Walker County, Ga., Commissioner Bebe Heiskell promised not to put money in the wrong place again – again.
In the county’s latest financial audit, filed last month, an accountant raised a concern: The county mixed up money for the general fund and the sales tax fund. Heiskell said the problem should be fixed going forward. She said the same thing last year, when the auditor pointed out the issue the first time.
To understand the issue, you have to first understand the Special Purpose Local Option Sales Tax. Every five years, voters can decide whether they want their county to issue a 1 percent sales tax. The revenue will go to their county government, and the government’s leaders have to set the funds aside for “capital projects” – things such as new buildings, paved roads, cars for the police department.
Under Georgia law, the counties that get that extra funding have to keep it in an account separate from the general fund. Likewise, when the county gets grants to go along with any of the special capital projects, they have to keep that money in the sales tax fund.
In the fiscal year 2014 audit, an accountant pointed out that this grant money was actually in the general fund, where it did not belong.