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Sampson County adopts FY 2026-27 budget, updates fee schedule and authorizes audit contract
Summary
The board adopted the FY 2026-27 budget ordinance, approved a revised fee schedule (removing an expedited environmental health fee), and authorized execution of the audit engagement for FY 2025-26; staff noted consolidation of two director positions into an assistant county manager role.
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At a special meeting, the Sampson County Board of Commissioners adopted the FY 2026-27 budget ordinance and approved an updated county fee schedule, and the board authorized execution of an audit engagement contract for the FY 2025-26 audit and financial-statement preparation.
A committee member moved to adopt the FY 2026-27 budget ordinance; the motion was seconded and the chair stated the motion carried. The same member then moved to adopt the fee schedule as presented; the motion was seconded and carried. Staff noted the expedited fee had been removed from the environmental health schedule and that staff had posted and will update the official fee book to reflect the correction.
County staff presented an audit engagement letter and Local Government Commission contract for the FY 2025-26 audit, identifying it as the same firm used previously and providing a not-to-exceed amount of $93,008.65 for certain audit work. The chair authorized execution of the engagement letter and contract.
During discussion, staff and the county manager confirmed that the director of public works and the director of planning positions are being consolidated into a single assistant county manager role and said interviews for that position were scheduled. A committee member asked specifically about the status of the assistant county manager position; the county manager said, “We're actually interviewing for that tomorrow morning.”
The board then voted to move into a closed session under the personnel statute cited on the record; the county attorney and county manager were asked to remain while other attendees were excused. After the closed session the board returned to open session and adjourned. The transcript does not record any personnel action taken in open session or list roll-call vote tallies for budget or fee schedule approvals.

