Belknap County approves $50,148.62 nursing-home receivable write-off and implements 3.6% step increases for nonunion staff

The Belknap County Board of Commissioners approved a $50,148.62 write-off of nursing-home receivables Tuesday and moved to replenish the allowance for doubtful accounts, county finance director Lori Sharp said.

Sharp told commissioners the county ended 2025 with an approximate fund balance of $5,982,565 and currently projects a 2026 year-end fund balance of $4,916,342. She said the county is 13% of the way through the year and noted a short-term cash need: a tax anticipation note (TAN) with a close date of March 5.

Why it matters: County officials said the write-off represents accounts deemed unlikely to be collected, influenced in part by managed-care reimbursement limits and the death of some account holders. Sharp said $60,000 already sits in the allowance for doubtful accounts and that the $50,148.62 recommended write-off will reduce that allowance; staff recommended keeping the allowance at $60,000 going forward.

Commissioner Unidentified Speaker 3 moved to accept the staff recommendation to write off the presented balances; the motion was seconded and recorded as carrying with affirmative votes. "I'll make a motion to accept the recommendation to write off the balances as presented," the mover said before the vote.

In related personnel action, staff requested and commissioners approved implementing a 3.6% step/merit increase for all qualifying nonunion employees with anniversary dates from Jan. 1 through the present, subject to performance evaluations. "I am seeking approval to implement the 3.6% step/merit increase for all qualifying nonunion employees," a staff presenter said; commissioners moved, seconded and voted "Aye."

What officials said: Sharp emphasized the preliminary nature of year-to-date budget figures and cautioned that expense percentages can appear elevated in early-year reporting because of one-time items such as property and liability insurance. "It's very early in the year," she said. On the receivables, she told commissioners staff had reviewed accounts closely before recommending write-offs.

Next steps: Finance staff said they will complete TAN paperwork and bring any documents requiring signatures back to the commissioners; the write-off amount is already reflected in the fund balance documents provided to the board.

Speakers quoted in this article are taken from the meeting record and include finance director Lori Sharp and county staff presenters.