary of the cost allocation plan begins in Note 9. The

District is in conformity with 2 CFR Part 225.

n. Fair Value of Financial Instruments

Fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of

a liability in an orderly transaction between market participants at the measurement date and the

principal or most advantageous market for that asset or liability.

The fair value should be calculated based on assumptions that market participants would use on

pricing the asset or liability, not on assumptions specific to the entity.

Cash and cash equivalents, certificates of deposit, receivables, other current assets, other non-current

assets, accounts and grant payables, other current liabilities, and non-current liabilities – The

carrying amounts reported in the balance sheets for these items are a reasonable estimate of the fair

value.



JUNE 30, 2016

20


o. Date of Management Review

In preparing these financial statements, the District has evaluated the events and transactions for

potential recognition or disclosure through January 9, 2017 the date the financial statements were

available to be issued.

p. Pensions

For purposes of measuring the net pension liability deferred outflows of resources and deferred

inflows of resources related to pensions, and pension expense, information about the fiduciary net

position of the County Employees Retirement System in the Kentucky Retirement Systems (KRS)

and additions to/deductions from the plan’s fiduciary net position have been determined on the same

basis as they are reported by the KRS. For this purpose, benefits (including refunds of employee

contributions) are recognized when due and payable in accordance with the benefit terms of the

County Employees Retirement System. Investments are reported as fair value.

q. Budgetary Information

The District is not required to adopt a legally binding budget. The District follows the general practice

of adopting program budgets; however, any combining of such budgets to present a comparison of the

District’s overall operations would not be meaningful and would be unduly complex. The WKWB is

required to adopt a legally binding contract budget.

r. Related Company Transactions

The District handles transfers between the primary government and component units as revenues

when received and expenses when paid. Short-term amounts owed between units are classified as

“Due to/from Component Units”.

s. Change in Financial Reporting

For the year ended June 30, 2016 the District adopted a new financial reporting framework. Per State

of Kentucky guidance, the District now reports operations as a proprietary fund.



JUNE 30, 2016

21

2. Deposits and Investments

State statutes require that all deposits in financial institutions be fully collateralized by U.S. Government

obligations or its agencies and instrumentalities or direct obligations of Kentucky or its agencies and

instrumentalities that have a market value of not less than the principle amount of deposits. The District’s

deposits, including certificates of deposit, were insured or collateralized as required by State statutes at

their highest daily balance during the fiscal year.

As of June 30, 2016 deposits are collateralized as follows:

Bank

Balance

Insured

FDIC

2,515,825$ 477,189$ 2,038,636$

22,811 22,811 -

286,865 286,865 -

63,638 1,925 61,714

Total 2,889,139$ 788,790$ 2,100,349$

Business-type Activities

Blended Component Unit - PDGC

Component Unit - PHC

Component Unit - WKWB

Uninsured and

collateralized with

securities held by the

pledging financial

instituition's agent but

not in the name of the

District

3. Capital Assets

Capital asset activity of the District for the year ended June 30, 2016, consisted of the following:

Balance Additions/ Deletions/ Balance

June 30, 2015 Transfers Transfers June 30, 2016

Business-type Activities

Land 9,988$ -$ -$ 9,988$

Buildings and Improvements 1,345,393 11,649 - 1,357,042

Office Furniture and Equipment 224,408 2,600 - 227,008

Computers and Equipment 195,844 - - 195,844

Vehicles 103,174 17,293 (17,617) 102,850

Total 1,878,807 31,542 (17,617) 1,892,732

Less Accumulated Depreciation (1,019,779) (74,819) 15,617 (1,078,981)

Total Business-type Activities 859,028$ (43,277)$ (2,000)$ 813,751$

A summary of the component units fixed asset transactions for the year ended June 30, 2016, follows:



JUNE 30, 2016

22

3. Capital Assets, Continued

Balance Additions/ Deletions Balance

June 30, 2015 Transfers Transfers June 30, 2016

Componet Unit Activities

Buildings and Improvements 647,518$ -$ -$ 647,518$

Office Furniture and Equipment 25,506 - - 25,506

Computers and Equipment 233,889 - - 233,889

Construction in Progress 3,186 - - 3,186

Total 910,099 - - 910,099

Less Accumulated Depreciation (483,083) (23,546) - (506,629)

Total Componet Unit Activites 427,016$ (23,546)$ -$ 403,470$

For the year ended June 30, 2016, depreciation on capital assets was charged or allocated as follows:

General & Administrative 2,785$

Community/Economic Development 7,119

Transportation Services 1,447

Aging Services 10,597

Revolving Loan Fund 163

Intermediary Relending Program 52

Pennyrile Development and Gov't Center 40,734

West Kentucky Workforce Board 10,891

Pennyrile Housing Corporation 24,577

Total Depreciation Expense 98,365$



JUNE 30, 2016

23

4. Non-Current Liabilities

The District’s non-current liabilities include compensated absences and notes and leases payable. The

following is a summary of non-current liability transactions for the year ended June 30, 2016:

Balance Balance

6/30/2015 Additions Payments 6/30/2016 Due 1 Year

Business-type

Compensated Absences 141,499$ 118,539$ 104,982$ 155,056$ -$

USDA 876,357 - 76,171 800,186 76,975

KACO 579,851 - 13,836 566,015 14,467

Total Governmental 1,597,707 118,539 194,989 1,521,257 91,442

Component Units

KHC 4,291 - 1,076 3,215 1,076

KHC 6,315 - 1,263 5,052 1,263

KHC 11,373 - 1,895 9,478 1,896

KHC 24,612 - 3,516 21,096 3,516

KHC 25,650 - 3,206 22,444 3,206

KHC 29,407 - 3,267 26,140 3,267

KHC 26,651 - 2,423 24,228 2,423

KHC 22,547 - 2,050 20,497 2,050

KHC 6,766 - 564 6,202 564

KHC 6,125 - 471 5,654 471

KHC 15,798 - 1,011 14,787 935

KHC 28,297 - 1,696 26,601 1,570

KHC 3,283 - 1,095 2,188 1,095

KHC 498,198 - 18,778 479,420 19,189

Total Component Units 709,313 - 42,311 667,002 42,521

Total 2,307,020$ 118,539$ 237,300$ 2,188,259$ 133,963$



JUNE 30, 2016

24

4. Non-Current Liabilities, Continued

Non-current liabilities at June 30, 2016, are comprised of the following:

Final Balance

Notes and Leases Payable Interest Rate Maturity Date 6/30/2016

USDA 1.00% 2027 800,186$

Kentucky Association of Counties 3.86% 2037 566,015

Total Business-type Activities 1,366,201

Final Balance

Notes and Leases Payable Interest Rate Maturity Date 6/30/2016

Kentukcy Housing Corporation 1.00% 2017 2,188














Total Component Units 667,002

Total Long-Term Debt 2,033,203$

Business-type

Component Units



JUNE 30, 2016

25


The annual requirements to retire debt are as follows:

Total

Year Prinicpal Interest Debt Service

2017 76,975$ 8,025$ 85,000$

2018 77,745 7,255 85,000

2019 78,522 6,478 85,000

2020 79,307 5,693 85,000

2021 80,100 4,900 85,000

2022-2026 407,537 11,791 419,328

Totals 800,186$ 44,142$ 844,328$

Total

Year Principal Interest Debt Service

2017 14,467$ 24,110$ 38,577$

2018 15,090 23,487 38,577

2019 15,745 22,832 38,577

2020 16,388 22,189 38,577

2021 17,125 21,452 38,577

2022-2026 97,325 95,558 192,883

2027-2031 120,186 72,696 192,882

2032-2036 148,403 44,479 192,882

2037-2041 121,286 3,454 124,740

Totals 566,015$ 330,257$ 896,272$

Total

Year Principal Interest Debt Service

2017 42,423$ 11,414$ 53,837$

2018 42,832 10,799 53,631

2019 42,143 10,145 52,288

2020 41,484 9,548 51,032

2021 40,678 10,982 51,660

2022-2026 174,475 33,597 208,072

2027-2031 136,621 21,287 157,908

2032-2036 135,436 8,231 143,667

2037-2041 10,910 44 10,954

Totals 667,002$ 116,047$ 783,049$

Component Activities - Notes Payables

Business-type Activities - Leases Payable

Business-type Activities - Notes Payable



JUNE 30, 2016

26


The lease payable is considered to be a capital lease. The lease was to fund the construction of a building

addition to the District’s facilities. The cost of the addition was $803,027 with current accumulated

depreciation of $178,451 and the present value of the minimum lease payments is $566,015 at June 30,

2016.

Amortization of the building has been included in depreciation expense.

5. Pensions Plan

Plan description. Employees with membership in the Kentucky Retirement Systems (KRS) are provided

with pensions through the County Employee Retirement System (CERS), a cost sharing multiple-

employer pension plan administered by the KRS. The KRS was created by state statute under Kentucky

Revised Statute Chapter 61. The KRS Board of Trustees is responsible for the proper operation and

administration of all employer pension plans in the KRS. The Kentucky Department of Revenue, an

agency in the legislative branch of state government, administers the plans of the KRS. The KRS issues a

publically available financial report that can be obtained at www.kyret.ky.gov.

Benefits provided. Kentucky Revised Stature Chapter 61 established the benefit terms and can be

amended only by the Kentucky General Assembly.

Members of the CERS (nonhazardous), participating prior to September 1, 2008 (Tier 1), are eligible to

retire with an unreduced benefit at age 65 or any age with over 27 years of service credit. Benefits are

determined by a formula using the member’s five highest annual compensations and the member’s years

of service. A reduced early retirement benefit is available at age 65 with at least 25 years, but less than 27

years of service credit, or at age 55 with 5 years of service credit.

Members of the CERS (nonhazardous), participating after September 1, 2008 but before January 1, 2014

(Tier 2), are eligible to retire with an unreduced benefit at age 57 if age plus service credits equal 87 years

at retirement or after age 65 with 5 years of service credit. Benefits are determined by a formula using the

member’s last five consecutive year’s compensation and the member’s years of service credit. A reduced

early retirement benefit is available at age 60 with at least 10 years of service credit.

Members of the CERS (nonhazardous), participating after January 1, 2014 (Tier 3), are eligible to retire

with an unreduced benefit at age 57 and if age plus service credits equals 87 years at retirement or after

age 65 with 5 years of service credit.



JUNE 30, 2016

27

5. Pensions Plan, Continued

Service related disability benefits are provided for all three tiers regardless of length of service. A variety

of death benefits are available under various eligibility criteria. Member and beneficiary annuitants are

entitled to automatic cost of living adjustment (COLAs) after retirement. The COLA has increased

annually by 1.5% since July 1, 2003. A member who leaves employment may withdraw their employee

contribution, plus any accumulated interest.

Contributions. Contributions for members are established in the statutes governing the KRS and may only

be changed by the Kentucky General Assembly. CERS covered employees are required to contribute 5%

of gross pay and all employees that began participating after September 1, 2008 are required to contribute

an additional 1% for health coverage. The agencies make employer contributions at the rate set by the

Board of Trustees as determined by an actuarial valuation. By law, employer contributions for the CERS

are required to be paid. Employer contributions by the District for the year ended June 30, 2016 to the

CERS were $325,135 which is 17.06% of covered payroll and any additional required payments. The

contribution rate of 17.06% is comprised of amounts for pension and insurance benefits, 12.42% or

$224,692 was allocated to pensions, 4.64% or $83,943 was allocated to insurance and $16,500 in

additional pension payments for other qualified service. The employer rate, when combined with member

contributions, is expected to finance the costs of benefits earned by members during the year, the cost of

administration, as well as an amortized portion of any unfunded liability.

Pension Liabilities (Assets), Pension Expense, and Deferred Outflows of Resources and Deferred

Inflows of Resources Related to Pensions

Pension liability. At June 30, 2016, the District reported a liability of $3,377,279 for its proportionate

share of net pension liability. The net pension liability was measured as of June 30, 2015, and the total

pension liability used to calculate the net pension asset was determined by an actuarial valuation as of that

date. The District’s proportion of the net pension liability was based on the District’s contributions to the

pension plan during the year ended June 30, 2015, relative to the contributions of all members for the year

ended June 30, 2015. At the June 30, 2015 measurement date, District’s proportion was 0.078550% as

shown for CERS on the report submitted on November 18, 2015.

Pension expense. For the year ended June 30, 2016, District recognized a pension expense of $468,334.



JUNE 30, 2016

28


Deferred outflows of resources and deferred inflows of resources. For the year ended June 30, 2016,

District reported deferred outflows of resources and deferred inflows of resources related to pensions

from the following sources:

Deferred Deferred

Outflows of Inflows of

Resources Resources Net differences between expected and actual

experience 28,066$ -$

Change of assumptions 340,562 -

Net difference between projected and actual

earnings on plan investments 30,275 -

Changes in proportion and differences

between employer contributions and

proportionate share of contributions - 65,526

Employer contributions subsequent to the

Measurement Date 236,527 -

635,430$ 65,526$

The amount shown above for “Employer contributions subsequent to the measurement date” will be

recognized as a reduction (increase) to net pension liability (asset) in the following measurement period.

Amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions

will be recognized in pension expense as follows:

June 30 Amount

2017 110,547$

2018 110,547

2019 51,376

2020 60,907

2021 -

333,377$ In the table above, positive amounts will increase pension expense, while negative amounts will decrease

pension expense.

Actuarial assumptions. The total pension liability in the June 30, 2014 actuarial valuation was determined

using the following actuarial assumption, applied to all periods included in the measurement:

Inflation 3.25%

Salary increases 4.00% average, including inflation

Investment rate of return 7.50% net of pension plan investment expense, including inflation



JUNE 30, 2016

29


The mortality table used for active members is RP-2000 Combined Mortality Table projected with Scale

BB to 2013 (multiplied by 50% for males and 30% for females). For healthy retired members and

beneficiaries, the mortality table used is the RP-2000 Combined Mortality Table projected with Scale BB

to 2013 (set back 1 year for females). For disabled members, the RP-2000 Combined Disabled Mortality

Table projected with Scale BB to 2013 (set back 4 years for males) is used for the period after disability

retirement. There is some margin in the current mortality tables for possible future improvement in

mortality rates and that margin will be reviewed again when the next experience investigation is

conducted.

The actuarial assumptions used in the June 30, 2015 valuation were based on the results of an actuarial

experience study for the period July 1, 2008 through June 30, 2013.

The long-term expected return on plan assets is reviewed as part of the regular experience studies

prepared every five years for the System. The most recent analysis, performed for the period covering

fiscal years 2008 through 2013 is outlined in a report dated April 30, 2014. Several factors are considered

in evaluating the long-term rate of return assumption including long term historical data, estimates

inherent in current market data, and a log-normal distribution analysis in which best-estimate ranges of

expected future real rates of return (expected return, net of investment expense and inflation) were

developed by the investment consultant for each major asset class. These ranges were combined to

produce the long-term expected rate of return by weighting the expected future real rates of return by the

target asset allocation percentage and then adding expected inflation. The capital market assumptions

developed by the investment consultant are intended for use over a 10-year horizon and may not be useful

in setting the long-term rate of return for funding pension plans which covers a longer timeframe. The

assumption is intended to be a long term assumption and is not expected to change absent a significant

change in the asset allocation, a change in the inflation assumption, or a fundamental change in the

market that alters expected returns in future years.

The target asset allocation and best estimates of arithmetic real rates of return for each major asset class

are summarized in the following table:

Long-Term Expected

Asset Class Target Allocation Real Rate of Return

Combined Equity 44% 5.40%

Combined Fixed Income 19% 1.50%

Real Return (Diversified Inflation Strategies) 10% 3.50%

Real Estate 5% 4.50%

Absolute Return (Diversified Hedge Funds) 10% 4.25%

Private Equity 10% 8.50%

Cash Equivalent 2% -0.25%

Total 100%



JUNE 30, 2016

30

5. Pensions Plan, Continued Discount rate. The discount rate used to measure the total pension liability was 7.50%. The discount rate

does not use a municipal bond rate.

Projected cash flows. The projection of cash flows used to determine the discount rate assumed that local

employers would contribute the actuarially determined contribution rate Page 5 of projected

compensation over the remaining 28-year amortization period of the unfunded actuarial accrued liability.

The actuarial determined contribution rate is adjusted to reflect the phase in of anticipated gains on

actuarial value of assets over the first four years of the projection period.

Sensitivity of the proportionate share of net pension liability (asset) to changes in the discount rate. The

following presents the net pension liability of the District, calculated using the discount rate of percent, as

well as what the District’s net pension liability would be if it were calculated using a discount rate that is

1-percentage-point lower (6.75%) or 1-percentage-point higher (8.75%) than the current rate for non-

hazardous:

1% Decrease Discount Rate 1% Increase

(6.50%) (7.50%) (8.50%)

Pennyrile Area Development District's net

pension liability4,311,514$ 3,377,279$ 2,577,186$

Pension plan fiduciary net position. Detailed information about the pension plan’s fiduciary net positon is

available in a separately issued CERS financial report.

6. Risk Management

The District is exposed to various risks of loss related to torts, theft of, damage to, and destruction of

assets; errors and omission; injuries to employees; and natural disasters. The District is insured under a

public entity risk pool for these types of risk, including workers’ compensation. In accordance with

Kentucky Revised Statute 304.48-250, if the assets of the liability insurance group (pool) are at any time

insufficient to enable the group to discharge its legal liabilities, other obligations, and to maintain the

required reserves, the pool shall immediately levy an additional assessment upon all members of the pool

for the amount necessary to make up the deficiency. The District reduces the risk of loss by purchasing

commercial liability insurance. No additional assessments have resulted for the liability insurance or

workers’ compensation insurance in any of the past three fiscal years.



JUNE 30, 2016

31

7. Contingencies

The District participates in numerous state and federal grant programs that are governed by various rules

and regulations of the grantor agencies. To the extent that the District has not complied with the rules and

regulations governing these grants, refunds of any money received may be impaired. Based on prior

experience, management believes the District will not incur significant losses from possible grant

disallowances. Amounts that management anticipates will be refunded are included in grants payable.

The District passes a significant portion of the state and federal grant funds it receives through to

subrecipients. The District monitors the activities of the subrecipients and requires that applicable

subrecipients have financial and compliance audits performed. To the extent that audits of subrecipients

indicate failures to comply with applicable grant requirements, the District assesses the likelihood of grant

refunds payable as a result of such noncompliance, and records a liability for amounts management deems

to be in excess of amounts recoverable from the subrecipient. Management also assesses the likelihood of

noncompliance by subrecipients that have not yet submitted audited results and, to the extent material

amounts are believed by management to be refundable, amounts in excess of what management deems

recoverable from the subrecipient, is recognized as a liability of the District. Continuation of the District’s

programs is predicated by the grantor’s satisfaction that the funds are being spent as intended and the

grantors’ intent to continue their programs.

8. Cost Allocation Plan

The District allocates shared costs according to the cost allocation plan. The plan is calculated according

to a monthly salary allocation ratio that is calculated for each applicable program. The shared costs are

made up of the costs determined to be indirect costs incurred on behalf of all programs.

Operating expenses of the District are charged as either direct program costs or indirect costs on behalf of

all programs. Direct charges to a particular program are as defined in 2 CFR 200, which can be identified

specifically with a particular program objective. The criteria as used by the District in determining direct

and indirect costs are as follows:

A. Salaries and Wages

a. Direct Costs – The majority of the employee’s direct charge their salary costs since their work is

specifically identifiable to specific grants, contracts, or other activities of the organization. The

charges are supported by auditable labor distribution reports which reflect the actual activities of

the employees.

b. Indirect Costs – The following staff members charge 100% of their salary costs indirectly.

i. Executive Assistant

ii. Office Manager



JUNE 30, 2016

32

8. Cost Allocation Plan, Continued

c. Mixed Charges – The following employees may charge their salary costs to both direct and

indirect activities:

i. Executive Director

ii. Administrative Officer

iii. Receptionist

iv. Computer Manager

The distinction between direct and indirect is primarily based on functions performed. For

example, when the positions shown are performing functions that are necessary and beneficial to

all programs, they are indirect. When functions are specific to one or more programs they are

direct because they do not benefit all programs. Auditable labor distribution records which reflect

the actual activities of employees are maintained to support the mix of direct/ indirect charges.

d. Release time costs (vacation leave earned, sick leave used, and paid holidays) are considered part

of salary costs. Since such costs are part of salary, the recipient does not claim release time as

separate charges. The District’s records release time as a direct or indirect cost in the same

manner that salary costs are recorded. Vacation leave earned but not used during each fiscal

period is treated as a cost incurred during the period the leave is earned.

B. Fringe Benefits

The District contributes the following fringe benefits for its employees:

Federal Insurance Contributions Act (Social Security and Medicare)

Unemployment Insurance

Health, Dental and Vision Insurance

Disability Insurance

Employee Discretionary Insurance Coverage

Kentucky Retirement System

Worker’s Compensation Insurance

Life Insurance

Annual Leave

Since the district’s accounting system tracks fringe benefits costs by individual employee and charges

those costs directly or indirectly in the same manner as salary and wage costs are recorded, the district

does not need to have a fringe benefit rate established.

In accordance with OMB Circular A-87, Attachment B (11)(d)(3), payments to separating employees for

unused leave are treated as indirect costs when computing the indirect cost rate. Payments to separating

employees for unused leave are not charges as direct costs to any federal awards.



JUNE 30, 2016

33


C. Travel

Travel costs are charged either as direct or indirect depending upon the predominant purpose of the

trip. Auditable travel vouchers support all claimed travel costs. Travel costs are normally limited to

those allowable under the Federal Travel Regulations. The District identifies unallowable travel costs

(e.g., most first class airfare, excessive lodging costs, and alcoholic beverages) and does not charge

them as direct to federal awards or as indirect to any indirect cost pool.

D. Consultant Costs

All consultant contracts whose content is directly attributed to specific work elements are to be

charged as a direct cost of the program(s) in which they apply.

E. Printing and Duplicating

All printing and duplicating costs which are directly attributable to documents within a specific work

element are to be charged as a direct cost. This specifically applies to any printing, which is necessary

on required plans and reports. All miscellaneous printing costs are to be charged as indirect service

costs.

F. Postage

All postage costs, which are directly attributable to a specific work element, are to be charged as a

direct cost. All postage not identifiable with a specific program is considered an indirect cost.

G. Audit Fees

The District’s audit cost for the Agency’s annual overall audit with details by specific program are to

be charged as a shared administrative cost; except in the case of a specific program or grant requiring

a special audit report in which case these fees should be charged against that specific program or

grant.

H. Building Rental

All building rental or depreciation and the associated utilities costs is to be charged as a shared

service cost.

I. Equipment Rental/ Purchases

Depreciation charges, rentals, and usage costs of equipment are generally charged as shared service

costs. In some instances, if allowable, depreciation charges, rentals, and usage costs may be charged

as a direct cost to the applicable program element. Equipment purchases are not charged as shared

costs.



JUNE 30, 2016

34


For fiscal year ended June 30, 2016, the shared cost categories that were allocated to all of the programs

are as follows:

Salaries 309,623$

Employee Benefits 178,561

Annual Leave 24,037

Travel 69,645

Duplication 4,378

Postage 5,789

Depreciation 11,395

Other Indirect Costs 283,921

Total Shared Costs 887,349$

9. Prior Period Adjustment

The net position was restated to reflect the change in proportionate share of the net pension liability

related to the County Employee Retirement System. Net position was decreased by $150,137 to reflect

this change.


SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY –

COUNTY EMPLOYEE RETIREMENT SYSTEM (UNAUDITED)

LAST TEN FISCAL YEARS


2015 2016

324,437,700$ 4,299,525,565$

0.081091% 0.07855%

$ 2,630,890 $ 3,377,279

$ 1,832,682 $ 1,809,116

143.55% 186.68%

66.80% 59.97%

Pennyrile Area Development District's proportion of

the net pension liability

Pennyrile Area Development District's proportionate

share of the net pension liability

Pennyrile Area Development District's covered-

employee payroll

Pennyrile Area Development District's proportionate

share of the net pension liability as a percentage of

its covered-employee payroll

Plan fiduciary net position as a percentage of the

total pension liability

Total net pension liability (asset) for County

Employee Retirement System

*The amounts presented were determined as of June 30 of the prior fiscal year

This is a 10-year schedule. However, the information in this schedule is not required to be presented

retroactively. Additional years will be presented when available.


SCHEDULE OF CONTRIBUTIONS –

COUNTY EMPLOYEE RETIREMENT SYSTEM (UNAUDITED)

LAST TEN FISCAL YEARS


2014 2015 2016

Actuarially Determined Contribution (ADC) $ 255,613 $ 233,667 $ 224,692

Contribution in relation to the actuarially

determined contribution 255,613 233,667 224,692

Contribution deficiency (excess) $ - $ - $ -

Pennyrile Area Development District's covered-

employee payroll $ 1,860,356 $ 1,832,682 $ 1,809,116

Contributions as a percentage of Pennyrile Area

Development District's covered-employee payroll 13.74% 12.75% 12.42%

This is a 10-year schedule. However, the information in this schedule is not required to be presented

retroactively. Additional years will be presented when available.


NOTES TO REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)

37

Notes Related to Schedule of the Proportionate Share of the Net Pension Liability- County Employee Retirement

System

Changes of benefit terms: The following changes were made by the Kentucky Legislature and reflected in the

valuation performed as of June 30 listed below:

2009: A new benefit tier for members who first participate on or after September 1, 2008 was introduced which

included the following changes:

1. Tiered Structure for benefit accrual rates

2. New retirement eligibility requirements

3. Different rules for the computation of final average compensation

2014: A cash balance plan was introduced for members whose participation date is on or after January 1, 2014.

Changes of assumption: The following changes were made by the Kentucky Legislature and reflected in the

valuation performed as of June 30 listed below:

2015:

The assumed investment rate of return was decreased from 7.75% to7.50%.

The assumed rate of inflation was reduced from 3.50% to 3.25%.

The assumed rate of wage inflation was reduced from 1.00% to 0.75%.

Payroll growth assumption was reduced from 4.50% to 4.00%.

The mortality table used for active members is RP-2000 Combined Mortality Table projected with Scale

BB to 2013 (multiplied by 50% for males and 30% for females).

For healthy retired members and beneficiaries, the mortality table used is the RP-2000 Combined

Mortality Table projected with Scale BB to 2013 (set back 1 year for females). For disabled members, the

RP-2000 Combined Disabled Mortality Table projected with Scale BB to 2013 (set back 4 years for

males) is used for the period after disability Page 12 retirement. There is some margin in the current

mortality tables for possible future improvement in mortality rates and that margin will be reviewed again

when the next experience investigation is conducted.

The assumed rates of Retirement, Withdrawal and Disability were updated to more accurately reflect

experience.


NOTES TO REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)

38

Notes Related to the Schedule of the Contributions- County Employee Retirement System

Method and assumptions used in calculations of actuarially determined contributions: The actuarially determined

contribution rates are determined on a biennial basis beginning with the fiscal years ended 2016 and 2017,

determined as of July 1, 2015. The amortization period of the unfunded liability has been reset as of July 1, 2013

to a closed 30-year period. The following actuarial methods and assumptions were used to determine contribution

rates reported in that schedule:

Actuarial cost method Entry age

Amortization method Level percentage of payroll, closed

Remaining amortization period 28 years

Asset valuation 5-year smoothed market

Inflation 3.25%

Salary increases 4.00%, average, including inflation

Investment Rate of Return 7.50%, net of pension plan investment expense, including inflation


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS



Federal Pass-Through

CFDA Grantor

Grantor/Program Title Number Number Expenditures

U. S. Department of Agriculture

Passed-Through Rural Development

Intermediary Relending Program (Note 2) 10.767 DO-94-213 834,502$

Rural Business Enterprise Grants 10.769 MOA 29,834

Total U.S. Department of Agriculture 864,336

U.S. Department of Commerce

Passed-Through Department for Local Government

Joint Funding Administration 11.302 MOA 84,430

Passed-Through Economic Development Administration

Economic Adjustment Assistance 11.307 04-79-06751 135,538

Economic Adjustment Assistance (RLF) (Note 2) 11.307 04-79-06079 484,183

Total U.S. Department of Commerce 704,151

U.S. Department of Defense

Passed-Through Office of Economic Adjustment

Community Economic Adjustment Assistance for Realignment

and Closure of a Military Installation 12.607 HQ00051510020 250,926

Total U.S. Department of Defense 250,926

U.S. Department of Health and Human Services

Passed-Through Kentucky Cabinet for Health and Family Services

Aging Cluster

Title III Part B - Support Services 93.044 PON2 725 1400001066 6 281,527

Title III Part C - Nutrition Services 93.045 PON2 725 1400001066 6 533,939

Nutrition Services Incentive 93.053 PON2 725 1600000226 1 161,355

Total Aging Cluster 976,821

Title III Part D - Disease Prevention 93.043 PON2 725 1400001066 6 15,063

Title III Part E - Caregiver Support 93.052 PON2 725 1400001066 6 106,069

Centers for Medicare and Medicaid Service - Research, Demonstrations, and Evaluations 93.779 PON2 725 1600001180 1 37,065

Medical Assistance Program 93.778 PON2 725 1400001160 7 19,980

Title VII - Ombudsman 93.042 PON2 725 1400001073 5 6,474

Title VII - Program for Prevention of Elder Abuse, Neglect and Exploitation 93.041 PON2 725 1400001073 5 3,855

Assistance Programs for Chronic Disease Prevention & Control 93.945 PON2 725 1400001164 4 3,500

Public Health Emergency Preparedness 93.069 PON2 725 1400001163 3 2,000

Chronic Disease Self-Management Education 93.725 PON2 725 1600001141 1 5,577

Medicare Enrollment Assistance Program 93.071 PON2 725 1600000228 1 52,590

Total U.S. Department of Health and Human Services 1,228,994

U.S. Department of Homeland Security

Passed-Through Kentucky Office of Homeland Security

Citizens Corp Personnel 97.067 PO2 094 1500004093 1 15,349 Flood Mitigation Assistance 97.029 PO2 095 1400003744 1 6,029 Pre-Disaster Mitigation 97.047 PO2 095 1400002606 1 24,901

Total U.S. Department of Homeland Security 46,279


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS, CONTINUED



U.S. Department of Housing and Urban Development

Passed-Through Kentucky Housing Corporation

Home Investment Partnerships Program 14.239 MOA* 21,700

Passed-Through Kentucky Department for Local Government

Neighborhood Stabilization Program 14.228 14N-019 3,652

Total U.S. Department of Housing and Urban Development 25,352

U.S. Department of Labor

Passed-Through Kentucky Cabinet for Health and Family Services

Senior Community Service Employment Title V Aging 17.235 PON2 725 1400001202 3 162,163

WIOA Cluster (Note 3)

Workforce Innovation and Opportunity National Dislocated Worker Grants/Workforce Investment

Act National Emergency Grants 17.277 EM-26706-15-60-A-21 695,153

Passed-Through Kentucky Education and Workforce Development Cabinet,

Department of Workforce Investment, Office of Employment and Training

Workforce Investment Act/Workforce Innovation and Opportunity Act Adult Program 17.258 270W5 881

Workforce Investment Act/Workforce Innovation and Opportunity Act Adult Program 17.258 273W5 420,528

Workforce Investment Act/Workforce Innovation and Opportunity Act Adult Program 17.258 27016 98,466

Workforce Investment Act/Workforce Innovation and Opportunity Act Adult Program 17.258 27316 703,576

Workforce Investment Act/Workforce Innovatoin and Opporunity Act Youth Activities 17.259 274W5 387,408

Workforce Investment Act/Workforce Innovatoin and Opporunity Act Youth Activities 17.259 27416 558,911

Workforce Innovation and Opportunity National Dislocated Worker Grants/Workforce

Investment Act National Emergency Grants 17.277 258GO15 112,648

Workforce Investment Act/Workforce Innovation and Opportunity Act Dislocated Worker 17.278 271W4 478,350



Workforce Investment Act/Workforce Innovation and Opportunity Act Dislocated Worker 17.278 27216 160,030

Workforce Investment Act/Workforce Innovation and Opportunity Act Dislocated Worker 17.278 27116 359,851

Total WIA/WIOA Cluster 4,467,835

Passed-Through Kentucky Education and Workforce Development Cabinet,

Department of Workforce Investment, Office of Employment and

Training (Note 3)

Trade Adjustment Assistance 17.245 20513 132,696

Trade Adjustment Assistance 17.245 20514 502,290

Total U.S. Department of Labor 5,264,984

U.S. Department of TransportationPassed-Through Kentucky Transportation Cabinet

Highway Planning and Construction 20.205 PO2-625 1600000822 13,760

Total U.S. Department of Transportation 13,760

U.S. Department of Veterans AffairVHA Home Care 64.044 MOA 51,603

Total U.S. Department of Veterans Affairs 51,603

Delta Regional Authority

Passed-Through Department for Local Government

Delta Regional Authority Act - Technical Assistance 90.200 SF424 17,339

Total Delta Regional Authority 17,339

Total Federal Award Expenditures 8,467,724$


NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

JUNE 30, 2016

41

1. Basis of Presentation

The Schedule of Expenditures of Federal Awards includes the grant activity of the District and is

presented on the statutory basis of accounting. The information in this Schedule is presented in

accordance with the requirements of Uniform Guidance, “Audits of State, Local Governments, and Non

Profit Organizations.” Therefore, some amounts presented in this Schedule may differ from amounts

presented in, or used in the preparation of the basic financial statements.

2. Federal Expenditure Reconciliation

The District participates in certain federal programs that involve the loaning of monies to third parties. In

accordance with Uniform Guidance, federal expenditures reflected in this schedule include the value of

new loans made during the year plus: the federal share of loans outstanding, cash, and administrative

costs incurred during the fiscal year.

Federal Revenues 7,149,039$

Intermediary Relending Programs 834,502

RLF Project Funds 484,183

Federal Expenditures 8,467,724$

3. WKWB Reconciliation

The following reconciles the Department of Workforce Investments Drawdown Records to the Workforce

Investment Act/Workforce Innovation and Opportunity Act and Trade Adjustment Assistance Revenue

and Expenditures reported on the Schedule:

Kentucky Education and Workforce Development Cabinet 4,406,987$

Increases (Decreases)

Direct Funding from Workforce Investment Opportunity Act

National Emergency Grant 695,153

Deferred Revenue 6/30/16 681

Workforce Board Expenditures 5,102,821$


NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS, CONTINUED

JUNE 30, 2016

42

4. Subrecipients

Of the federal expenditures presented in the schedule, Pennyrile Area Development District provided

federal awards to the following subrecipients:

Subrecipient Program Title Amount Provided

Pennyrile Allied Community Title III 660,674$

Services, Inc. SHIP 35,262

Title V - Senior Community Service

Employment Program 150,025

USDA 161,355

Chronic Disease Self-Management Education 4,000

Medicare Enrollment Assistance Program 37,363

Subrecipient Total 1,048,679$

Kentucky Legal Aid Title III 11,525$

Subrecipient Total 11,525$

Purchase Area Development WIA/WIOA Funds 754,855$

District

Subrecipient Total 754,855$


STATEMENT OF NET POSITION

BETWEEN THE RIVERS DUPLEX

JUNE 30, 2016


Assets

Accounts Receivable 2,675$

Non-Current Assets

Depreciable Capital Assets, Net 400,285

Total Assets 402,960

Liabilities

Accounts Payable 1,343

Other Current Liabilities 26,322

Non-Current Liabilities

Due Within One Year 19,189

Due in More Than One Year 460,231

Total Liabilities 507,085

Net Positions

Invested in Capital Assets, Net of Related Debt (79,135)

Unrestricted (24,991)

Restricted -

Total Net Position (104,126)$


STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION

BETWEEN THE RIVERS DUPLEX



Operating Revenues

Rent 47,403$

Other Revenues 2,950

Total Operating Revenues 50,353

Operating Expenses

Salaries 969

Annual Leave 93

Employee Benefits 605

Travel 345

Depreciation 23,546

Other Direct Costs 16,505

Indirect Costs Applied 640

Total Operating Expenses 42,703

Operating Income 7,650

Non-Operating Revenues (Expenses)

Interest Expense (9,956)

Total Non-Operating Revenues (Expenses) (9,956)

Change in Net Position (2,306)

Net Position - Beginning (101,820)

Net Position - Ending (104,126)$


STATEMENT OF REVENUES AND EXPENDITURES BY PROGRAM – STATUTORY BASIS



Unrestricted Title III Title III

Local Title III B Title III C1 Title III C2 Title III E Supportive Title III B Congregate

Operations Administration Administration Administration Administration Services Ombudsman Meals

Revenues

Federal -$ 24,503$ 31,066$ 15,902$ 9,696$ 240,224$ 16,800$ 315,594$

State - 8,518 12,620 11,123 5,274 84,787 2,965 65,366

Local -

Annual Assessments 65,791 - - - - - - -

Interest Income 5,278 - - - - - - -

Local Match (10,497) - - - - - - -

Local Applied to Grants (38,678) - 54 2,147 - - 48 -

Other Revenues 7,618 - - - - - - -

Program Income - - - - - 16,590 - 23,344

In-kind Revenue - - - - - 5,080 - 20,160

Total Revenues 29,512 33,021 43,740 29,172 14,970 346,681 19,813 424,464

Expenditures

Direct Expenditures

Salaries - 12,046 17,759 11,670 6,505 18,793 8,607 -

Employee Benefits 143,200 6,399 9,673 6,448 3,125 9,555 3,852 -

Annual Leave - 827 1,236 818 468 1,136 453 -

Travel 5,846 1,613 1,239 696 66 688 840 -

Contracted Services - - - - - 281,796 - 380,960

Duplicating - 343 330 157 330 - 305 -

Postage - 781 151 151 151 - 179 -

Depreciation - - - - - - - -

Interest - - - - - - - -

Other Direct Costs 30,033 3,098 1,847 1,639 362 1,173 361 -

In-Kind Expenditures - - - - - 21,670 - 43,504

Total Direct Expenditures 179,079 25,107 32,235 21,579 11,007 334,811 14,597 424,464

Shared Costs Applied - 7,914 11,505 7,593 3,963 11,870 5,216 -

Total Expenditures 179,079 33,021 43,740 29,172 14,970 346,681 19,813 424,464

Excess of Revenues Over (Under)

Expenditures (149,567)$ -$ -$ -$ -$ -$ -$ -$

Aging


STATEMENT OF REVENUES AND EXPENDITURES BY PROGRAM – STATUTORY BASIS, CONT.



Title III Title III Federal

Home Disease Caregiver Elder Title VII CDSME CDSME

Delivered Meals Prevention Services Abuse Ombudsman USDA 7/1/14 - 8/31/15 2/22/16 - 8/29/16

Revenues

Federal 171,377$ 15,063$ 96,373$ 3,855$ 6,474$ 161,355$ 4,723$ 854$

State 34,049 2,684 32,124 - - - - -

Local -

Annual Assessments - - - - - - - -

Interest Income - - - - - - - -

Local Match - - - 680 1,143 - - -

Local Applied to Grants - - 824 12 12 - 726 -

Other Revenues - - - - - - - -

Program Income 111,253 - - - - - - -

In-kind Revenue 18,738 62,476 - - - - - -

Total Revenues 335,417 80,223 129,321 4,547 7,629 161,355 5,449 854

Expenditures

Direct Expenditures

Salaries - - 29,026 1,975 3,314 - 662 343

Employee Benefits - - 20,430 884 1,483 - 312 214

Annual Leave - - 1,470 104 175 - 51 21

Travel - - 2,131 193 323 - - 48

Contracted Services 205,426 17,747 53,505 - - 161,355 4,000 -

Duplicating - - 644 70 117 - - -

Postage - - 777 41 69 - - -


Interest - - - - - - - -

Other Direct Costs - - 573 83 139 - - -

In-Kind Expenditures 129,991 62,476 - - - - - -

Total Direct Expenditures 335,417 80,223 108,556 3,350 5,620 161,355 5,025 626

Shared Costs Applied - - 20,765 1,197 2,009 - 424 228

Total Expenditures 335,417 80,223 129,321 4,547 7,629 161,355 5,449 854


Expenditures -$ -$ -$ -$ -$ -$ -$ -$

Aging





Title V Kentucky Disability Consumer Veterans

Senior Caregiver Resource Arthritis Adult Directed Directed

Employment Services Center Grant Daycare Options Care FAST

Revenues

Federal 162,163$ -$ 19,980$ 3,500$ -$ -$ 51,603$ 2,000$

State - 87,281 19,980 - 30,723 948,344 - -

Local


Interest Income - - - - - 93 53 -

Local Match - - - - - - - -

Local Applied to Grants 314 - - - 71 - - 230

Other Revenues - - - - - - - -

Program Income - - - - - - - -

In-kind Revenue 19,267 - - - - - - -

Total Revenues 181,744 87,281 39,960 3,500 30,794 948,437 51,656 2,230

Expenditures

Direct Expenditures

Salaries 5,578 25,629 13,747 1,387 2,254 106,722 9,799 1,009

Employee Benefits 2,868 6,688 5,838 635 1,545 64,760 5,178 450

Annual Leave 396 317 716 103 131 5,450 499 44

Travel 167 128 1,801 - 60 13,669 365 90

Contracted Services 150,025 39,800 - - 25,266 648,782 33,671 -

Duplicating - 202 1 - - 977 53 -

Postage - 468 - - - 1,676 34 -


Interest - - - - - - - -

Other Direct Costs - 596 578 - - 3,100 2,827 -

In-Kind Expenditures 19,267 - - - - - - -


Shared Costs Applied 3,443 13,453 8,217 869 1,538 72,288 6,135 637



Expenditures -$ -$ 9,062$ 506$ -$ 31,013$ (6,905)$ -$

Aging





State Long- Mental Health PDI

Term Care Homecare MIPPA MIPPA MIPPA & Aging Non-Medicaid

Ombudsman Services SHIP SHIP AAA ADRC Coalition ADRC

Revenues

Federal -$ -$ 37,065$ 37,363$ 10,695$ 4,532$ -$ -$

State 59,016 860,840 - - - - - 21,715

Local



Local Match - - - - - - - -

Local Applied to Grants 131 4,945 68 - - - - -

Other Revenues - - - - - - 2,496 -

Program Income - 52,470 - - - - - -

In-kind Revenue - 24,161 26 401 - - - -

Total Revenues 59,147 942,416 37,159 37,764 10,695 4,532 2,496 21,715

Expenditures

Direct Expenditures

Salaries 25,693 71,636 863 - 4,755 2,113 - 10,608

Employee Benefits 11,500 36,221 421 - 2,295 912 - 4,525

Annual Leave 1,353 4,232 62 - 257 100 - 483

Travel 2,508 2,716 2 - 240 92 - 704

Contracted Services - 699,325 35,262 37,363 - - - -

Duplicating 911 773 - - 103 67 - 1

Postage 534 772 - - 36 22 - -


Interest - - - - - - - -

Other Direct Costs 1,076 4,948 - - 43 - 2,496 526

In-Kind Expenditures - 76,631 26 401 - - - -


Shared Costs Applied 15,572 45,162 523 2,966 1,226 - 6,359



Expenditures -$ -$ -$ -$ -$ -$ -$ (1,491)$

Aging





Joint Delta Local Local Water

Funding Regional Citizens Economic Road Regional Campbell\ Management/

Administration Authority Corp Development Updates Transportation Strong Resources

Revenues

Federal 84,430$ 17,339$ 15,349$ -$ 13,760$ -$ 250,926$ -$

State 126,126 - - - 3,440 78,065 - 95,565

Local



Local Match - - - - - 8,674 - -

Local Applied to Grants 10,401 - 38 1,919 203 - - 3,561

Other Revenues - - - 269,547 - - 21,853 -


In-kind Revenue - - - - - - - -

Total Revenues 220,957 17,339 15,387 271,466 17,403 86,739 272,779 99,126

Expenditures

Direct Expenditures

Salaries 91,243 6,861 3,566 107,006 8,582 42,212 8,257 41,589

Employee Benefits 49,846 3,587 1,142 49,908 3,125 14,637 3,638 19,342

Annual Leave 6,182 453 107 7,018 678 3,853 599 2,629

Travel 10,758 1,331 - 4,843 539 1,126 135 6,473

Contracted Services - - - 5,619 - - 254,780 -

Duplicating 1,881 577 22 196 - 849 - 89

Postage 714 195 2 96 1 97 - 198


Interest - - - - - - - -

Other Direct Costs 447 - 8,516 883 - 11 503 2,990

In-Kind Expenditures - - - - - - - -


Shared Costs Applied 59,886 4,335 2,032 66,540 4,478 23,643 4,867 25,816



Expenditures -$ -$ -$ 29,357$ -$ 311$ -$ -$





KY Rural

Dept of Business Revolving Intermediary Between Neighborhood Home

Agriculture Enterprise Loan Relending Hazard the Rivers Stabilization GAP

Mapping Proj Grant Fund Program Mitigation Duplex Program Financing

Revenues

Federal 135,538$ 29,834$ -$ -$ 30,930$ -$ 3,652$ 21,700$

State 14,464 - - - - - - -

Local


Interest Income - - 11,495 34,316 - - - -

Local Match - - - - - - - -

Local Applied to Grants 2,164 491 - - 10,311 - - -

Other Revenues - - - - - 50,353 - -


In-kind Revenue - - - - - - - -

Total Revenues 152,166 30,325 11,495 34,316 41,241 50,353 3,652 21,700

Expenditures

Direct Expenditures

Salaries 11,830 12,949 2,915 2,032 20,416 969 421 1,976

Employee Benefits 5,535 7,224 1,449 1,301 7,799 605 221 1,033

Annual Leave 956 938 196 150 1,476 93 38 182

Travel 18 282 1,057 480 163 345 49 -

Contracted Services 126,417 - - - - - 3,174 20,000

Duplicating 1 2 - - 4 - 1 2

Postage 3 8 - - - - - 4

Depreciation - - - - - 23,546 - -

Interest - - - 8,061 - 9,956 - -

Other Direct Costs 109 770 1,854 159 - 16,505 - -

In-Kind Expenditures - - - - - - - -


Shared Costs Applied 7,297 8,152 1,873 1,464 11,383 640 286 1,174



Expenditures -$ -$ 2,151$ 20,669$ -$ (2,306)$ (538)$ (2,671)$





Home Pennyrile Pennyrile West Kentucky Shared

Ownership Housing Dev & Gov't Workforce Computer Cost

Counseling Corporation Center Board Services Allocation Total

Revenues

Federal -$ -$ -$ 5,102,821$ -$ -$ 7,149,039$

State 2,850 - - - - - 2,607,919

Local

Annual Assessments - - - - - - 65,791

Interest Income - 3,743 230 - - - 55,208

Local Match - - - - - - -

Local Applied to Grants - - - 8 - - -

Other Revenues - 87,759 57,149 - 3,610 - 500,385

Program Income - - - - - - 203,657

In-kind Revenue - - - - - - 150,309

Total Revenues 2,850 91,502 57,379 5,102,829 3,610 - 10,732,308

Expenditures

Direct Expenditures

Salaries 175 36,401 - 652,369 844 309,623 1,754,729

Employee Benefits 115 23,643 - 255,738 233 178,561 978,093

Annual Leave 15 3,628 - 43,494 78 24,037 117,702

Travel 19 1,183 - 77,572 105 69,645 212,348

Contracted Services - - - 3,505,701 - - 6,689,974

Duplicating - 12 - 11,111 1 4,378 24,510

Postage - 8 - 1,774 31 5,789 14,762

Depreciation - - 40,734 - - 11,395 75,675

Interest - 1,901 11,073 - - - 30,991

Other Direct Costs - (243) 5,342 168,150 105 283,921 545,520

In-Kind Expenditures - - - - - - 353,966

Total Direct Expenditures 324 66,533 57,149 4,715,909 1,397 887,349 10,798,270

Shared Costs Applied 122 24,933 - 386,920 436 (887,349) -

Total Expenditures 446 91,466 57,149 5,102,829 1,833 - 10,798,270


Expenditures 2,404$ 36$ 230$ - 1,777$ - (65,962)$



500 West Main Street – Princeton, Kentucky 42445 (270) 365-9733

324 Franklin Street – Clarksville, Tennessee 37040 (931) 552-7474

Members:



Kentucky Society of




INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS




We have audited, in accordance with the auditing standards generally accepted in the United States of America

and the standards applicable to financial audits contained in Government Auditing Standards, issued by the

Comptroller General of the United States, the financial statements of the business-type activities and the

aggregate discretely presented component units of Pennyrile Area Development District, as of and for the year

ended June 30, 2016, and the related notes to the financial statements, which collectively comprise the Pennyrile

Area Development District’s basic financial statements, and have issued our report thereon dated January 9, 2017.

Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered Pennyrile Area Development

District ’s internal control over financial reporting (internal control) to determine the audit procedures that are

appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not

for the purpose of expressing an opinion on the effectiveness of Pennyrile Area Development District’s internal

control. Accordingly, we do not express an opinion on the effectiveness of Pennyrile Area Development District’s

internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or

employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,

misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal

control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements

will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a

combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough

to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section

and was not designed to identify all deficiencies in internal control that might be material weaknesses or,

significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal

control that we consider to be material weaknesses. However, material weaknesses may exist that have not been

identified.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Pennyrile Area Development District’s financial

statements are free from material misstatement, we performed tests of its compliance with certain provisions of

laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material

effect on the determination of financial statement amounts. However, providing an opinion on compliance with

those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The

results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under

Government Auditing Standards.

53

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the

results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on

compliance. This report is an integral part of an audit performed in accordance with Government Auditing

Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not

suitable for any other purpose.



January 9, 2017



500 West Main Street – Princeton, Kentucky 42445 (270) 365-9733

324 Franklin Street – Clarksville, Tennessee 37040 (931) 552-7474

Members:



Kentucky Society of




INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM

AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY UNIFORM GUIDANCE




Report on Compliance for Each Major Federal Program

We have audited Pennyrile Area Development District’s compliance with the types of compliance requirements

described in the OMB Compliance Supplement that could have a direct and material effect on each of Pennyrile

Area Development District’s major federal programs for the year ended June 30, 2016. Pennyrile Area

Development District’s major federal programs are identified in the summary of auditor’s results section of the

accompanying schedule of findings and questioned costs.

Management’s Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants

applicable to its federal programs.

Auditor’s Responsibility

Our responsibility is to express an opinion on compliance for each of the Pennyrile Area Development District’s

major federal programs based on our audit of the types of compliance requirements referred to above. We

conducted our audit of compliance in accordance with auditing standards generally accepted in the United States

of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by

the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal

Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for

Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and

perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance

requirements referred to above that could have a direct and material effect on a major federal program occurred.

An audit includes examining, on a test basis, evidence about the Pennyrile Area Development District’s

compliance with those requirements and performing such other procedures as we considered necessary in the

circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal

program. However, our audit does not provide a legal determination of Pennyrile Area Development District’s

compliance.

Opinion on Each Major Federal Program

In our opinion, Pennyrile Area Development District, complied, in all material respects, with the types of

compliance requirements referred to above that could have a direct and material effect on each of its major federal

programs for the year ended June 30, 2016.

55

Report on Internal Control over Compliance

Management of Pennyrile Area Development District is responsible for establishing and maintaining effective

internal control over compliance with the types of compliance requirements referred to above. In planning and

performing our audit of compliance, we considered Pennyrile Area Development District’s internal control over

compliance with the types of requirements that could have a direct and material effect on each major federal

program to determine the auditing procedures that are appropriate in the circumstances for the purpose of

expressing an opinion on compliance for each major federal program and to test and report on internal control

over compliance in accordance with Uniform Guidance, but not for the purpose of expressing an opinion on the

effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness

of Pennyrile Area Development District’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over compliance

does not allow management or employees, in the normal course of performing their assigned functions, to

prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a

timely basis. A material weakness in internal control over compliance is a deficiency, or combination of

deficiencies, in internal control over compliance, such that there is a reasonable possibility that material

noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and

corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a

combination of deficiencies, in internal control over compliance with a type of compliance requirement of a

federal program that is less severe than a material weakness in internal control over compliance, yet important

enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph

of this section and was not designed to identify all deficiencies in internal control over compliance that might be

material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over

compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not

been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our testing of

internal control over compliance and the results of that testing based on the requirements of Uniform Guidance.

Accordingly, this report is not suitable for any other purpose.



January 9, 2017


SCHEDULE OF FINDINGS AND QUESTIONED COSTS


56

Section I – Summary of Auditor’s Results

Financial Statements

Type of Auditor’s Report Issued Unmodified

Internal Control over Financial Report:

Material Weakness(es) Identified? No

Significant Deficiency(ies) Identified that

are not Considered to be Material Weaknesses? None Reported

Noncompliance Material to financial Statements Noted? No

Federal Awards

Type of Auditor’s Report Issued Unmodified

Internal Control over Major Programs:

Material Weakness(es) Identified? No

Significant Deficiency(ies) Identified that

are not Considered to be Material Weaknesses? None Reported

Audit findings that are required to be reported in accordance

with Uniform Guidance? No

Identification of Major Programs:

WIA/WIOA Cluster

CFDA #17.258 – WIA/WIOA Adult Program

CFDA #17.259 – WIA/WIOA Youth Activities

CFDA #17.278 – WIA/WIOA Dislocated Worker Formula Grant

U.S. Department of Defense

CFDA #12.607 – Community Economic Adjustment Assistance for

Realignment of Closure of a Military Installation

Dollar Threshold Used to Distinguish Between Type A

and Type B Programs: $300,000

Auditee Qualified as Low-Risk Auditee? Yes

Schedule II – Financial Statement Findings

No matters were reported

Section III – Federal Award Findings and Questioned Costs

No matters were reported

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