Clarendon County Council moved through recognitions, a clean audit and the opening round of budget discussions at their regular meeting, with officials outlining early financial pressures and proposed tax changes as the county begins shaping its fiscal year 2026-27 spending plan. The April 13 meeting agenda included service awards, the annual audit presentation, budget items, a child abuse prevention proclamation and first reading of two ordinances.
The evening opened on a positive note as Human Resources Director Leonard Lowery recognized five county employees for milestone years of service. Honored were Deputy Jane Lambert of the assessor’s office, Cpl. William Rowe of the sheriff’s office, Solid Waste Coordinator Mary Baker and Assistant Communications Supervisor Ashley White, each for five years of service, along with Human Resources Business Administrator Thomasina Hall for 20 years.
Council then accepted the county’s fiscal year ending June 30, 2025 audit after a presentation from Lori Salley of McGregor & Co., LLP, who told council the county received an unmodified opinion.
That, she said, is the best opinion an auditor can issue and means the financial statements are fairly stated in all material respects.
Salley said the county’s overall governmental fund balance ended the year at about $53.1 million, an increase of roughly $2.3 million over the prior year, while the general fund balance rose to about $17.4 million, up $1.9 million. She attributed those gains largely to increased tax collections and nonrecurring state money for roadway improvements.
She also told council the county reported no material weaknesses, no significant deficiencies and no compliance findings in the audit.
Salley did note two items in the auditor’s “other matters” letter. One involved a magistrate court overage of about $4,000 that she said should be investigated and reconciled. The second involved a vehicle purchase through Fire Rescue that did not go through the county’s procurement department, though she said the purchase itself was otherwise in order.
Public comment brought a mix of local concerns.
Julius Eason returned to ask for improvements to dirt roads in his neighborhood, saying the roads become dangerous and nearly impassable when it rains. He said residents have only one practical way in and out and warned that flooding and mud could hinder emergency access.
Joe Oliver, who also spoke at the March meeting, urged county leaders to address noise and four-wheeler activity in his neighborhood, saying the repeated disturbances have left him frustrated and feeling unheard.
George Frierson also used part of his comment time to announce his candidacy for the District 3 County Council seat now held by Councilman Pat Coker.
Council later approved a proclamation declaring April as Child Abuse Prevention Month. The proclamation emphasizes the need to reduce risk factors, strengthen protective factors and ensure children and families have the support they need.
A separate resolution approved by council formally affirmed the discontinuance of fire protection use for an old station building. County Administrator Walt Ackerman said the county had long since replaced the site with a newer station and that, under the original deed, the property would revert to the Jones family once it was no longer used for fire protection purposes.
Council also approved third and final reading of two ordinances already in the pipeline: one updating the county’s 1% local hospitality tax on prepared meals and beverages and another amending the Unified Development Code to authorize and implement a flexible design district zoning designation. Both items were listed on Monday’s agenda for final action.
Much of the meeting’s focus, though, turned to the budget.
Finance Director Nelson Gibbons gave council its first broad look at the proposed fiscal year 2026-27 budget, describing it as a work in progress but one already shaped by several major decisions.
Projected general fund revenues, he said, currently stand at $31.4 million, an increase of just over $880,000 from the current year. But that figure already accounts for two pressing issues: the loss of about $630,000 in federal revenue tied to no longer housing federal inmates and a proposed reduction in boat tax revenues.
Gibbons said the county is proposing to immediately lower its boat tax assessment ratio to 6% rather than phase in the cut over several years. If adopted, he said, that would reduce county revenue by about $143,000, or the equivalent of a little more than one mill.
On the spending side, Gibbons said projected general fund expenditures are budgeted at $31.8 million, which is about $933,000 lower than last year’s adopted budget. Even with that reduction, the proposal includes a $720,000 placeholder for employee raises as the county continues work on a third-party salary study. It also includes about $500,000 in capital needs, including HVAC units, software systems and a replacement for the county’s aging phone system.
At this point, he said, the general fund is sitting at a deficit of about $405,000.
The Fire Rescue budget, by contrast, is currently balanced. Gibbons said that proposal includes a new pay structure costing about $272,000 to help address the loss of critical paramedics and EMTs, along with an added placeholder for salary increases there as well.
Council then gave first reading to the county’s fiscal year 2026-27 budget ordinance and to another ordinance that would allow manufactured homes in the county’s performance zone to be approved administratively by staff when all ordinance requirements are met. Ackerman said the change would not loosen standards, but would simply remove an extra planning commission step for applicants who already meet all requirements.
Before the meeting closed, Ackerman also introduced Donald Ricks as the county’s new procurement director, saying he joined the county April 1 and is already settling into the role.
The next regularly scheduled meeting for Clarendon County Council is May 11, 2026.
