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.  

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.

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.

Idle County funds are invested to produce interest income.

The Department provides reports of County operations and financial position. The Annual Financial Report provides county management and citizens information about the financial condition of the county government. 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 $150,000 per incident for each employee. The excess over $150,000, up to approximately $7,200,000, 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.

Sampson County
Finance Office

Phone: (910) 592-7181
Fax: (910) 592-1945

406 County Complex Rd.
Bldg. C, Suite 120
Clinton, NC 28328

David Clack

Director of Finance