Board approves budget amendments to close out fiscal items; solid waste loan and grant adjustments included
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Summary
The Northampton County Board of Commissioners approved a three-part budget amendment package that records capital transfers, corrects year-end entries and adds multiple grants to the county budget, including a loan from the general fund to cover a $341,332 solid waste shortfall.
The Northampton County Board of Commissioners voted to approve budget amendment package 38 a–c, which adjusts capital transfers, records year-end corrections, and adds grant budgets for fiscal projects. The package passed on a voice vote.
Finance staff presented the amendment in three parts: 38a to record previously budgeted capital expenditures (including $935,000 for EMS ambulance remounts and $504,600 for building/HVAC capital); 38b for year-end closeout journal corrections and operating transfers; and 38c to add and increase grant budgets. The board was shown backup detail for each line item.
Finance staff told the board the solid waste enterprise fund ran a year-to-date shortfall of about $341,332; the amendment authorizes a loan from the general fund to cover that deficit. “That is to show the shortfall for solid waste and why we are doing a loan from the general fund to cover that shortfall,” said Miss Edwards, a county finance staff member.
The amendment also adds or adjusts several grants cited by staff: a $438,263 award from the 9-1-1 board for radios, a $3,000,000 HUD workforce housing grant (initial expenditures to date approximately $53,000 for architectural fees), a $300,000 grant from the North Carolina Department of Public Safety for flood mitigation, a $25,000 museum grant from the Office of State Budget and Management, a $21,389 Grassroots Arts grant from the North Carolina Arts Council, and a $4,150 addendum to a JCPC (Juvenile Crime Prevention Council) award. Staff said most of the grants are recorded in separate grant funds and will carry into future fiscal years as needed.
During the budget discussion commissioners raised a separate personnel benefit issue: staff reported 16 current law-enforcement employees had not received previously missed supplemental 401(k) employer contributions dating to prior years. Finance staff said the county has identified 16 affected employees and is working with the county’s retirement/401(k) administrator to correct the error. Commissioners pressed staff to treat the correction urgently.
Staff described prior audit findings related to grants and project setup dating to 2023 and explained that revenue received earlier had been recorded as unearned revenue until project accounts were established. Finance staff outlined steps taken to correct entries and the county’s use of internal staff training and outside CPA support to bring the books up to date.
A motion to approve the full budget amendment package passed on voice vote; the chair declared the motion carried. Commissioners asked staff to continue providing public transparency on grant balances and to return with any further details the board requests.
