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Halifax County tables health‑department fund‑balance dispute after lengthy staff accounting and commissioner questioning
Summary
Health Director Shiana James reported a multi‑year reconciliation that showed the health department had accumulated a larger-than-expected fund balance; commissioners and county finance staff disagreed about which dollars are protected fee income versus annual county appropriations and voted to table further action pending legal and line‑item review.
The Halifax County Board of Commissioners voted to table action on a detailed health‑department fund‑balance reconciliation after more than an hour of presentations and questions in which the department and county finance staff described different accounting methodologies.
Health Director Shiana James told the board her office had reconciled 15 years of accounting and found the department had accumulated what she described as significant earned revenue that had not previously been recognized under the methodology the department used. “We truly have been in a state…
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