The Budget Process
In accordance with North Carolina law, the Sampson County Board of Commissioners annually adopts a balanced budget which reflects the local government’s anticipated operational expenditures for the upcoming fiscal year and the revenues which will support such expenditures. The County’s fiscal year begins on July 1, so the budget process typically begins with a commissioners planning session in February. This session allows the Board to review and evaluate programs and services, to discuss economic conditions or legislative actions which may impact the budget, and to set expenditure priorities. County departments and partner agencies are then tasked with developing their departmental budgets for submission to the Finance Officer, typically by March. These budgets are then compiled, reviewed by Finance and Administration staff, and a draft budget is prepared and presented by the County Manager, who is the County’s Budget Officer, to the Board of Commissioners in a public meeting no later than June 1.
Budget Message:
- Budget Message FY 2023-2024
- Budget Message FY 2022-2023
- A Historical Perspective about Budget 2022
- Budget Message FY 2021-2022
- Budget Message FY 2020-2021
- Budget Message FY 2019-2020
- Budget Message FY 2018-2019
- Budget Message FY 2017-2018
- Budget Message FY 2016-2017
- Budget Message FY 2015-2016
- Budget Message FY 2014-2015
- Budget Message FY 2013-2014
- Budget Message FY 2012-2013
- Budget Message FY 2011-2012
- Budget Message FY 2010-2011
Adopted Budget Report:
- Adopted Budget FY 2023-2024
- Adopted Budget FY 2022-2023
- Adopted Budget FY 2021-2022
- Adopted Budget FY 2020-2021
- Adopted Budget FY 2019-2020
- Adopted Budget FY 2018-2019
- Adopted Budget FY 2017-2018
- Adopted Budget FY 2016-2017
- Adopted Budget FY 2015-2016
- Adopted Budget FY 2014-2015
- Adopted Budget FY 2013-2014
- Adopted Budget FY 2012-2013
- Adopted Budget FY 2011-2012
- Adopted Budget FY 2010-2011
Employee Compensation: A Clarifying Perspective on Budgetary Matters
- 2022 Employee Compensation: A Clarifying Perspective on Budgetary Matters
- Videos of the meeting are available on our YouTube page (Sampson County Government) Part 1: https://bit.ly/SCBOCmeetingpt1
Part 2: http://bit.ly/3k4ye8L Part 3: http://bit.ly/3lFlFkB
Financial Reporting
North Carolina law requires that the County have its accounts audited by independent auditors after the close of each fiscal year. The annual financial report includes “financial statements prepared in accordance with generally accepted accounting principles, all disclosures in the public interest required by law, and the auditor’s opinion and comments related to the financial statements.” Auditors generally offer whether or not they determine the financial statements and disclosures are accurate and reliable and comply with generally accepted accounting procedures; they may offer suggestions for improving internal controls and financial procedures. Annual financial reports are submitted for review to the North Carolina Local Government Commission and then presented in a public meeting to the Board of Commissioners. The county may also prepare a more comprehensive annual financial report that contains three sections: introductory, financial and statistical. These financial reports provide county management and citizens, as well as bond rating agencies, valuable information on the financial condition of county government.
Annual Audit Reports:
- Annual Audit for the Fiscal Year Ending June 30, 2023
- Annual Audit for the Fiscal Year Ending June 30, 2022
- Annual Audit for the Fiscal Year Ending June 30, 2021
- Annual Audit for the Fiscal Year Ending June 30, 2020
- Annual Audit for the Fiscal Year Ending June 30, 2019
- Annual Audit for the Fiscal Year Ending June 30, 2018
- Annual Audit for the Fiscal Year Ending June 30, 2017
- Annual Audit for the Fiscal Year Ending June 30, 2016
- Annual Audit for the Fiscal Year Ending June 30, 2015
- Annual Audit for the Fiscal Year Ending June 30, 2014
- Annual Audit for the Fiscal Year Ending June 30, 2013
- Annual Audit for the Fiscal Year Ending June 30, 2012
- Comprehensive Annual Financial Report for the Fiscal Year Ending June 30, 2011
- Comprehensive Annual Financial Report for the Fiscal Year Ending June 30, 2010
- Comprehensive Annual Financial Report for the Fiscal Year Ending June 30, 2009
- Comprehensive Annual Financial Report for the Fiscal Year Ending June 30, 2008