Finance director presents $7.7 million in budget amendments; commissioners table vote pending corrected figures

Finance Director Leslie Edwards told the Northampton County Board of Commissioners she had completed a line-by-line review of the fiscal 2024–25 budget and proposed a set of budget amendments and reclassifications that increase reported revenues by about $7.7 million to align the budget with grants and other awards received during the year.

"I've been here right at 4 months. Going through every budget, making sure budgets [are] correct based on grants and things like that," Edwards said while reading a long list of amendments and fund transfers the county needs to record before auditors complete the fiscal-year closeout.

Key items Edwards listed in the amendment packet included unbudgeted or previously awarded grants that must be recognized in separate funds: an e-911 board grant of $438,264; museum grants of $25,000 and $21,389; a HUD workforce housing grant of $3,000,000; and a North Carolina Department of Public Safety flood mitigation grant that the county placed in a new fund at $300,000. Edwards also described transfers to match capital-outlay budgets for EMS ambulance remounts and building grounds and a loan from the general fund to solid waste of approximately $348,300 to offset lower-than-budgeted solid-waste revenues.

Edwards emphasized that listing a grant in the budget does not mean the funds are already spent. "Just because these numbers are here does not mean all these funds have been spent," she said, noting many grants are state or federal and require separate accounting.

Commissioners pressed for clarity on the size of the proposed amendment package and on fund balances. One commissioner called the aggregate increase "preposterous" and questioned whether the county could safely assume additional responsibilities such as acting as fiscal agent for outside grants while the review continued. Edwards said she would provide a more detailed monthly financial report, including departmental line items, outstanding debt and uncollected-tax percentages, at the next meeting.

At the end of the discussion the board voted to table the budget amendments so staff could correct and re-present the figures in a clearer format. A motion to table the package until the board's Sept. 3 meeting passed with a second; commissioners asked staff to produce corrected numbers and a line-by-line explanation of prior audit findings at the next public meeting.

Why it matters: county budgets and the accuracy of audit-related corrective actions affect the county's financial reporting, credit and public accountability. Commissioners said they wanted the revised packet and monthly report before approving the amendments to avoid repeat audit findings.

Ending: The board directed Edwards and county staff to prepare a corrected monthly financial report and a line-by-line review of audit findings for the Sept. 3 meeting; the amendments will be reconsidered after the board reviews the updated materials.