COLUMBIA — The Tyrrell County Board of Commissioners received a clean audit opinion during its March 3, 2026, meeting, though the report also identified several financial indicators the county must address with state officials.

More about the meeting, which included public comments about Tyrrell County Library, appear in another story.

Auditor April Adams told commissioners the county’s financial statements for the fiscal year ending June 30, 2025 received an “unmodified,” or clean, opinion, the highest level of assurance auditors can provide.

“That means we are giving you the highest level of assurance that your financial statements are free from material misstatement,” Adams told the board during her presentation.

The audit also included a compliance review of federal and state grant programs administered by the county. Adams said those programs also received unmodified opinions, indicating the county materially complied with applicable requirements.

However, the audit identified four performance indicators of concern flagged by the North Carolina Local Government Commission, which monitors the financial health of local governments.

Two of the indicators were related to the county’s general fund balance.

The county’s available fund balance dropped to about 14.12% of expenditures, below the state’s recommended 20% threshold. Adams said the decrease occurred because county leaders intentionally adopted a budget that relied on spending some of the existing fund balance during the fiscal year.

“You set a budget where expenditures were greater than revenue, which was planned,” Adams said. “That used your fund balance and caused the county to drop below 20 percent.”

Another issue involved the county’s use of fund balance during the fiscal year.

Under state oversight procedures, the county now has 60 days to submit a written response to the Local Government Commission explaining how officials plan to address the indicators before the next audit cycle.

While the overall audit was largely positive, Adams reported one compliance finding related to reporting requirements for the county’s public school building capital fund, which includes lottery-funded school construction money.

A required financial report connected to the program had not been filed on time, though Adams said the report has since been submitted.

“We left it in the audit just with the facts,” she said, describing the issue as relatively minor.

The audit also noted the county’s report was issued slightly after the extended deadline set by the state.

Adams also highlighted several technical accounting updates in the report.

One involved correcting depreciation records for furniture and equipment after officials discovered an earlier depreciation schedule had omitted those items. The correction required two years of depreciation to be recorded in the current financial statements to bring totals in line.

The audit also reflects a statewide accounting rule change requiring local governments to include certain accrued sick leave in compensated absence calculations, which previously only included vacation time.

Adams said the adjustment was not significant for Tyrrell County because many employees retain sick leave for retirement credit.

Auditors also reported no evidence of fraud, illegal acts, or significant disagreements with county management during the audit process.

New counseling practice introduced

During the meeting, commissioners also heard from Dr. Keisha Norman, who recently opened Just Today Holistic Counseling and Wellness at 402 Main St., Columbia.

Norman said the practice provides mental health services including therapy, substance abuse treatment, anger management counseling and forensic evaluations.

The practice serves patients ages six through seniors and accepts Medicaid through regional managed care organizations including Trillium Health Resources.

Norman said she previously operated alone but has expanded the practice to include additional clinicians and a certified alcohol and drug counselor.

“I decided not only to stay here but to grow my business here,” she told commissioners. “It’s an honor for me to be able to serve the community in which I live.”

Other items

Commissioners also approved two budget amendments restoring funding for a regional veterans service officer who visits Tyrrell County monthly.

County Manager David Clegg said the previous grant funding for the service had expired before a new round of funding was finalized by the state. The amendments closed out the old grant and approved the new funding cycle.

The board also approved:

• Renewal of the county’s micro-purchase threshold certification, allowing the county to spend federal grant funds using simplified purchasing procedures.
• Two vehicle tax refunds totaling about $249 related to a prorated tax adjustment and a calculation error.

Also in other action, commissioners unanimously approved a request urging the North Carolina Department of Transportation to reduce the speed limit and add warning lights near construction at the Lindsay C. Warren Bridge, commonly known as the Alligator River Bridge.

Chairman Jordan Davis said increased truck traffic related to construction near the bridge poses safety concerns. “I feel like that’s an accident waiting to happen.”