COLUMBIA — Tuesday’s meeting of the Tyrrell County Board of Commissioners turned contentious as Commissioner Rob Thompson raised sharp questions about the county ABC store’s finances and alleged inconsistencies in how the board explained spending federal COVID relief funds.
Thompson reported attending a recent ABC board meeting and learned the store generates approximately $100,000 in annual profit while maintaining $350,000 in reserves. He questioned why the ABC board was permitted to retain its revenue from 2015 through 2026 to pay off bills, rather than contributing funds to help offset the county’s tax burden.
“We got people on fixed incomes that need help, and they said that’s not their problem,” Thompson said, characterizing the ABC board’s response. “I don’t think any public servant should be talking like that.”
Thompson also criticized the store’s cash management, noting it earned only $754 in interest on $350,000 in deposits, calling it poor financial advice. He said he plans to request detailed financial statements including profit-and-loss reports and year-to-date balance sheets.
He argued that with Tyrrell County having one of the highest tax rates in North Carolina, ABC store revenues should help reduce the tax burden rather than accumulate in reserves. He suggested forming a committee to negotiate how much the ABC operation should contribute to county operations, including potentially paying a building allowance.
Dispute Over CARES Act Fund Usage
The meeting also featured a heated exchange about how commissioners explained the use of federal CARES Act relief funds during a previous budget meeting.
Thompson contended that board leadership provided contradictory accounts of how carryover money was spent. He said he was initially told funds went to payroll, then later heard commissioners tell citizens the money was spent on EMS and fire department services—leading those citizens to believe Foreman had misinformed them.
“You’re not just lying to me, I represent everybody,” Thompson said. “Why did you sit and tell us we spent money on the EMS and fire department” when the fire department didn’t receive additional funds?
Board Chairman Nathan Everett explained that CARES Act money was used to “backfill essential personnel,” meaning federal funds covered eligible employee salaries while freeing up the original salary allocations for other uses, including building fund balance.
“What we did was perfectly legal,” he said, adding that the approach was approved by oversight authorities before implementation.
Thompson argued this constituted improperly using CARES funds to “shore up” fund balance, which he said guidelines prohibited. He also questioned why commissioners didn’t clearly explain this mechanism when citizens asked about it at a previous meeting.
Everett countered that government finances are “fluid” and money routinely moves between accounts.
Commissioner Jordan Davis supported this explanation, confirming he had extensive conversations with the county manager about the approach and that it received proper approval.
Fund Balance Questions
The dispute extended to questions about the county’s reserve fund balance. Thompson claimed commissioners stated the county had a 25% fund balance “that day” during an audit, but the level changed afterward—suggesting to him that CARES money was temporarily moved to meet the threshold.
“If you knew the money in the reserve fund balance was not supposed to be over there, don’t you think you’re obligated to tell your auditor?” Foreman asked.
Davis explained that fund balance naturally fluctuates because the county doesn’t receive tax revenue from February through December, requiring use of reserves to cover expenses until taxes are collected.
Everett acknowledged the fund balance figure can change daily depending on transactions, but maintained all actions were proper and transparent to auditors.
Moving Forward
Everett attempted multiple times to move the meeting forward, eventually succeeding after Thompson reiterated his call for accessing ABC store revenues before raising property taxes further.
The board then proceeded to other business, including a budget amendment prepared by the county manager related to Lewis Point.
The exchanges highlighted ongoing tensions over financial transparency and communication between the board majority and Thompson, who has consistently advocated for lower taxes and greater scrutiny of county operations and affiliated entities.
In other matters, the annual beaver depredation program has an initial budget of $12,000 for this year and continues on with the program that the county started 3 years ago — it employs an independent contractor to trap for the county.
And the snagging program continues last year’s program that started with canals in both Kilkenny & South Fork communities to clear out debris.
Morgan Spear and Rebekah Swain were appointed to the Tyrrell County Recreation Commission.
Shenita Jones was appointed to the Senior Center Advisory Council as Senior Center Director Ex-Officio.
Dee Dee Bullock was appointed to the Senior Center Advisory Council.

