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Residents and supervisors press county on audit delays, reassessment notices and budget transparency
Summary
A resident urged supervisors not to approve the budget without up‑to‑date spending records; supervisors discussed an audit delay while reassessment notices were mailed and described appeals and equalization processes.
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A Warren County resident warned supervisors that approving next year’s budget without complete historic spending records is unacceptable, and supervisors spent substantial time discussing the county’s delayed fiscal‑year audit and the recent real‑estate reassessment notices.
During public comment, John Jenkins (South River District) said he understood the county faces a roughly $2.2 million preliminary shortfall but criticized the county for moving toward a budget while staff had not provided a full accounting of the last 18–20 months. "How can you approve a budget when you don't know how the money has been spent for the past 18 to 20 months?" Jenkins asked. He pressed supervisors to require the finance department to produce revenue and expense records and said nonperformance in the private sector would lead to firings.
Supervisors and finance committee members acknowledged a delay in completing the fiscal‑year 2024 audit. A finance‑audit committee member told the board that the treasurer must finish balancing the books; that completion date was pushed from January into February and staff could not provide a firm completion date. The finance committee reported that, while the treasurer finishes balances, the finance department could begin steps to advance the audit process.
Separately, staff briefed the board on the 2025 reassessment process and noted notices went out to property owners the prior week. Staff said the reassessment notices provide contact information for the reassessment officer and that appeal conferences will be scheduled in February; the board of equalization follows after the commissioner of the revenue completes records. Supervisors explained the appeals process and said property owners unhappy with an assessment should make an appointment with the assessor and present comparables or factual corrections (for example, incorrect bedroom counts). Board members discussed limits to what the board can do administratively and encouraged residents to use the appeal process; one supervisor said the board had reduced the tax rate in a prior cycle and indicated the board can act to mitigate tax impacts but that assessment appeals are the technical route.
Supervisors also asked county staff to consider presenting more complete fund reports during the budget cycle. One supervisor requested that regular reports show enterprise, capital and other funds (not only the general fund) so the board can assess total budget performance and make better informed decisions as budget work continues.
