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Bertie County approves budget amendments, closes Fund 40 amid ongoing grant spending
Summary
The Bertie County Board of Commissioners approved a closeout of Fund 40 and multiple FY‑26 budget amendments covering grants and projects — including a $4.2M Lewiston‑Woodville project entry — after the finance director said grant cash advances had raised expenditures short-term.
The Bertie County Board of Commissioners on Nov. 3 approved a pair of budget actions: the closeout of Fund 40 and a set of fiscal‑year 2026 budget amendments that allocate grant dollars and project funding, the county’s finance director told the board.
Finance staff reported that county cash on hand fell to about $12.0 million as of Sept. 30 from roughly $14.0 million the prior year, largely because the county is spending cash advances on grant projects. The director said the county has expended roughly $1.5–2.0 million of a $5.5 million emergency‑management grant and described a $4.2 million budgeting entry for the Lewiston‑Woodville project. “One of the things that we’re finding in the audit process is that we have several old funds that…have not been completely closed out for projects,” the finance director said in presenting Fund 40’s closeout request.
Commissioner Michael White moved to approve the Fund 40 closeout and to authorize the finance director to close the fund; Commissioner Sanders seconded the motion, and the board approved it by voice vote. The board later approved the FY‑26 budget amendments as presented, which also included line‑item allocations for the CTE high‑school building grant, an E‑911 CAD‑to‑CAD communication reimbursable ($46,300), and smaller departmental carryovers.
The finance presentation noted that some revenues—for example property‑tax receipts—arrive later in the year and that several project lines are reimbursable, meaning the county pays first and is later reimbursed by grantors. The director told the board staff will continue reconciling and closing legacy funds to provide clearer monthly financial statements going forward. The board did not request further delay to vote and approved the measures during the meeting.
What’s next: staff will process the Fund 40 closeout and implement the FY‑26 line‑item changes; reimbursements and future property‑tax collections will determine how the county’s year‑end cash position adjusts.
