SAMPSON COUNTY FINANCE OFFICE
The County Finance Department is dedicated to efficiently and effectively administering the fiscal affairs of the County in compliance with State law and Federal regulations and in conformity with generally accepted accounting principles.
Major functions of the Department are:
• Accounting - The Department keeps the accounts of the County in accordance with generally accepted accounting principles of governmental accounting and the rules and regulations of the Local Government Commission.
• Accounts Payable - The Department is responsible for determining that all of the County's disbursements are in strict compliance with the law and the County budget ordinance.
• Accounts Receivable - The Department receives and deposits all money accruing to the County or supervises such activity by others. All reports requesting funds from other agencies are compared to the County's financial records prior to submission for reimbursement.
• Budget - The Department is responsible for the preparation of the budget manual, budget printouts, revenue projections, fund balance projections, collating information from the departments and printing the final document.
• Debt Service - The Department maintains all records concerning the bonded debt of the County and determining the amount required each year for debt service. The Department also investigates various financing possibilities to fund projects approved by management.
• Fixed Assets - The Department maintains the fixed asset inventory for the County.
• Internal Auditing - This function reviews departmental policies for internal controls, performs random cash audits, reviews reports for accuracy, and assists with the annual audit.
• Investments - Idle County funds are invested to produce interest income. Each year the investments average an equivalent of 2 to 4 cents of the tax rate.
• Payroll/Personnel - The Department makes recommendations to the County Manager for changes in the personnel resolution and employee handbook. The payroll/personnel staff maintain the payroll records on all employees. They generate the payroll checks and related expenditures, file worker's compensation claims, administer the Family Medical Leave Act, and the Voluntary Shared Leave.
• Reporting - The Department provides reports of County operations and financial position. The Comprehensive Annual Financial Report provides county management and citizens information about the financial condition of the county government. For eight years in a row, Sampson County’s Comprehensive Annual Financial Report has earned the Award of Financial Reporting Achievement from the Government Finance Officers Association of the United States and Canada. Monthly expenditure reports are provided to each department for review. Other reports and analysis are provided to management and departments as requested.
• Risk Management - The Finance Officer serves as risk manager for the County. The County carries commercial insurance for all risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The County is the provider of an employee health care plan administered by Blue Cross and Blue Shield of North Carolina to provide health insurance to its employees. The plan provides coverage of up to $50,000 per incident for each employee. The excess over $50,000, up to $1,000,000, is covered by a specific and aggregate stop loss insurance. The pool is self-sustaining through employee and employer premiums.
• Debt Collection – The Department follows procedures allowed by the General Statutes to collect all funds due the County for the Public Works Department, Ambulance Services, Health Department and the Library. top
Finance Office Personnel:
Budget
The Sampson County Budget is available for public inspection in the Office of the County Manager/Clerk to the Board, weekdays between the hours of 8:00 a.m. and 5:00 p.m. The Fiscal Year 2005-06 Budget Ordinance is available online. For a brief synopsis of the County’s revenues and expenditures for fiscal year 2004-05, view this file.
Budget Justification Forms
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Finance Officer
David K. Clack
dave@sampsonnc.com
Physical Address:
406 County Complex Road
Clinton, North Carolina 28328
Mailing Address:
Post Office Box 257
Clinton, North Carolina 28329
Telephone: (910) 592-7181
Facsimile: (910) 592-1945
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