Sampson County approves budget amendment to correct fire department revenue shortfall

The Sampson County Board of Commissioners approved a budget amendment at a special meeting to correct an accounting error that undercounted revenue for local fire departments, county staff said.

"In front of you, you have a budget amendment to, to correct the budget error in this fiscal year," Melissa, a county staff member, told the board. She said that during the countywide property revaluation the county and some fire districts updated tax rates; the tax office collected the taxes at the proper rates but the budgeted revenue was not entered correctly in the county's financial system (Munis).

Melissa said as a result the county paused distributions to fire departments when those departments reached their budgeted amounts; additional revenue beyond the budgeted amounts went into a fund balance and was paid out in December under the existing contract process. The amendment restores the revenue line so the county can issue payments it owes under contracts that run through June 30, 2025.

One commissioner summarized the situation: "We do owe this money. It has been taken away from the citizens of those areas at the proper rate, but they did not receive the money from the county at the rate that was approved by the board of commissioners to make it simple." The motion to approve the amendment was made, seconded and carried by voice vote.

County staff said they had discussed the issue with the affected fire departments and will issue the owed payments after the budget amendment is posted. The staff presentation did not specify the total dollar amount owed to fire departments, only that the error related to how revenues were entered into Munis and that payments previously were routed from a fund balance payable in December. Commissioners did not propose policy changes to contract terms; the action corrected the county accounting to issue payments under existing contracts.