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Belknap County debates accounting for opioid settlement funds, approves administrative code revisions
Summary
County staff reported a $97,009.92 opioid-fund balance that was transferred into current accounts; commissioners urged audit review and agreed to consult auditors. The board also adopted revisions to administrative policy, including a $20,000 credit-card limit.
Laurie, the county staff member who provided the financial update, told the Belknap County Board of Commissioners that the county is projecting a general fund and nursing home surplus of $164,004.25 and that an opioid fund balance of $97,009.92 had been transferred and referenced in the annual DHHS report.
"At the end of 2025, the opioid fund had a balance of that $97,009.92 in it," Laurie said, and she described transferring that amount into another fund this year consistent with an annual opioid report submitted to DHHS. She said she could reverse the transfer if needed.
Several commissioners questioned whether the $97,009.92 should remain in a non‑lapsing opioid special fund rather than be shown in the 2026 operating budget. One commissioner said the fund "should have remained in an what did you get? Grant fund or outside of the operating fund, that'd be a non lapsing fund." Laurie agreed to consult auditors before further action and confirmed the funds could be expended from the special opioid fund for allowed services.
Laurie provided additional budget details: sheriff's fees were expected to yield a $5,000 surplus, corrections a projected $8,000 deficit, supervision services a $2,000 surplus, and the nursing home a projected $50,000 surplus largely due to private-pay and Medicare census changes. She said projected revenue and expense surpluses would add $544,413 to the fund balance and put the estimated year-end fund balance at $4,526,978. The county's cash balance at the end of April was reported as $7,385,073.05. "We're earning interest on the bond at 3.69%," Laurie said.
On auditing, Laurie said the county's auditors have been engaged and she did not expect completion by the end of May; she anticipated the audit would be finished by the end of June. Commissioners requested an auditor review to establish appropriate accounting treatment and guardrails for recurring settlement funds.
Separately, staff briefed the board on a proposed Sodexo contract for the nursing-home food service. The contractor met staff and most employees in an initial visit; staff said Sodexo is expected to begin on-site around July 11 and that a new food‑services director plans to transition to Sodexo.
The board also considered administrative-code revisions, including updates to the credit-card policy to reflect a $20,000 maximum card limit, property-disposal adjustments, and a clarified severe‑weather policy. A commissioner moved to accept the revisions "as revised," the motion was seconded, and the board voted unanimously with three "Aye" responses; the chair announced the motion carries.
In public comment, David Webb spoke briefly to say he was observing and noted the sheriff was out of state; no formal requests or complaints were filed. The meeting then moved toward adjournment.
Next steps: staff will consult auditors about the opioid fund accounting and report back to the board; no final reallocation or policy change on the opioid funds was adopted at this meeting.
