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Nash County commissioners adopt FY 2026–2027 budget; split vote recorded
Summary
The Nash County Board of Commissioners approved the FY 2026–2027 annual budget on June 15, 2026, with five commissioners voting yes and two voting no. The meeting also approved a large set of related budget amendments and accounting adjustments tied to school repairs, debt accounting (GASB 87/96), workers’ compensation, and utility purchases.
The Nash County Board of Commissioners on June 15 approved the county’s FY 2026–2027 annual budget following a presentation by Deputy County Manager Jonathan Boone. The motion to adopt the budget was made by Commissioner Sue Leggett and seconded by Commissioner J. Wayne Outlaw.
The vote to adopt the Nash County Annual Budget Ordinance was recorded as follows: Marvin C. Arrington Yes; Freddy Howell Yes; Sue Leggett Yes; J. Wayne Outlaw Yes; Gwen Wilkins Yes; Fred Belfield, Jr. No; Robbie B. Davis No. Jonathan Boone presented the recommended budget and the ordinance as submitted to the board.
Why it matters: adoption of the annual budget establishes the county’s spending plan and authorizes county departments to proceed with funded programs and capital projects for the 2026–2027 fiscal year.
Supporting actions approved before adoption included numerous budget amendments and accounting entries that were presented by Finance Director Nikki Stanton. Notable items approved during the meeting included: - School repair and capital draws under the Public School Building Repair and Renovation Fund (PSBRRF) and related capital improvements: five repair/renovation projects totaling $495,329 and three capital improvements totaling $185,959 (total $681,288); these are lottery-funded draws under L.S. 2021-180 and require Department of Public Instruction approvals. - GASB 87 lease-accounting adjustments recognizing $628,821 in financing sources and reallocations among lease and debt service lines. - GASB 96 subscription-based IT accounting changes recognizing $1,063,841 in other financing sources and reallocating subscription payments and debt entries across departments. - Workers’ compensation funding: a $700,000 fund-balance appropriation to cover workers’ compensation claims. - Multiple public utilities, solid waste, and program-specific amendments (for details, the board recorded 20+ individual line-item amendments, including transfers for Middlesex Shell Building #2 and a $50,500 transfer to the Detention Facility capital project).
The board’s approval of these amendments and the annual budget allows staff to draw down awards and proceed with planned capital work and program spending. The county will post the adopted budget ordinance and line-item amendments in its official records. The board recessed to meet again June 24 for Unified Development Ordinance updates.
