Joint finance committee flags school overspending, delayed county audit and inadequate corrective plan

A member of the Northumberland County joint finance committee told the committee Wednesday that Northumberland County Public Schools has multiple federal-program accounts showing sustained overspending, the county's statutory audit is months overdue, and the school system's corrective action plan “is not a corrective action plan.”

The remark came as the committee reviewed a year-over-year comparison of the school division's January 2024 and January 2025 revenue and expense reports. The committee member said revenues are approximately 61% of last year’s level while reported expenses are roughly 100% of last year, and flagged three accounts—special appropriations, federal programs and federal COVID-relief funds—that are currently showing negative balances.

Those shortfalls matter because, the committee member warned, continued deficits could require the county to cover school expenses or force other changes to county services or tax levels. The committee member also said the county’s statutory audit has been repeatedly delayed — originally expected in November, then December, January and now likely April — leaving supervisors without final audited 2024 figures while they prepare the county budget.

The committee member said the school reported $26.6…