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
MINUTES OF THE
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.
MINUTES OF THE
PENNYRILE AREA DEVELOPMENT DISTRICT
BOARD OF DIRECTORS
December 12, 2016 Page 2 of 4
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.
MINUTES OF THE
PENNYRILE AREA DEVELOPMENT DISTRICT
BOARD OF DIRECTORS
December 12, 2016 Page 3 of 4
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.
MINUTES OF THE
PENNYRILE AREA DEVELOPMENT DISTRICT
BOARD OF DIRECTORS
December 12, 2016 Page 4 of 4
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
PENNYRILE AREA DEVELOPMENT DISTRICT
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
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
Pennyrile Area Development District
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
PENNYRILE AREA DEVELOPMENT DISTRICT
REVISED OPERATING BUDGET
FY 2017
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
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.
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.
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.
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
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
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]
(** Executive Committee Member) Jan 2017
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]
(** Executive Committee Member) Jan 2017
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]
(** Executive Committee Member) Jan 2017
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.)
(** Executive Committee Member) Jan 2017
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]
(** Executive Committee Member) Jan 2017
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
(** Executive Committee Member) Jan 2017
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
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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
PENNYRILE AREA DEVELOPMENT DISTRICT
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
PENNYRILE AREA DEVELOPMENT DISTRICT
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
BOARD OF DIRECTORS (UNAUDITED)
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
BOARD OF DIRECTORS (UNAUDITED)
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
BOARD OF DIRECTORS (UNAUDITED)
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
Certified Public Accountants
Tennessee Society of
Certified Public Accountants
INDEPENDENT AUDITOR’S REPORT
To the Board of Directors of
Pennyrile Area Development District
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
Hopkinsville, Kentucky
January 9, 2017
PENNYRILE AREA DEVELOPMENT DISTRICT
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS (UNAUDITED)
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS (UNAUDITED)
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS (UNAUDITED)
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
MANAGEMENT’S DISCUSSION AND ANALYSIS (UNAUDITED)
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
PENNYRILE AREA DEVELOPMENT DISTRICT, INC.
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
FOR THE YEAR ENDED JUNE 30, 2016
13 The accompanying notes are an integral part of the financial statements.
Pennyrile Area Pennyrile West Kentucky
Development Housing Workforce
District Corporation Board
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
PENNYRILE AREA DEVELOPMENT DISTRICT, INC.
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2016
14 The accompanying notes are an integral part of the financial statements.
Pennyrile Area Pennyrile West KY
Development Housing Workforce
District Corporation Board
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
PENNYRILE AREA DEVELOPMENT DISTRICT
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
JUNE 30, 2016
17
1. Summary of Significant Accounting Policies, Continued
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
JUNE 30, 2016
18
1. Summary of Significant Accounting Policies, Continued
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
JUNE 30, 2016
19
1. Summary of Significant Accounting Policies, Continued
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
JUNE 30, 2016
20
1. Summary of Significant Accounting Policies, Continued
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
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:
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
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$
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
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$
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
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
Kentukcy Housing Corporation 1.00% 2018 3,215
Kentukcy Housing Corporation 1.00% 2019 5,052
Kentukcy Housing Corporation 1.00% 2019 14,787
Kentukcy Housing Corporation 1.00% 2020 9,478
Kentukcy Housing Corporation 1.00% 2021 21,096
Kentukcy Housing Corporation 1.00% 2022 22,444
Kentukcy Housing Corporation 1.00% 2023 26,140
Kentukcy Housing Corporation 1.00% 2024 24,228
Kentukcy Housing Corporation 1.00% 2025 20,497
Kentukcy Housing Corporation 1.00% 2026 6,202
Kentukcy Housing Corporation 1.00% 2027 5,654
Kentukcy Housing Corporation 1.00% 2031 26,601
Kentukcy Housing Corporation 2.00% 2036 479,420
Total Component Units 667,002
Total Long-Term Debt 2,033,203$
Business-type
Component Units
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
JUNE 30, 2016
25
4. Non-Current Liabilities, Continued
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
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
JUNE 30, 2016
26
4. Non-Current Liabilities, Continued
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
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 $468,334.
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
JUNE 30, 2016
28
5. Pensions Plan, Continued
Deferred outflows of resources and deferred inflows of resources. For the year ended June 30, 2016,
District reported deferred outflows of resources and deferred inflows of resources related to pensions
from the following sources:
Deferred Deferred
Outflows of Inflows of
Resources Resources Net differences between expected and actual
experience 28,066$ -$
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
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
JUNE 30, 2016
29
5. Pensions Plan, Continued
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%
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
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
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
JUNE 30, 2016
33
8. Cost Allocation Plan, Continued
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
NOTES TO THE FINANCIAL STATEMENTS, CONTINUED
JUNE 30, 2016
34
8. Cost Allocation Plan, Continued
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 $150,137 to reflect
this change.
PENNYRILE AREA DEVELOPMENT DISTRICT
SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY –
COUNTY EMPLOYEE RETIREMENT SYSTEM (UNAUDITED)
LAST TEN FISCAL YEARS
35 The accompanying notes are an integral part of the financial statements.
2015 2016
324,437,700$ 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.
PENNYRILE AREA DEVELOPMENT DISTRICT
SCHEDULE OF CONTRIBUTIONS –
COUNTY EMPLOYEE RETIREMENT SYSTEM (UNAUDITED)
LAST TEN FISCAL YEARS
36 The accompanying notes are an integral part of the financial statements.
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
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.
PENNYRILE AREA DEVELOPMENT DISTRICT
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
PENNYRILE AREA DEVELOPMENT DISTRICT, INC.
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2016
39 The accompanying notes are an integral part of the financial statements.
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
PENNYRILE AREA DEVELOPMENT DISTRICT
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS, CONTINUED
FOR THE YEAR ENDED JUNE 30, 2016
40 The accompanying notes are an integral part of the financial statements.
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 272W5 26,295
Workforce Investment Act/Workforce Innovation and Opportunity Act Dislocated Worker 17.278 271W5 465,738
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$
PENNYRILE AREA DEVELOPMENT DISTRICT
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$
PENNYRILE AREA DEVELOPMENT DISTRICT
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$
PENNYRILE AREA DEVELOPMENT DISTRICT, INC.
STATEMENT OF NET POSITION
BETWEEN THE RIVERS DUPLEX
JUNE 30, 2016
43 The accompanying notes are an integral part of the financial statements.
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)$
PENNYRILE AREA DEVELOPMENT DISTRICT, INC.
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION
BETWEEN THE RIVERS DUPLEX
FOR THE YEAR ENDED JUNE 30, 2016
44 The accompanying notes are an integral part of the financial statements.
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)$
PENNYRILE AREA DEVELOPMENT DISTRICT, INC.
STATEMENT OF REVENUES AND EXPENDITURES BY PROGRAM – STATUTORY BASIS
FOR THE YEAR ENDED JUNE 30, 2016
45 The accompanying notes are an integral part of the financial statements.
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
PENNYRILE AREA DEVELOPMENT DISTRICT, INC.
STATEMENT OF REVENUES AND EXPENDITURES BY PROGRAM – STATUTORY BASIS, CONT.
FOR THE YEAR ENDED JUNE 30, 2016
46 The accompanying notes are an integral part of the financial statements.
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 - - -
Depreciation - - - - - - - -
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
Excess of Revenues Over (Under)
Expenditures -$ -$ -$ -$ -$ -$ -$ -$
Aging
PENNYRILE AREA DEVELOPMENT DISTRICT, INC.
STATEMENT OF REVENUES AND EXPENDITURES BY PROGRAM – STATUTORY BASIS, CONT.
FOR THE YEAR ENDED JUNE 30, 2016
47 The accompanying notes are an integral part of the financial statements.
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
Annual Assessments - - - - - - - -
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 -
Depreciation - - - - - - - -
Interest - - - - - - - -
Other Direct Costs - 596 578 - - 3,100 2,827 -
In-Kind Expenditures 19,267 - - - - - - -
Total Direct Expenditures 178,301 73,828 22,681 2,125 29,256 845,136 52,426 1,593
Shared Costs Applied 3,443 13,453 8,217 869 1,538 72,288 6,135 637
Total Expenditures 181,744 87,281 30,898 2,994 30,794 917,424 58,561 2,230
Excess of Revenues Over (Under)
Expenditures -$ -$ 9,062$ 506$ -$ 31,013$ (6,905)$ -$
Aging
PENNYRILE AREA DEVELOPMENT DISTRICT, INC.
STATEMENT OF REVENUES AND EXPENDITURES BY PROGRAM – STATUTORY BASIS, CONT.
FOR THE YEAR ENDED JUNE 30, 2016
48 The accompanying notes are an integral part of the financial statements.
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
Annual Assessments - - - - - - - -
Interest Income - - - - - - - -
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 - -
Depreciation - - - - - - - -
Interest - - - - - - - -
Other Direct Costs 1,076 4,948 - - 43 - 2,496 526
In-Kind Expenditures - 76,631 26 401 - - - -
Total Direct Expenditures 43,575 897,254 36,636 37,764 7,729 3,306 2,496 16,847
Shared Costs Applied 15,572 45,162 523 2,966 1,226 - 6,359
Total Expenditures 59,147 942,416 37,159 37,764 10,695 4,532 2,496 23,206
Excess of Revenues Over (Under)
Expenditures -$ -$ -$ -$ -$ -$ -$ (1,491)$
Aging
PENNYRILE AREA DEVELOPMENT DISTRICT, INC.
STATEMENT OF REVENUES AND EXPENDITURES BY PROGRAM – STATUTORY BASIS, CONT.
FOR THE YEAR ENDED JUNE 30, 2016
49 The accompanying notes are an integral part of the financial statements.
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
Annual Assessments - - - - - - - -
Interest Income - - - - - - - -
Local Match - - - - - 8,674 - -
Local Applied to Grants 10,401 - 38 1,919 203 - - 3,561
Other Revenues - - - 269,547 - - 21,853 -
Program Income - - - - - - - -
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
Depreciation - - - - - - - -
Interest - - - - - - - -
Other Direct Costs 447 - 8,516 883 - 11 503 2,990
In-Kind Expenditures - - - - - - - -
Total Direct Expenditures 161,071 13,004 13,355 175,569 12,925 62,785 267,912 73,310
Shared Costs Applied 59,886 4,335 2,032 66,540 4,478 23,643 4,867 25,816
Total Expenditures 220,957 17,339 15,387 242,109 17,403 86,428 272,779 99,126
Excess of Revenues Over (Under)
Expenditures -$ -$ -$ 29,357$ -$ 311$ -$ -$
PENNYRILE AREA DEVELOPMENT DISTRICT, INC.
STATEMENT OF REVENUES AND EXPENDITURES BY PROGRAM – STATUTORY BASIS, CONT.
FOR THE YEAR ENDED JUNE 30, 2016
50 The accompanying notes are an integral part of the financial statements.
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
Annual Assessments - - - - - - - -
Interest Income - - 11,495 34,316 - - - -
Local Match - - - - - - - -
Local Applied to Grants 2,164 491 - - 10,311 - - -
Other Revenues - - - - - 50,353 - -
Program Income - - - - - - - -
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 - - - - - - - -
Total Direct Expenditures 144,869 22,173 7,471 12,183 29,858 52,019 3,904 23,197
Shared Costs Applied 7,297 8,152 1,873 1,464 11,383 640 286 1,174
Total Expenditures 152,166 30,325 9,344 13,647 41,241 52,659 4,190 24,371
Excess of Revenues Over (Under)
Expenditures -$ -$ 2,151$ 20,669$ -$ (2,306)$ (538)$ (2,671)$
PENNYRILE AREA DEVELOPMENT DISTRICT, INC.
STATEMENT OF REVENUES AND EXPENDITURES BY PROGRAM – STATUTORY BASIS, CONT.
FOR THE YEAR ENDED JUNE 30, 2016
51 The accompanying notes are an integral part of the financial statements.
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
Excess of Revenues Over (Under)
Expenditures 2,404$ 36$ 230$ - 1,777$ - (65,962)$
THURMAN CAMPBELL GROUP, PLC CERTIFIED PUBLIC ACCOUNTANTS
52 117 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
Certified Public Accountants
Tennessee Society of
Certified Public Accountants
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
To the Board of Directors of
Pennyrile Area Development District
Hopkinsville, Kentucky
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.
Thurman Campbell Group, PLC
Hopkinsville, Kentucky
January 9, 2017
THURMAN CAMPBELL GROUP, PLC CERTIFIED PUBLIC ACCOUNTANTS
54 117 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
Certified Public Accountants
Tennessee Society of
Certified Public Accountants
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY UNIFORM GUIDANCE
To the Board of Directors of
Pennyrile Area Development District
Hopkinsville, Kentucky
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.
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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.
Thurman Campbell Group, PLC
Hopkinsville, Kentucky
January 9, 2017
PENNYRILE AREA DEVELOPMENT DISTRICT
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2016
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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