All towns · carroll-county

Carroll County Commissioners

Document

Meeting
Agenda
Date:
Meeting Location:
Commissioners:
Time:
14 September 2026 
County Annex 10 County Farm Rd Ossipee NH 03864
Chuck McGee, Chairman
Harold B Parker, Vice-Chairman
Gene Chandler, Clerk
3:00 p.m. (Start)
Meeting Title
Carroll County Commissioners
Agenda
Start Time
Participating
Notes
Welcome 
Approvals
 Hale’s Location Board of Selectmen Meeting
Mountain View Community
RECESS
Executive Director Report
Pledge of Allegiance
Public Comment/Media Questions
Meeting Minutes August 24 2026
Manifests
Public Hearing - Emergency Expenditure
Overview - Financial Report
Update - Assisted Living Study
Bid Openings - Furniture, Carpet Replacement
Non-Meeting with Legal Counsel 
Finance Handbook
2027 Budget Schedule
Budget vs Actual
Commissioners Comments & Reports
Public Comment
Non-Public Sessions 91-A:3, II
Admin Leboeuf
Dir Seamans
3:00 pm
3:30 pm
mseamans@carrollcountynh.gov
(603)539-7751
www.carrollcountynh.gov
3:00 pm
Can begin
anytime after
posted time of
3pm

 
 
 
 
 

 
Carroll County Board of Commissioners 
 
Page 1 of 3 
August 24, 2026 
County of Carroll  
Board of Commissioners 
August 24, 2026 
 
Meeting Time: 9:00 a.m. 
 
 
 
 
Location: Carroll County Annex 
Present: 
Chairman Charles McGee 
 
 
Vice-Chairman Harold B Parker 
Clerk Gene Chandler  
 
 
Executive Director Mellisa Seamans 
 
 
HR Director Taylor Gunn 
 
Facilities Director Bob Murray 
CCHOC Superintendent Brian King 
Admin Assistant Karen Czifrik 
North Conway Fire Chief Chad McCarthy (for Hale’s meeting) 
 North Conway Deputy Chief Josh MacMillan (for Hale’s meeting) 
Public:  
Ed Comeau (www.governmentoversite.com) 
Fred Cain 
Dallas Emery 
Wharton Sinkler 
Susan Doyle  
 
Pledge of Allegiance 
Public Comment 
 
F Cain 
Questioned why petty cash is available for nursing home residents but cash is not 
accepted in the café 
D Emery 
Reminded the board he has spoken against the café “no cash” rule several times  
 
Approvals 
 
Motion: 
To approve August 10, 2026 meeting minutes as presented (Parker/Chandler, 3-0) 
Motion: 
To approve the manifest totals as presented: (Parker/Chandler, 3-0) 
 
Accounts Payable  
August 18 2026 
$454,940.23  
Payroll 
August 21 2026 
$345,263.24  
ACH -Waste Management Aug 14 2026 
$3,004.42  
 
I. 
Human Resources Update – HR Director T Gunn 
 
T Gunn 
 Carroll County has about 300 employees. There were six terminations in August, eight 
in July, seven in June. Dir. Gunn clarified that “termination” is a neutral term that covers 
several ways a job can end – firing, resignation, retirement. There were 20 hires at MVC 
last month.  
 

 
Carroll County Board of Commissioners 
 
Page 2 of 3 
August 24, 2026 
Charon Emery is recognized for her 20 years’ employment as an LNA/MNA. Ms. Emery 
works mainly on the memory care unit and described as kind, caring, consistently goes 
above and beyond and is able to connect with the residents in a truly caring and genuine 
way. 
 
We are transitioning from Nationwide to the NH Deferred Compensation Plan for the 
457b. For enrollees, this switch offers extra perks, lower fees, and they can join anytime 
rather than wait for annual open enrollment.  
 
The search continues to fill the HR Generalist position. The County Attorney has filled 
the special investigator position in his office. 
 
II. 
Funding Transfers  
 
The board review and approved (3-0) the following line-item transfer requests: 
 
2026-005 
$7,000  
CCHOC Fees & Services to CCHOC Travel 
 
2026-006 
$25,000 
CCHOC Salaries to CCHOC Overtime 
 
2026-007 
$1,669  
County Attorney Fees & Services to Subscriptions 
 
III. 
Executive Director Report  
 
Change Order – Giveback Asbestos Abatement 
The Commissioners previously approved a change order from Cobalt Construction Management in the 
amount of $14,175for the asbestos abatement related to demolition of the cow barn. The actual cost of 
 the abatement was $7,875, resulting in a “giveback” change order in the amount of $6,300. 
 
Surplus Equipment Auction 
K Czifrik reported on the ongoing online surplus equipment auction on municibid.com. To date, the 
auction has raised about $35,000 and several vehicles, old laundry and kitchen equipment, and the 
wood processor has been sold. 
 
IV. 
Non-Public Sessions 
Motion: 
To enter non-public session as permitted under NH RSA 91-A:3, II (a), (c), (g), (L) 
(Parker/Chandler, 3-0 by roll call) 
 
The Commissioners reconvened and voted to seal the non-public meeting minutes because releasing 
the minutes would likely have an adverse effect on the reputation of a person other than a member of 
the public body. 
 
 
V. 
Oak Hill Communication Tower – Eidelweiss 
 
Chmn. McGee 
The County currently has a communication tower in Eidelweiss that serves the 
northern part of the county. The rental agreement is expired. For 2026, Village 
District of Eidelweiss Commissioners are asking for $400 monthly lease 
payment and for the County to obtain a $5 million insurance policy. The 

 
Carroll County Board of Commissioners 
 
Page 3 of 3 
August 24, 2026 
Commissioners requested to meet with the Commissioners to understand why 
VDOE is requiring a $5 million insurance policy that will cost $11,000 +/- 
annually. Rather than meet with us, VDOE has issued the county an eviction 
notice to remove the tower by December 31. 
Comm’r Chandler 
We never said we would not get the insurance, we just asked for explanation of 
why they are requiring $5 million instead of $1 million. That’s what’s frustrating. 
It is one-sided negotiations. 
Comm’r Parker 
If we lose the tower it puts people in the north country at risk for no reason. I 
am concerned about the health and safety of the citizens.  
Chmn. McGee 
We own it to the county taxpayers to protect their money and their safety 
Comm’r Chandler 
Request that Attorney Sullivan be invited to the September 14 meeting to 
discuss options 
 
 
VIII. 
Public Comment 
 
Dir Seamans 
Read a response from MVC administrator to Mr. Cain’s earlier public comment about 
MVC resident access to cash – “Residents are required to be able to access their 
accounts immediately in cash. This is a CMS regulation. Residents do not use it for the 
café. This is used for resident trips such as 
F Cain 
Asked the status of the Eidelweiss communication tower agreement 
D Emery 
Requested a copy of the Cobalt change order 
 
 
 
 
Approved on 
________________________________ 
 
 
Carroll County Board of Commissioners 
 
 
 
Chuck McGee, Chair 
 
 
Harold B Parker, Vice-Chair 
 
Gene Chandler, Clerk 

Fund: GENERAL FUND  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
100 - GENERAL FUND
4110 - COUNTY CONVENTION
100.4110.009.000
COORDINATOR SALARY
15,000.00
0.00
11,250.00
3,750.00
75.00
11,250.00
100.4110.010.000
SOCIAL SECURITY
1.00
0.00
697.50
(696.50)
999.99
697.50
100.4110.018.000
MEDICARE
1.00
0.00
163.14
(162.14)
999.99
163.14
100.4110.036.000
OFFICE SUPPLIES
200.00
0.00
53.41
146.59
26.71
53.41
100.4110.038.000
POSTAGE
100.00
0.00
0.00
100.00
0.00
0.00
100.4110.067.000
ADVERTISING
250.00
0.00
19.50
230.50
7.80
19.50
100.4110.070.000
TRAVEL
3,500.00
0.00
1,322.59
2,177.41
37.79
1,322.59
100.4110.074.000
ATTENDANCE STIPEND
4,625.00
0.00
1,425.00
3,200.00
30.81
1,425.00
100.4110.097.000
NEW EQUIPMENT
1.00
0.00
0.00
1.00
0.00
0.00
100.4110.100.000
PERFORM. AUDIT CONTINGENCY
1.00
0.00
0.00
1.00
0.00
0.00
23,679.00
0.00
14,931.14
8,747.86
63.06
14,931.14
4110 - COUNTY CONVENTION
4123 - ATTORNEY
100.4123.007.000
SALARIES-ADMIN AND INVESTIGATOR
792,035.00
0.00
511,877.95
280,157.05
64.63
511,877.95
100.4123.009.000
SALARIES-ATTORNEY
113,024.00
0.00
84,766.50
28,257.50
75.00
84,766.50
100.4123.010.000
SOCIAL SECURITY
57,230.00
0.00
34,903.00
22,327.00
60.99
34,903.00
100.4123.013.000
RETIREMENT
131,624.00
0.00
75,037.64
56,586.36
57.01
75,037.64
100.4123.017.000
EDUCATION AND CONFERENCES
10,000.00
0.00
1,927.80
8,072.20
19.28
1,927.80
100.4123.018.000
MEDICARE
13,384.00
0.00
8,340.18
5,043.82
62.31
8,340.18
100.4123.028.000
CRIMINAL CASE EXPENSE
9,000.00
0.00
2,350.00
6,650.00
26.11
2,350.00
100.4123.029.000
FEES AND SERVICES
5,000.00
0.00
1,220.16
3,779.84
24.40
1,220.16
100.4123.031.000
CONTINGENCY-CIVIL COMMITMENT
10,000.00
0.00
0.00
10,000.00
0.00
0.00
100.4123.032.000
TRANSPORTS
1.00
0.00
0.00
1.00
0.00
0.00
100.4123.036.000
OFFICE SUPPLIES
2,500.00
0.00
1,274.24
1,225.76
50.97
1,274.24
100.4123.037.000
DUES/LICENSES/SUBSCRIPTIONS
6,500.00
0.00
8,184.75
(1,684.75)
125.92
8,184.75
100.4123.038.000
POSTAGE
250.00
0.00
0.00
250.00
0.00
0.00
100.4123.051.000
COUNTY ATTORNEY CLOTHING
500.00
0.00
500.00
0.00
100.00
500.00
100.4123.052.000
STAFF CLOTHING ALLOWANCE
2,500.00
0.00
3,000.00
(500.00)
120.00
3,000.00
100.4123.068.000
TELEPHONE
4,644.00
0.00
2,173.36
2,470.64
46.80
2,173.36
100.4123.070.000
TRAVEL
8,000.00
0.00
1,921.09
6,078.91
24.01
1,921.09
100.4123.071.000
INVESTIGATOR VEHICLE EXPENSE
2,500.00
0.00
1,194.46
1,305.54
47.78
1,194.46
100.4123.073.000
COUNTY ATTORNEY VEHICLE EXP
4,800.00
0.00
3,600.00
1,200.00
75.00
3,600.00
100.4123.096.000
OFFICE IMPROVEMENTS
1.00
0.00
0.00
1.00
0.00
0.00
100.4123.097.000
NEW EQUIPMENT
3,000.00
0.00
391.29
2,608.71
13.04
391.29
100.4123.099.000
EXTRADITIONS
4,000.00
0.00
0.00
4,000.00
0.00
0.00
100.4123.130.000
CHILD ADVOCACY CENTER
95,000.00
0.00
47,500.00
47,500.00
50.00
47,500.00
100.4123.131.000
WHITE HORSE RECOVERY
75,000.00
0.00
75,000.00
0.00
100.00
75,000.00
100.4123.134.000
MWV SUPPORTS RECOVERY
14,000.00
0.00
14,000.00
0.00
100.00
14,000.00
100.4123.135.000
COURT APPOINTED SPECIAL ADVOCATES
5,000.00
0.00
0.00
5,000.00
0.00
0.00
CARROLL COUNTY
Printed 9/11/2026
4:50PM
Page   1
By MSEAMANS
of   9

Fund: GENERAL FUND  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
100.4123.136.000
STARTING POINT
25,000.00
0.00
0.00
25,000.00
0.00
0.00
1,394,493.00
0.00
879,162.42
515,330.58
63.05
879,162.42
4123 - ATTORNEY
4124 - VICTIM SERVICES
100.4124.005.000
OVERTIME
1.00
0.00
0.00
1.00
0.00
0.00
100.4124.007.000
SALARY-DIRECTOR
70,769.00
0.00
36,187.63
34,581.37
51.13
36,187.63
100.4124.009.000
SALARIES-ASSOCIATE
63,422.00
0.00
30,819.22
32,602.78
48.59
30,819.22
100.4124.010.000
SOCIAL SECURITY
8,320.00
0.00
4,870.56
3,449.44
58.54
4,870.56
100.4124.013.000
RETIREMENT
17,109.00
0.00
10,319.30
6,789.70
60.32
10,319.30
100.4124.018.000
MEDICARE
1,946.00
0.00
1,139.04
806.96
58.53
1,139.04
161,567.00
0.00
83,335.75
78,231.25
51.58
83,335.75
4124 - VICTIM SERVICES
4130 - EXECUTIVE
100.4130.007.000
SALARIES
151,060.00
0.00
87,000.59
64,059.41
57.59
87,000.59
100.4130.009.000
COMMISSIONERS SALARY
42,000.00
0.00
35,999.94
6,000.06
85.71
35,999.94
100.4130.010.000
SOCIAL SECURITY
11,970.00
0.00
7,557.78
4,412.22
63.14
7,557.78
100.4130.013.000
RETIREMENT
19,260.00
0.00
11,092.68
8,167.32
57.59
11,092.68
100.4130.017.000
EDUCATION AND CONFERENCES
2,000.00
0.00
0.00
2,000.00
0.00
0.00
100.4130.018.000
MEDICARE
2,799.00
0.00
1,767.55
1,031.45
63.15
1,767.55
100.4130.036.000
OFFICE SUPPLIES
1,500.00
0.00
622.33
877.67
41.49
622.33
100.4130.037.000
DUES/LICENSES/SUBSCRIPTIONS
10,000.00
0.00
13,671.00
(3,671.00)
136.71
13,671.00
100.4130.038.000
POSTAGE
200.00
0.00
0.00
200.00
0.00
0.00
100.4130.067.000
ADVERTISING
300.00
0.00
60.00
240.00
20.00
60.00
100.4130.068.000
TELEPHONE
2,064.00
0.00
1,224.24
839.76
59.31
1,224.24
100.4130.069.000
ANNUAL REPORT
600.00
0.00
500.30
99.70
83.38
500.30
100.4130.070.000
TRAVEL
2,500.00
0.00
2,414.80
85.20
96.59
2,414.80
100.4130.097.000
NEW EQUIPMENT
1.00
0.00
0.00
1.00
0.00
0.00
246,254.00
0.00
161,911.21
84,342.79
65.75
161,911.21
4130 - EXECUTIVE
4150 - FINANCE
100.4150.001.000
COUNTY AUDITORS
50,000.00
0.00
42,014.60
7,985.40
84.03
42,014.60
100.4150.005.000
OVERTIME
500.00
0.00
445.97
54.03
89.19
445.97
100.4150.009.000
SALARIES
309,807.00
0.00
210,952.54
98,854.46
68.09
210,952.54
100.4150.010.000
SOCIAL SECURITY
19,208.00
0.00
12,383.58
6,824.42
64.47
12,383.58
100.4150.013.000
RETIREMENT
39,500.00
0.00
25,834.70
13,665.30
65.40
25,834.70
100.4150.017.000
EDUCATION AND CONFERENCES
2,000.00
0.00
1,090.00
910.00
54.50
1,090.00
100.4150.018.000
MEDICARE
4,492.00
0.00
2,896.24
1,595.76
64.48
2,896.24
100.4150.020.000
RETIREE/COBRA INSURANCE
0.00
0.00
4,114.34
(4,114.34)
0.00
4,114.34
100.4150.036.000
OFFICE SUPPLIES
3,500.00
0.00
2,563.59
936.41
73.25
2,563.59
100.4150.038.000
POSTAGE
4,000.00
0.00
1,981.88
2,018.12
49.55
1,981.88
100.4150.067.000
ADVERTISING
1.00
0.00
0.00
1.00
0.00
0.00
CARROLL COUNTY
Printed 9/11/2026
4:50PM
Page   2
By MSEAMANS
of   9

Fund: GENERAL FUND  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
100.4150.068.000
TELEPHONE
1,200.00
0.00
1,338.27
(138.27)
111.52
1,338.27
100.4150.070.000
TRAVEL
500.00
0.00
686.68
(186.68)
137.34
686.68
100.4150.097.000
NEW EQUIPMENT
1.00
0.00
0.00
1.00
0.00
0.00
100.4150.098.000
CONTRACTED SERVICES
100,000.00
0.00
107,598.50
(7,598.50)
107.60
107,598.50
534,709.00
0.00
413,900.89
120,808.11
77.41
413,900.89
4150 - FINANCE
4151 - TREASURER
100.4151.008.000
DEPUTY TREASURER SALARY
500.00
0.00
210.00
290.00
42.00
210.00
100.4151.009.000
TREASURER SALARY
10,000.00
0.00
7,499.97
2,500.03
75.00
7,499.97
100.4151.010.000
SOCIAL SECURITY
650.00
0.00
478.02
171.98
73.54
478.02
100.4151.013.000
RETIREMENT
68.00
0.00
26.90
41.10
39.56
26.90
100.4151.018.000
MEDICARE
152.00
0.00
111.77
40.23
73.53
111.77
100.4151.037.000
DUES/LICENSES/SUBSCRIPTIONS
50.00
0.00
0.00
50.00
0.00
0.00
100.4151.068.000
TELEPHONE
540.00
0.00
301.56
238.44
55.84
301.56
100.4151.070.000
TRAVEL
500.00
0.00
217.50
282.50
43.50
217.50
12,460.00
0.00
8,845.72
3,614.28
70.99
8,845.72
4151 - TREASURER
4153 - LEGAL
100.4153.003.000
LEGAL EXPENSES
45,000.00
0.00
33,551.04
11,448.96
74.56
33,551.04
45,000.00
0.00
33,551.04
11,448.96
74.56
33,551.04
4153 - LEGAL
4155 - HUMAN RESOURCES - PERSONNEL ADMINISTRATION
100.4155.005.000
OVERTIME
500.00
0.00
0.00
500.00
0.00
0.00
100.4155.009.000
SALARIES
213,182.00
0.00
129,171.19
84,010.81
60.59
129,171.19
100.4155.010.000
SOCIAL SECURITY
13,217.00
0.00
7,717.39
5,499.61
58.39
7,717.39
100.4155.013.000
RETIREMENT
27,181.00
0.00
16,469.28
10,711.72
60.59
16,469.28
100.4155.017.000
EDUCATION AND CONFERENCES
4,000.00
0.00
395.00
3,605.00
9.88
395.00
100.4155.018.000
MEDICARE
3,091.00
0.00
1,804.88
1,286.12
58.39
1,804.88
100.4155.027.000
RECRUITMENT AND RETENTION
15,000.00
0.00
9,744.11
5,255.89
64.96
9,744.11
100.4155.029.000
CRIMINAL RECORDS
2,000.00
0.00
1,200.00
800.00
60.00
1,200.00
100.4155.036.000
OFFICE SUPPLIES
1,200.00
0.00
2,106.58
(906.58)
175.55
2,106.58
100.4155.037.000
DUES/LICENSES/SUBSCRIPTIONS
300.00
0.00
314.00
(14.00)
104.67
314.00
100.4155.038.000
POSTAGE
200.00
0.00
0.00
200.00
0.00
0.00
100.4155.067.000
ADVERTISING
40,000.00
0.00
28,812.45
11,187.55
72.03
28,812.45
100.4155.068.000
TELEPHONE
550.00
0.00
540.65
9.35
98.30
540.65
100.4155.070.000
TRAVEL
2,000.00
0.00
310.59
1,689.41
15.53
310.59
100.4155.097.000
NEW EQUIPMENT
1.00
0.00
0.00
1.00
0.00
0.00
322,422.00
0.00
198,586.12
123,835.88
61.59
198,586.12
4155 - HUMAN RESOURCES - PERSONNEL ADMINISTRATION
CARROLL COUNTY
Printed 9/11/2026
4:50PM
Page   3
By MSEAMANS
of   9

Fund: GENERAL FUND  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
4192 - MEDICAL EXAMINER
100.4192.047.000
MEDICAL EXAMINER CHARGES
20,000.00
0.00
10,079.61
9,920.39
50.40
10,079.61
20,000.00
0.00
10,079.61
9,920.39
50.40
10,079.61
4192 - MEDICAL EXAMINER
4193 - REGISTRY OF DEEDS
100.4193.005.000
OVERTIME
800.00
0.00
0.00
800.00
0.00
0.00
100.4193.008.000
REGISTER OF DEEDS SALARY
81,500.00
0.00
61,125.03
20,374.97
75.00
61,125.03
100.4193.009.000
SALARIES
264,498.00
0.00
181,985.66
82,512.34
68.80
181,985.66
100.4193.010.000
SOCIAL SECURITY
21,501.00
0.00
14,420.63
7,080.37
67.07
14,420.63
100.4193.013.000
RETIREMENT
44,217.00
0.00
30,998.89
13,218.11
70.11
30,998.89
100.4193.017.000
EDUCATION AND CONFERENCES
2,000.00
0.00
210.00
1,790.00
10.50
210.00
100.4193.018.000
MEDICARE
5,029.00
0.00
3,372.57
1,656.43
67.06
3,372.57
100.4193.024.000
CONTRACTED EQUIPMENT AND SERVICES
30,000.00
0.00
4,067.98
25,932.02
13.56
4,067.98
100.4193.029.000
FEES AND SERVICES
1.00
0.00
0.00
1.00
0.00
0.00
100.4193.035.000
ARCHIVAL PAPER AND COVERS
2,500.00
0.00
579.40
1,920.60
23.18
579.40
100.4193.036.000
OFFICE SUPPLIES
1,620.00
0.00
336.10
1,283.90
20.75
336.10
100.4193.037.000
DUES/LICENSES/SUBSCRIPTIONS
460.00
0.00
280.45
179.55
60.97
280.45
100.4193.038.000
POSTAGE
2,000.00
0.00
2,000.00
0.00
100.00
2,000.00
100.4193.068.000
TELEPHONE
1,660.00
0.00
307.56
1,352.44
18.53
307.56
100.4193.070.000
TRAVEL
500.00
0.00
61.63
438.37
12.33
61.63
100.4193.088.000
DOCUMENT COPIER EXPENSE
3,000.00
0.00
2,606.95
393.05
86.90
2,606.95
100.4193.097.000
NEW EQUIPMENT
1,000.00
0.00
0.00
1,000.00
0.00
0.00
462,286.00
0.00
302,352.85
159,933.15
65.40
302,352.85
4193 - REGISTRY OF DEEDS
4194 - FACILITIES DEPARTMENT
100.4194.005.000
OVERTIME
2,000.00
0.00
1,097.79
902.21
54.89
1,097.79
100.4194.009.000
SALARY
172,642.00
0.00
123,273.35
49,368.65
71.40
123,273.35
100.4194.010.000
SOCIAL SECURITY
10,828.00
0.00
7,235.28
3,592.72
66.82
7,235.28
100.4194.013.000
RETIREMENT EXPENSE
22,267.00
0.00
15,857.25
6,409.75
71.21
15,857.25
100.4194.018.000
MEDICARE EXPENSE
2,532.00
0.00
1,692.12
839.88
66.83
1,692.12
100.4194.029.000
CONTRACTED FEES & SERVICES
24,875.00
0.00
14,270.61
10,604.39
57.37
14,270.61
100.4194.039.000
MAINTENANCE SUPPLIES
3,300.00
0.00
2,807.09
492.91
85.06
2,807.09
100.4194.061.000
ELECTRIC
255,787.00
0.00
143,372.96
112,414.04
56.05
143,372.96
100.4194.065.000
PROPANE
134,080.00
0.00
97,460.43
36,619.57
72.69
97,460.43
100.4194.068.000
TELEPHONE
500.00
0.00
378.92
121.08
75.78
378.92
100.4194.073.000
VEHICLE EXPENSES
1,000.00
0.00
31.77
968.23
3.18
31.77
100.4194.078.000
GENERATOR EXPENSE
25,000.00
0.00
22,327.20
2,672.80
89.31
22,327.20
100.4194.080.000
CARE OF GROUNDS
1,000.00
0.00
0.00
1,000.00
0.00
0.00
100.4194.081.000
MAINTENANCE
54,000.00
0.00
32,094.47
21,905.53
59.43
32,094.47
CARROLL COUNTY
Printed 9/11/2026
4:50PM
Page   4
By MSEAMANS
of   9

Fund: GENERAL FUND  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
100.4194.097.000
NEW EQUIPMENT
500.00
0.00
180.32
319.68
36.06
180.32
710,311.00
0.00
462,079.56
248,231.44
65.05
462,079.56
4194 - FACILITIES DEPARTMENT
4196 - INSURANCE
100.4196.011.000
SHORT-TERM DISABILITY
50,000.00
0.00
59,132.43
(9,132.43)
118.26
59,132.43
100.4196.012.000
MEDICAL INSURANCE
1,700,000.00
0.00
1,326,929.37
373,070.63
78.05
1,326,929.37
100.4196.014.000
WORKERS COMPENSATION
157,487.00
0.00
157,487.00
0.00
100.00
157,487.00
100.4196.015.000
UNEMPLOYMENT
2,379.00
0.00
2,379.00
0.00
100.00
2,379.00
100.4196.016.000
DENTAL INSURANCE
26,580.00
0.00
28,484.71
(1,904.71)
107.17
28,484.71
100.4196.040.000
LIFE INSURANCE
4,000.00
0.00
3,990.94
9.06
99.77
3,990.94
100.4196.093.000
PROPERTY AND LIABILITY
303,761.00
0.00
303,761.00
0.00
100.00
303,761.00
2,244,207.00
0.00
1,882,164.45
362,042.55
83.87
1,882,164.45
4196 - INSURANCE
4199 - GENERAL GOVERNMENT
100.4199.009.000
STD WAGES (REIMBURSED)
0.00
0.00
12,196.50
(12,196.50)
0.00
12,196.50
100.4199.085.000
PROPERTY TAXES
6,000.00
0.00
2,362.00
3,638.00
39.37
2,362.00
100.4199.086.000
SETTLEMENTS
1.00
0.00
21,530.00
(21,529.00)
999.99
21,530.00
6,001.00
0.00
36,088.50
(30,087.50)
601.37
36,088.50
4199 - GENERAL GOVERNMENT
4200 - INFORMATION TECHNOLOGY
100.4200.005.000
OVERTIME
2,000.00
0.00
0.00
2,000.00
0.00
0.00
100.4200.007.000
SALARY
250,604.00
0.00
160,797.19
89,806.81
64.16
160,797.19
100.4200.010.000
SOCIAL SECURITY
15,537.00
0.00
9,631.11
5,905.89
61.99
9,631.11
100.4200.013.000
RETIREMENT
31,952.00
0.00
20,501.80
11,450.20
64.16
20,501.80
100.4200.017.000
TRAINING- COUNTY WIDE
5,000.00
0.00
1,598.00
3,402.00
31.96
1,598.00
100.4200.018.000
MEDICARE
3,634.00
0.00
2,252.44
1,381.56
61.98
2,252.44
100.4200.029.000
LICENSING
288,189.00
0.00
289,149.33
(960.33)
100.33
289,149.33
100.4200.036.000
SUPPLIES AND REPAIRS
11,200.00
0.00
7,959.19
3,240.81
71.06
7,959.19
100.4200.068.000
TELEPHONE & INTERNET
68,500.00
0.00
40,226.66
28,273.34
58.73
40,226.66
100.4200.088.000
PHOTOCOPIERS
30,000.00
0.00
9,538.00
20,462.00
31.79
9,538.00
100.4200.097.000
NEW EQUIPMENT
10,000.00
0.00
3,111.51
6,888.49
31.12
3,111.51
100.4200.098.000
COUNTY WIDE CONTRACTS
50,000.00
0.00
44,870.35
5,129.65
89.74
44,870.35
766,616.00
0.00
589,635.58
176,980.42
76.91
589,635.58
4200 - INFORMATION TECHNOLOGY
4211 - SHERIFFS DEPARTMENT
100.4211.002.000
DETAILS
1.00
0.00
15,795.00
(15,794.00)
999.99
15,795.00
100.4211.003.000
TOWN AGREEMENTS
46,000.00
0.00
31,801.25
14,198.75
69.13
31,801.25
100.4211.005.000
OVERTIME
50,000.00
0.00
60,269.43
(10,269.43)
120.54
60,269.43
100.4211.007.000
SALARY-DEPUTIES
1,258,376.00
0.00
718,328.13
540,047.87
57.08
718,328.13
100.4211.009.000
SALARY-SHERIFF
92,375.00
0.00
69,281.28
23,093.72
75.00
69,281.28
100.4211.010.000
SOCIAL SECURITY
13,531.00
0.00
13,943.84
(412.84)
103.05
13,943.84
100.4211.011.000
COURT BAILIFFS
160,000.00
0.00
139,681.13
20,318.87
87.30
139,681.13
CARROLL COUNTY
Printed 9/11/2026
4:50PM
Page   5
By MSEAMANS
of   9

Fund: GENERAL FUND  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
100.4211.013.000
RETIREMENT
350,234.00
0.00
230,891.78
119,342.22
65.93
230,891.78
100.4211.017.000
EDUCATION AND CONFERENCES
4,000.00
0.00
2,006.24
1,993.76
50.16
2,006.24
100.4211.018.000
MEDICARE
21,404.00
0.00
14,724.20
6,679.80
68.79
14,724.20
100.4211.019.000
US FORESTRY SALARIES
10,832.00
0.00
9,035.00
1,797.00
83.41
9,035.00
100.4211.029.000
OTHER FEES & SERVICES
1,500.00
0.00
529.84
970.16
35.32
529.84
100.4211.036.000
OFFICE SUPPLIES
2,000.00
0.00
921.82
1,078.18
46.09
921.82
100.4211.037.000
DUES/LICENSES/SUBSCRIPTIONS
2,500.00
0.00
1,970.00
530.00
78.80
1,970.00
100.4211.044.000
K-9 EXPENSE
1,500.00
0.00
682.26
817.74
45.48
682.26
100.4211.045.000
DEPUTY EXPENSES
1,000.00
0.00
254.02
745.98
25.40
254.02
100.4211.046.000
INVESTIGATIVE SUPPLIES
1,500.00
0.00
866.73
633.27
57.78
866.73
100.4211.052.000
UNIFORM
11,000.00
0.00
4,280.51
6,719.49
38.91
4,280.51
100.4211.068.000
TELEPHONE
13,000.00
0.00
6,295.58
6,704.42
48.43
6,295.58
100.4211.069.000
RADIO/COMMUNICATIONS
3,000.00
0.00
250.00
2,750.00
8.33
250.00
100.4211.073.000
VEHICLE EXPENSES
75,000.00
0.00
35,599.53
39,400.47
47.47
35,599.53
100.4211.077.000
FURNITURE
5,000.00
0.00
0.00
5,000.00
0.00
0.00
100.4211.081.000
MAINTENANCE
2,500.00
0.00
0.00
2,500.00
0.00
0.00
100.4211.091.000
EXTRADITIONS
200.00
0.00
0.00
200.00
0.00
0.00
100.4211.095.000
FIREARM TRAINING/EQUIPMENT
10,000.00
0.00
427.00
9,573.00
4.27
427.00
100.4211.097.000
NEW EQUIPMENT
8,000.00
0.00
7,050.00
950.00
88.13
7,050.00
2,144,453.00
0.00
1,364,884.57
779,568.43
63.65
1,364,884.57
4211 - SHERIFFS DEPARTMENT
4214 - DISPATCH CENTER
100.4214.005.000
OVERTIME
40,000.00
0.00
20,635.01
19,364.99
51.59
20,635.01
100.4214.009.000
SALARY
858,942.00
0.00
521,541.66
337,400.34
60.72
521,541.66
100.4214.010.000
SOCIAL SECURITY
55,734.00
0.00
33,296.54
22,437.46
59.74
33,296.54
100.4214.013.000
RETIREMENT
114,615.00
0.00
65,365.77
49,249.23
57.03
65,365.77
100.4214.017.000
EDUCATION AND CONFERENCES
3,000.00
0.00
1,034.04
1,965.96
34.47
1,034.04
100.4214.018.000
MEDICARE
13,035.00
0.00
7,787.19
5,247.81
59.74
7,787.19
100.4214.029.000
FEES & SERVICES
200.00
0.00
125.00
75.00
62.50
125.00
100.4214.036.000
OFFICE SUPPLIES
1,800.00
0.00
502.48
1,297.52
27.92
502.48
100.4214.067.000
NCIC TERMINAL EXPENSE
1.00
0.00
0.00
1.00
0.00
0.00
100.4214.068.000
TELEPHONE
5,000.00
0.00
3,556.79
1,443.21
71.14
3,556.79
100.4214.069.000
RADIO/COMMUNICATIONS
45,000.00
0.00
33,614.00
11,386.00
74.70
33,614.00
100.4214.070.000
TRAVEL
150.00
0.00
0.00
150.00
0.00
0.00
100.4214.097.000
NEW EQUIPMENT
2,000.00
0.00
1,460.25
539.75
73.01
1,460.25
1,139,477.00
0.00
688,918.73
450,558.27
60.46
688,918.73
4214 - DISPATCH CENTER
4230 - CORRECTIONS
100.4230.005.000
OVERTIME
65,000.00
0.00
49,613.45
15,386.55
76.33
49,613.45
100.4230.007.000
ADMINISTRATIVE SALARIES
744,759.00
0.00
510,156.06
234,602.94
68.50
510,156.06
100.4230.009.000
SALARIES
2,174,446.00
0.00
1,260,397.09
914,048.91
57.96
1,260,397.09
CARROLL COUNTY
Printed 9/11/2026
4:50PM
Page   6
By MSEAMANS
of   9

Fund: GENERAL FUND  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
100.4230.010.000
SOCIAL SECURITY
17,861.00
0.00
14,123.05
3,737.95
79.07
14,123.05
100.4230.013.000
RETIREMENT
871,181.00
0.00
524,596.26
346,584.74
60.22
524,596.26
100.4230.017.000
EDUCATION AND CONFERENCES
21,000.00
0.00
9,505.52
11,494.48
45.26
9,505.52
100.4230.018.000
MEDICARE
43,271.00
0.00
25,144.21
18,126.79
58.11
25,144.21
100.4230.025.000
MEDICAL SERVICES AND SUPPLIES
1,345,916.00
0.00
1,016,640.23
329,275.77
75.54
1,016,640.23
100.4230.027.000
MENTAL HEALTH
52,000.00
0.00
18,600.00
33,400.00
35.77
18,600.00
100.4230.028.000
INMATE PROGRAMS
15,000.00
0.00
6,434.29
8,565.71
42.90
6,434.29
100.4230.029.000
FEES AND SERVICES
59,000.00
0.00
8,271.20
50,728.80
14.02
8,271.20
100.4230.030.000
ACADEMY
6,000.00
0.00
3,052.00
2,948.00
50.87
3,052.00
100.4230.036.000
OFFICE SUPPLIES
3,000.00
0.00
1,758.84
1,241.16
58.63
1,758.84
100.4230.038.000
POSTAGE
1,700.00
0.00
837.07
862.93
49.24
837.07
100.4230.039.000
SUPPLIES
50,000.00
0.00
38,107.30
11,892.70
76.21
38,107.30
100.4230.041.000
CHAPLIN
5,000.00
0.00
2,500.00
2,500.00
50.00
2,500.00
100.4230.051.000
MEALS/PANTRY STOCK/KIT ITEMS
300,000.00
0.00
165,632.26
134,367.74
55.21
165,632.26
100.4230.052.000
UNIFORM
18,000.00
0.00
14,509.22
3,490.78
80.61
14,509.22
100.4230.053.000
CLOTHING- INMATES
12,000.00
0.00
9,692.29
2,307.71
80.77
9,692.29
100.4230.054.000
INMATE BEDDING/MATTRESS
11,000.00
0.00
7,560.85
3,439.15
68.74
7,560.85
100.4230.055.000
OFFENDER COMPENSATION
2,000.00
0.00
0.00
2,000.00
0.00
0.00
100.4230.058.000
ELECTRONIC MONITORING
3,000.00
0.00
1,024.25
1,975.75
34.14
1,024.25
100.4230.068.000
TELEPHONE
5,000.00
0.00
2,166.17
2,833.83
43.32
2,166.17
100.4230.070.000
TRAVEL
8,000.00
0.00
9,389.35
(1,389.35)
117.37
9,389.35
100.4230.073.000
VEHICLE EXPENSES
12,000.00
0.00
6,428.04
5,571.96
53.57
6,428.04
100.4230.076.000
SPECIAL INMATE MEDICAL
1.00
0.00
0.00
1.00
0.00
0.00
100.4230.081.000
MAINTENANCE
55,000.00
0.00
45,212.53
9,787.47
82.20
45,212.53
100.4230.095.000
FIREARMS TRAINING AND EQUIP
19,000.00
0.00
5,723.13
13,276.87
30.12
5,723.13
100.4230.098.998
COMMISSARY EXPENSES
0.00
0.00
9,276.38
(9,276.38)
0.00
9,276.38
5,920,135.00
0.00
3,766,351.04
2,153,783.96
63.62
3,766,351.04
4230 - CORRECTIONS
4302 - DEPARTMENT OF PUBLIC WORKS
100.4302.005.000
OVERTIME
8,000.00
0.00
4,799.12
3,200.88
59.99
4,799.12
100.4302.009.000
SALARY
178,707.00
0.00
123,223.04
55,483.96
68.95
123,223.04
100.4302.010.000
SOCIAL SECURITY
11,080.00
0.00
7,797.41
3,282.59
70.37
7,797.41
100.4302.013.000
RETIREMENT
22,785.00
0.00
15,664.86
7,120.14
68.75
15,664.86
100.4302.017.000
EDUCATION AND CONFERENCES
1,500.00
0.00
900.00
600.00
60.00
900.00
100.4302.018.000
MEDICARE
2,591.00
0.00
1,823.58
767.42
70.38
1,823.58
100.4302.027.000
WATER TESTING
13,000.00
0.00
7,880.30
5,119.70
60.62
7,880.30
100.4302.029.000
SUPPLIES
10,000.00
0.00
5,879.55
4,120.45
58.80
5,879.55
100.4302.036.000
OFFICE SUPPLIES
350.00
0.00
158.35
191.65
45.24
158.35
100.4302.037.000
DUES/LICENSES/SUBSCRIPTIONS
800.00
0.00
622.04
177.96
77.76
622.04
100.4302.038.000
POSTAGE
250.00
0.00
0.00
250.00
0.00
0.00
CARROLL COUNTY
Printed 9/11/2026
4:50PM
Page   7
By MSEAMANS
of   9

Fund: GENERAL FUND  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
100.4302.052.000
UNIFORM
600.00
0.00
262.50
337.50
43.75
262.50
100.4302.062.000
GASOLINE
7,000.00
0.00
6,500.84
499.16
92.87
6,500.84
100.4302.064.000
SEPTIC REMOVAL
30,000.00
0.00
13,270.00
16,730.00
44.23
13,270.00
100.4302.067.000
ADVERTISING
200.00
0.00
0.00
200.00
0.00
0.00
100.4302.068.000
TELEPHONE
1,750.00
0.00
1,261.28
488.72
72.07
1,261.28
100.4302.070.000
TRAVEL
1.00
0.00
0.00
1.00
0.00
0.00
100.4302.073.000
VEHICLE EXPENSE
6,000.00
0.00
4,299.65
1,700.35
71.66
4,299.65
100.4302.075.000
SAND/SALT/ASH
18,000.00
0.00
6,598.79
11,401.21
36.66
6,598.79
100.4302.076.000
CHEMICALS
1,500.00
0.00
0.00
1,500.00
0.00
0.00
100.4302.081.000
MAINTENANCE REPAIRS
16,000.00
0.00
71,263.26
(55,263.26)
445.40
71,263.26
100.4302.082.000
EQUIPMENT REPAIRS
17,750.00
0.00
6,893.09
10,856.91
38.83
6,893.09
100.4302.097.000
NEW EQUIPMENT
1,500.00
0.00
0.00
1,500.00
0.00
0.00
100.4302.099.000
PURCHASE/RESALE
1,500.00
0.00
0.00
1,500.00
0.00
0.00
350,864.00
0.00
279,097.66
71,766.34
79.55
279,097.66
4302 - DEPARTMENT OF PUBLIC WORKS
4447 - SPECIAL OUTSIDE SERVICES
100.4447.151.000
VISITING NURSE HOME CARE & HOSPICE
60,000.00
0.00
30,000.00
30,000.00
50.00
30,000.00
100.4447.153.000
RETIRED SENIOR VOLUNTEER PROGRAM (RSVP)
60,000.00
0.00
40,000.00
20,000.00
66.67
40,000.00
100.4447.158.000
END 68 HOURS OF HUNGER
8,000.00
0.00
0.00
8,000.00
0.00
0.00
100.4447.160.000
THE NICK
25,000.00
0.00
25,000.00
0.00
100.00
25,000.00
100.4447.162.000
CARROLL COUNTY ADULT EDUCATION
50,168.00
0.00
25,084.00
25,084.00
50.00
25,084.00
100.4447.163.000
TAMWORTH PRESCHOOL (BEARCAMP)
5,000.00
0.00
5,000.00
0.00
100.00
5,000.00
100.4447.165.000
MWV ADULT DAY CENTER
65,000.00
0.00
32,500.00
32,500.00
50.00
32,500.00
100.4447.167.000
WAY STATION
5,000.00
0.00
0.00
5,000.00
0.00
0.00
278,168.00
0.00
157,584.00
120,584.00
56.65
157,584.00
4447 - SPECIAL OUTSIDE SERVICES
4449 - HUMAN SERVICES DEPARTMENT
100.4449.056.000
BEAS
5,506,767.00
0.00
2,733,051.04
2,773,715.96
49.63
2,733,051.04
5,506,767.00
0.00
2,733,051.04
2,773,715.96
49.63
2,733,051.04
4449 - HUMAN SERVICES DEPARTMENT
4611 - COOPERATIVE EXTENSION SERVICES
100.4611.001.000
UNH COOPERATIVE EXTENSION
324,312.00
0.00
216,208.00
108,104.00
66.67
216,208.00
324,312.00
0.00
216,208.00
108,104.00
66.67
216,208.00
4611 - COOPERATIVE EXTENSION SERVICES
4619 - CONSERVATION DISTRICT
100.4619.155.000
CC CONSERVATION DISTRICT
59,571.00
0.00
59,571.00
0.00
100.00
59,571.00
59,571.00
0.00
59,571.00
0.00
100.00
59,571.00
4619 - CONSERVATION DISTRICT
4711 - LONG TERM DEBT PRINCIPAL
100.4711.098.000
REGISTRY PROJECT
290,000.00
0.00
290,000.00
0.00
100.00
290,000.00
100.4711.157.000
ENERGY UPGRADE
202,565.00
0.00
101,282.54
101,282.46
50.00
101,282.54
CARROLL COUNTY
Printed 9/11/2026
4:50PM
Page   8
By MSEAMANS
of   9

Fund: GENERAL FUND  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
100.4711.170.000
CORRECTIONS - SECURITY
61,861.00
0.00
64,762.00
(2,901.00)
104.69
64,762.00
554,426.00
0.00
456,044.54
98,381.46
82.26
456,044.54
4711 - LONG TERM DEBT PRINCIPAL
4721 - LONG TERM DEBT INTEREST
100.4721.098.000
REGISTRY PROJECT
114,485.00
0.00
114,485.00
0.00
100.00
114,485.00
100.4721.157.000
ENERGY UPGRADE
58,670.00
0.00
29,937.43
28,732.57
51.03
29,937.43
100.4721.170.000
CORRECTIONS - SECURITY
27,400.00
0.00
24,498.05
2,901.95
89.41
24,498.05
200,555.00
0.00
168,920.48
31,634.52
84.23
168,920.48
4721 - LONG TERM DEBT INTEREST
4723 - INTEREST ON TAX AND REVENUE ANTICIPATION NOTES
100.4723.100.000
TAX ANTICIPATION NOTES
150,000.00
0.00
0.00
150,000.00
0.00
0.00
150,000.00
0.00
0.00
150,000.00
0.00
0.00
4723 - INTEREST ON TAX AND REVENUE ANTICIPATION NOTES
4901 - CAPITAL EXPENDITURES
100.4901.233.000
DEMOLITION-FARM BUILDINGS
52,000.00
0.00
4,480.00
47,520.00
8.62
4,480.00
52,000.00
0.00
4,480.00
47,520.00
8.62
4,480.00
4901 - CAPITAL EXPENDITURES
4902 - CAPITAL EXPENDITURES
100.4902.226.000
REGISTRY COPIER
6,200.00
0.00
5,205.00
995.00
83.95
5,205.00
100.4902.227.000
DPW SKID STEER
75,000.00
0.00
37,500.00
37,500.00
50.00
37,500.00
100.4902.228.000
DPW DUMP TRUCK
100,000.00
0.00
87,706.72
12,293.28
87.71
87,706.72
100.4902.229.000
DPW BRUSH HOG
23,000.00
0.00
20,161.27
2,838.73
87.66
20,161.27
100.4902.230.000
DPW LAWNMOWER
24,000.00
0.00
26,564.23
(2,564.23)
110.68
26,564.23
100.4902.237.000
HOC CRUISER
59,000.00
0.00
58,419.00
581.00
99.02
58,419.00
100.4902.238.000
SHERIFF CRUISERS
180,000.00
0.00
214,525.42
(34,525.42)
119.18
214,525.42
100.4902.239.000
SHERIFF TASERS
10,719.00
0.00
10,718.53
0.47
100.00
10,718.53
477,919.00
0.00
460,800.17
17,118.83
96.42
460,800.17
4902 - CAPITAL EXPENDITURES
4903 - CAPITAL EXPENDITURES
100.4903.231.000
ANNEX HVAC
128,000.00
0.00
0.00
128,000.00
0.00
0.00
100.4903.232.000
DPW HVAC
45,000.00
0.00
0.00
45,000.00
0.00
0.00
100.4903.234.000
ANNEX GENERATOR
150,000.00
0.00
163,446.70
(13,446.70)
108.96
163,446.70
100.4903.235.000
JAIL DAMAGE REPAIR
281,000.00
0.00
0.00
281,000.00
0.00
0.00
100.4903.236.000
DPW MAINTENANCE GARAGE
39,000.00
0.00
2,983.00
36,017.00
7.65
2,983.00
643,000.00
0.00
166,429.70
476,570.30
25.88
166,429.70
4903 - CAPITAL EXPENDITURES
4911 - INTERFUND TRANSFER TO THE GENERAL FUND
100.4911.089.000
TRANSFERS OUT - NON-CAPITAL RESERVE
46,410.00
0.00
0.00
46,410.00
0.00
0.00
46,410.00
0.00
0.00
46,410.00
0.00
0.00
4911 - INTERFUND TRANSFER TO THE GENERAL FUND
24,798,062.00
0.00
15,598,965.77
9,199,096.23
62.90
15,598,965.77
100 - GENERAL FUND
24,798,062.00
0.00
15,598,965.77
9,199,096.23
62.90
15,598,965.77
CARROLL COUNTY
Printed 9/11/2026
4:50PM
Page   9
By MSEAMANS
of   9

Fund: NURSING HOME  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
300 - NURSING HOME
4196 - INSURANCE
300.4196.011.000
SHORT-TERM DISABILITY
70,438.00
0.00
44,986.18
25,451.82
63.87
44,986.18
300.4196.012.000
MEDICAL INSURANCE
1,895,041.00
0.00
1,555,046.43
339,994.57
82.06
1,555,046.43
300.4196.014.000
WORKERS COMPENSATION
159,273.00
0.00
159,273.00
0.00
100.00
159,273.00
300.4196.015.000
UNEMPLOYMENT
7,534.00
0.00
7,534.00
0.00
100.00
7,534.00
300.4196.016.000
DENTAL INSURANCE
44,409.00
0.00
43,167.47
1,241.53
97.20
43,167.47
300.4196.093.000
PROPERTY AND LIABILITY
51,184.00
0.00
51,184.00
0.00
100.00
51,184.00
2,227,879.00
0.00
1,861,191.08
366,687.92
83.54
1,861,191.08
4196 - INSURANCE
4411 - MVC ADMINISTRATION
300.4411.005.000
OVERTIME
800.00
0.00
305.19
494.81
38.15
305.19
300.4411.009.000
SALARIES
483,242.00
0.00
339,911.84
143,330.16
70.34
339,911.84
300.4411.010.000
SOCIAL SECURITY
30,000.00
0.00
19,877.78
10,122.22
66.26
19,877.78
300.4411.013.000
RETIREMENT
62,000.00
0.00
40,668.30
21,331.70
65.59
40,668.30
300.4411.017.000
EDUCATION AND CONFERENCES
19,500.00
0.00
12,517.68
6,982.32
64.19
12,517.68
300.4411.018.000
MEDICARE
6,948.00
0.00
4,648.83
2,299.17
66.91
4,648.83
300.4411.021.000
AUDITING AND LEGAL
9,000.00
0.00
9,550.00
(550.00)
106.11
9,550.00
300.4411.027.000
RETENTION AND RECOGNITION
10,000.00
0.00
5,767.34
4,232.66
57.67
5,767.34
300.4411.029.000
FEES AND SERVICES
4,000.00
0.00
2,037.45
1,962.55
50.94
2,037.45
300.4411.036.000
OFFICE SUPPLIES
10,500.00
0.00
6,307.20
4,192.80
60.07
6,307.20
300.4411.037.000
DUES/LICENSES/SUBSCRIPTIONS
11,750.00
0.00
7,379.88
4,370.12
62.81
7,379.88
300.4411.038.000
POSTAGE
2,100.00
0.00
2,061.78
38.22
98.18
2,061.78
300.4411.045.000
MQUIP-BED TAX
565,000.00
0.00
372,016.00
192,984.00
65.84
372,016.00
300.4411.067.000
ADVERTISING
500.00
0.00
0.00
500.00
0.00
0.00
300.4411.068.000
TELEPHONE
6,115.00
0.00
3,202.50
2,912.50
52.37
3,202.50
300.4411.088.000
PHOTOCOPIER
18,000.00
0.00
16,415.06
1,584.94
91.19
16,415.06
300.4411.090.000
DEPARTMENT SPECIFIC SOFTWARE
102,237.00
0.00
28,317.22
73,919.78
27.70
28,317.22
1,341,692.00
0.00
870,984.05
470,707.95
64.92
870,984.05
4411 - MVC ADMINISTRATION
4412 - DIETARY
300.4412.005.000
OVERTIME
17,000.00
0.00
19,164.91
(2,164.91)
112.73
19,164.91
300.4412.009.000
SALARIES
1,330,552.00
0.00
932,242.78
398,309.22
70.06
932,242.78
300.4412.010.000
SOCIAL SECURITY
83,548.00
0.00
56,518.89
27,029.11
67.65
56,518.89
300.4412.013.000
RETIREMENT
138,648.00
0.00
93,118.29
45,529.71
67.16
93,118.29
300.4412.017.000
EDUCATION & CONFERENCES
1,500.00
0.00
613.99
886.01
40.93
613.99
300.4412.018.000
MEDICARE
19,540.00
0.00
13,218.15
6,321.85
67.65
13,218.15
300.4412.023.000
CONSULTANT
22,500.00
0.00
12,808.80
9,691.20
56.93
12,808.80
300.4412.037.000
DUES/LICENSES/SUBSCRIPTIONS
7,300.00
0.00
1,674.13
5,625.87
22.93
1,674.13
300.4412.039.000
SUPPLIES
95,216.00
0.00
77,460.38
17,755.62
81.35
77,460.38
300.4412.050.000
FOOD
795,564.00
0.00
570,034.91
225,529.09
71.65
570,034.91
CARROLL COUNTY
Printed 9/11/2026
4:52PM
Page   1
By MSEAMANS
of   5

Fund: NURSING HOME  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
300.4412.052.000
UNIFORM
9,350.00
0.00
5,663.22
3,686.78
60.57
5,663.22
300.4412.082.000
EQUIPMENT MAINTENANCE/REPAIR
21,000.00
0.00
11,815.21
9,184.79
56.26
11,815.21
300.4412.097.000
NEW EQUIPMENT
1.00
0.00
0.00
1.00
0.00
0.00
2,541,719.00
0.00
1,794,333.66
747,385.34
70.60
1,794,333.66
4412 - DIETARY
4413 - NURSING
300.4413.005.000
OVERTIME
315,000.00
0.00
333,796.86
(18,796.86)
105.97
333,796.86
300.4413.006.000
SALARIES-RECORDS AND SCHEDULING
190,835.00
0.00
128,526.12
62,308.88
67.35
128,526.12
300.4413.007.000
SALARIES-MNA AND LNA
2,900,000.00
0.00
2,313,238.37
586,761.63
79.77
2,313,238.37
300.4413.008.000
SALARIES-DIRECTORS/RN/LPN
1,800,000.00
0.00
1,376,823.48
423,176.52
76.49
1,376,823.48
300.4413.010.000
SOCIAL SECURITY
325,000.00
0.00
246,675.04
78,324.96
75.90
246,675.04
300.4413.013.000
RETIREMENT
663,744.00
0.00
367,870.80
295,873.20
55.42
367,870.80
300.4413.017.000
EDUCATION AND CONFERENCES
44,850.00
0.00
25,707.55
19,142.45
57.32
25,707.55
300.4413.018.000
MEDICARE
76,000.00
0.00
57,682.50
18,317.50
75.90
57,682.50
300.4413.023.000
AGENCY STAFF
2,800,000.00
0.00
1,315,699.14
1,484,300.86
46.99
1,315,699.14
300.4413.029.000
FEES AND SERVICES
950.00
0.00
758.00
192.00
79.79
758.00
300.4413.036.000
OFFICE SUPPLIES
6,000.00
0.00
4,361.08
1,638.92
72.68
4,361.08
300.4413.038.000
POSTAGE
300.00
0.00
0.00
300.00
0.00
0.00
300.4413.039.000
SUPPLIES
275,000.00
0.00
137,765.67
137,234.33
50.10
137,765.67
300.4413.040.000
PHARMACY - SKILLED
47,231.00
0.00
24,225.19
23,005.81
51.29
24,225.19
300.4413.041.000
PHARMACY
47,850.00
0.00
31,856.30
15,993.70
66.58
31,856.30
300.4413.052.000
UNIFORM
6,800.00
0.00
2,716.86
4,083.14
39.95
2,716.86
300.4413.082.000
EQUIPMENT MAINTENANCE AND REPAIR
7,500.00
0.00
1,801.82
5,698.18
24.02
1,801.82
300.4413.097.000
NEW EQUIPMENT
1.00
0.00
0.00
1.00
0.00
0.00
9,507,061.00
0.00
6,369,504.78
3,137,556.22
67.00
6,369,504.78
4413 - NURSING
4414 - HOUSEKEEPING/LAUNDRY
300.4414.005.000
OVERTIME
10,000.00
0.00
4,204.34
5,795.66
42.04
4,204.34
300.4414.009.000
SALARIES
705,775.00
0.00
444,500.83
261,274.17
62.98
444,500.83
300.4414.010.000
SOCIAL SECURITY
44,378.00
0.00
26,885.58
17,492.42
60.58
26,885.58
300.4414.013.000
RETIREMENT
91,261.00
0.00
55,610.85
35,650.15
60.94
55,610.85
300.4414.017.000
EDUCATION AND CONFERENCES
1,000.00
0.00
0.00
1,000.00
0.00
0.00
300.4414.018.000
MEDICARE
10,379.00
0.00
6,287.77
4,091.23
60.58
6,287.77
300.4414.029.000
FEES AND SERVICES
28,509.00
0.00
23,144.92
5,364.08
81.18
23,144.92
300.4414.039.000
SUPPLIES
42,500.00
0.00
45,394.45
(2,894.45)
106.81
45,394.45
300.4414.052.000
UNIFORM
5,000.00
0.00
2,691.80
2,308.20
53.84
2,691.80
300.4414.081.000
BUILDING REPAIR/MAINT
5,000.00
0.00
524.97
4,475.03
10.50
524.97
300.4414.097.000
NEW EQUIPMENT
1,000.00
0.00
0.00
1,000.00
0.00
0.00
944,802.00
0.00
609,245.51
335,556.49
64.48
609,245.51
4414 - HOUSEKEEPING/LAUNDRY
CARROLL COUNTY
Printed 9/11/2026
4:52PM
Page   2
By MSEAMANS
of   5

Fund: NURSING HOME  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
4415 - PHYSICIANS AND PHARMACY
300.4415.020.000
EMPLOYEE PHYSICALS
2,000.00
0.00
600.00
1,400.00
30.00
600.00
300.4415.023.000
CONSULTANTS
50,000.00
0.00
27,117.99
22,882.01
54.24
27,117.99
300.4415.024.000
PHYSICIAN SERVICES
18,000.00
0.00
12,000.00
6,000.00
66.67
12,000.00
300.4415.034.000
OXYGEN
25,500.00
0.00
20,783.05
4,716.95
81.50
20,783.05
95,500.00
0.00
60,501.04
34,998.96
63.35
60,501.04
4415 - PHYSICIANS AND PHARMACY
4416 - PHYSICAL THERAPY
300.4416.039.000
SUPPLIES
6,500.00
0.00
2,144.05
4,355.95
32.99
2,144.05
300.4416.040.000
PHYSICAL THERAPY - SKILLED
120,000.00
0.00
42,160.04
77,839.96
35.13
42,160.04
300.4416.041.000
PHYSICAL THERAPY - PART B
75,000.00
0.00
38,350.87
36,649.13
51.13
38,350.87
300.4416.082.000
EQUIPMENT MAINTENANCE/REPAIR
4,000.00
0.00
0.00
4,000.00
0.00
0.00
205,500.00
0.00
82,654.96
122,845.04
40.22
82,654.96
4416 - PHYSICAL THERAPY
4417 - RECREATIONAL THERAPY
300.4417.005.000
OVERTIME
500.00
0.00
1,266.62
(766.62)
253.32
1,266.62
300.4417.009.000
SALARIES
520,310.00
0.00
356,779.42
163,530.58
68.57
356,779.42
300.4417.010.000
SOCIAL SECURITY
32,259.00
0.00
20,454.43
11,804.57
63.41
20,454.43
300.4417.013.000
RETIREMENT
66,340.00
0.00
44,919.48
21,420.52
67.71
44,919.48
300.4417.017.000
EDUCATION & CONFERENCES
2,000.00
0.00
1,100.08
899.92
55.00
1,100.08
300.4417.018.000
MEDICARE
7,544.00
0.00
4,783.72
2,760.28
63.41
4,783.72
300.4417.039.000
SUPPLIES
3,500.00
0.00
2,077.81
1,422.19
59.37
2,077.81
300.4417.057.000
ACTIVITY SERVICES
2,000.00
0.00
661.93
1,338.07
33.10
661.93
300.4417.074.000
ENTERTAINMENT
5,000.00
0.00
3,384.28
1,615.72
67.69
3,384.28
300.4417.097.000
NEW EQUIPMENT
1.00
0.00
0.00
1.00
0.00
0.00
639,454.00
0.00
435,427.77
204,026.23
68.09
435,427.77
4417 - RECREATIONAL THERAPY
4418 - SOCIAL SERVICES
300.4418.009.000
SALARIES
154,784.00
0.00
107,806.87
46,977.13
69.65
107,806.87
300.4418.010.000
SOCIAL SECURITY
9,597.00
0.00
6,562.39
3,034.61
68.38
6,562.39
300.4418.013.000
RETIREMENT
19,735.00
0.00
13,745.34
5,989.66
69.65
13,745.34
300.4418.017.000
EDUCATION AND CONFERENCES
500.00
0.00
197.15
302.85
39.43
197.15
300.4418.018.000
MEDICARE
2,224.00
0.00
1,534.75
689.25
69.01
1,534.75
300.4418.036.000
OFFICE SUPPLIES
500.00
0.00
418.04
81.96
83.61
418.04
300.4418.038.000
POSTAGE
50.00
0.00
0.00
50.00
0.00
0.00
300.4418.070.000
TRAVEL
500.00
0.00
0.00
500.00
0.00
0.00
300.4418.097.000
NEW EQUIPMENT
1.00
0.00
0.00
1.00
0.00
0.00
187,891.00
0.00
130,264.54
57,626.46
69.33
130,264.54
4418 - SOCIAL SERVICES
4419 - SPECIAL SERVICES
300.4419.054.000
SPEECH THERAPY - SKILLED
39,300.00
0.00
11,832.84
27,467.16
30.11
11,832.84
300.4419.055.000
SPEECH THERAPY - PART B
69,000.00
0.00
67,718.48
1,281.52
98.14
67,718.48
CARROLL COUNTY
Printed 9/11/2026
4:52PM
Page   3
By MSEAMANS
of   5

Fund: NURSING HOME  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
300.4419.056.000
OCCUPATIONAL THERAPY-SKILLED
59,106.00
0.00
39,513.47
19,592.53
66.85
39,513.47
300.4419.057.000
OCCUPATIONAL THERAPY-PART B
58,782.00
0.00
43,362.16
15,419.84
73.77
43,362.16
300.4419.058.000
LABORATORY - SKILLED
9,000.00
0.00
4,088.00
4,912.00
45.42
4,088.00
300.4419.060.000
RADIOLOGY - SKILLED
7,500.00
0.00
4,002.33
3,497.67
53.36
4,002.33
300.4419.064.000
AMBULANCE - SKILLED
1,500.00
0.00
0.00
1,500.00
0.00
0.00
300.4419.068.000
RESPIRATORY THERAPY
500.00
0.00
0.00
500.00
0.00
0.00
244,688.00
0.00
170,517.28
74,170.72
69.69
170,517.28
4419 - SPECIAL SERVICES
4420 - MAINTENANCE
300.4420.005.000
OVERTIME
3,500.00
0.00
11,288.30
(7,788.30)
322.52
11,288.30
300.4420.009.000
SALARIES
453,126.00
0.00
279,851.41
173,274.59
61.76
279,851.41
300.4420.010.000
SOCIAL SECURITY
31,594.00
0.00
17,449.89
14,144.11
55.23
17,449.89
300.4420.013.000
RETIREMENT
61,274.00
0.00
35,684.84
25,589.16
58.24
35,684.84
300.4420.017.000
EDUCATION AND CONFERENCES
1,000.00
0.00
589.03
410.97
58.90
589.03
300.4420.018.000
MEDICARE
10,070.00
0.00
4,081.07
5,988.93
40.53
4,081.07
300.4420.029.000
FEES & SERVICES
402,973.00
0.00
76,822.73
326,150.27
19.06
76,822.73
300.4420.039.000
SUPPLIES
42,500.00
0.00
20,301.29
22,198.71
47.77
20,301.29
300.4420.055.000
TELEVISION
26,390.00
0.00
15,065.23
11,324.77
57.09
15,065.23
300.4420.061.000
ELECTRICITY
237,305.00
0.00
110,355.05
126,949.95
46.50
110,355.05
300.4420.063.000
WATER
16,000.00
0.00
0.00
16,000.00
0.00
0.00
300.4420.065.000
PROPANE
158,692.00
0.00
83,562.82
75,129.18
52.66
83,562.82
300.4420.066.000
PELLETS
10,000.00
0.00
0.00
10,000.00
0.00
0.00
300.4420.068.000
SEPTIC REMOVAL
10,150.00
0.00
0.00
10,150.00
0.00
0.00
300.4420.073.000
VEHICLE EXPENSE
5,000.00
0.00
2,957.81
2,042.19
59.16
2,957.81
300.4420.078.000
GENERATOR
5,700.00
0.00
3,156.76
2,543.24
55.38
3,156.76
300.4420.080.000
CARE OF GROUNDS
20,000.00
0.00
9,879.63
10,120.37
49.40
9,879.63
300.4420.081.000
BUILDING REPAIR/MAINTENANCE
65,784.00
0.00
72,775.60
(6,991.60)
110.63
72,775.60
300.4420.097.000
NEW EQUIPMENT
1,000.00
0.00
361.32
638.68
36.13
361.32
1,562,058.00
0.00
744,182.78
817,875.22
47.64
744,182.78
4420 - MAINTENANCE
4711 - LONG TERM DEBT PRINCIPAL
300.4711.099.000
MVC BOND 2030 - PRIN
1,010,000.00
0.00
1,010,000.00
0.00
100.00
1,010,000.00
1,010,000.00
0.00
1,010,000.00
0.00
100.00
1,010,000.00
4711 - LONG TERM DEBT PRINCIPAL
4721 - LONG TERM DEBT INTEREST
300.4721.099.000
MVC BOND 2030 - INT
236,640.00
0.00
236,640.00
0.00
100.00
236,640.00
236,640.00
0.00
236,640.00
0.00
100.00
236,640.00
4721 - LONG TERM DEBT INTEREST
4800 - MVC ADMINISTRATION
300.4800.999.000
BAD DEBT
0.00
0.00
182,085.25
(182,085.25)
0.00
182,085.25
0.00
0.00
182,085.25
(182,085.25)
0.00
182,085.25
4800 - MVC ADMINISTRATION
CARROLL COUNTY
Printed 9/11/2026
4:52PM
Page   4
By MSEAMANS
of   5

Fund: NURSING HOME  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: - Expenditures
EXPENDITURE DETAIL BY ACCOUNT
Account #
Account Title
Total Budget
Encumbered
YTD Expended
Available
% Exp.
PTD Expended
4901 - CAPITAL EXPENDITURES
300.4901.240.000
IRRIGATION SYSTEM
43,450.00
0.00
0.00
43,450.00
0.00
0.00
43,450.00
0.00
0.00
43,450.00
0.00
0.00
4901 - CAPITAL EXPENDITURES
4902 - CAPITAL EXPENDITURES
300.4902.241.000
TOVERTAFEL
18,995.00
0.00
19,950.00
(955.00)
105.03
19,950.00
18,995.00
0.00
19,950.00
(955.00)
105.03
19,950.00
4902 - CAPITAL EXPENDITURES
4903 - CAPITAL EXPENDITURES
300.4903.242.000
RESIDENT LOUNGE FLOORING
15,080.00
0.00
0.00
15,080.00
0.00
0.00
300.4903.243.000
MVC DOMESTIC HOT WATER
75,000.00
0.00
0.00
75,000.00
0.00
0.00
300.4903.244.000
MVC SATELLITE RACK
11,000.00
0.00
0.00
11,000.00
0.00
0.00
101,080.00
0.00
0.00
101,080.00
0.00
0.00
4903 - CAPITAL EXPENDITURES
4904 - CAPITAL EXPENDITURES
300.4904.245.000
RESIDENT LIVING ROOM FURNITURE
48,403.00
0.00
0.00
48,403.00
0.00
0.00
300.4904.246.000
RESIDENT DINING TABLES
24,432.00
0.00
17,060.39
7,371.61
69.83
17,060.39
72,835.00
0.00
17,060.39
55,774.61
23.42
17,060.39
4904 - CAPITAL EXPENDITURES
4915 - MVC TRANSFER TO CAPITAL RESERVE
300.4915.990.000
TRANSFERS TO CAPITAL RESERVE
207,719.00
0.00
0.00
207,719.00
0.00
0.00
207,719.00
0.00
0.00
207,719.00
0.00
0.00
4915 - MVC TRANSFER TO CAPITAL RESERVE
21,188,963.00
0.00
14,594,543.09
6,594,419.91
68.88
14,594,543.09
300 - NURSING HOME
21,188,963.00
0.00
14,594,543.09
6,594,419.91
68.88
14,594,543.09
CARROLL COUNTY
Printed 9/11/2026
4:52PM
Page   5
By MSEAMANS
of   5

Fund: GENERAL FUND  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: Revenues -
REVENUE DETAIL BY ACCOUNT
Account #
Account Title
Est. Revenue
YTD Rev.
Uncollected
% Coll.
PTD Rev.
Prior YTD Rev.
100 - GENERAL FUND
3110 - COUNTY GENERAL REVENUE
100.3110.010.000
COUNTY TAXES - MUNICIPAL ASSESSMENT
25,600,298.00
54,463.01
25,545,834.99
0.21
54,463.01
0.00
25,600,298.00
54,463.01
25,545,834.99
0.21
54,463.01
0.00
3110 - COUNTY GENERAL REVENUE
3401 - SHERIFF REVENUE
100.3401.012.000
SHERIFF WRIT FEES
60,000.00
52,364.83
7,635.17
87.27
52,364.83
0.00
100.3401.016.000
U.S. FORESTRY
15,000.00
11,160.00
3,840.00
74.40
11,160.00
0.00
100.3401.017.000
COURT BAILIFFS
150,000.00
137,331.46
12,668.54
91.55
137,331.46
0.00
100.3401.018.000
SPECIAL DETAILS
1.00
19,935.00
(19,934.00)
999.99
19,935.00
0.00
100.3401.027.000
ALBANY AGREEMENT
63,540.00
40,635.00
22,905.00
63.95
40,635.00
0.00
100.3401.030.000
INSURANCE REFUNDS
0.00
69.33
(69.33)
0.00
69.33
0.00
100.3401.034.000
OTHER INCOME
2,000.00
311.14
1,688.86
15.56
311.14
0.00
100.3401.036.000
DISPATCH INCOME
1,084.00
1,084.00
0.00
100.00
1,084.00
0.00
291,625.00
262,890.76
28,734.24
90.15
262,890.76
0.00
3401 - SHERIFF REVENUE
3402 - REGISTRY OF DEEDS REVENUE
100.3402.011.000
RECORDING FEES
281,000.00
225,276.00
55,724.00
80.17
225,276.00
0.00
100.3402.013.000
SALES OF COPIES
136,159.00
102,584.82
33,574.18
75.34
102,584.82
0.00
100.3402.014.000
TRANSFER TAX COMMISSION
519,420.00
415,363.44
104,056.56
79.97
415,363.44
0.00
100.3402.015.000
BANK ACCOUNT INTEREST
34,389.00
24,193.35
10,195.65
70.35
24,193.35
0.00
100.3402.038.000
POSTAGE
1,110.00
958.05
151.95
86.31
958.05
0.00
100.3402.039.000
LCHIP
7,494.00
6,014.00
1,480.00
80.25
6,014.00
0.00
100.3402.045.000
ONLINE ACCESS SERVICES
24,781.00
720.00
24,061.00
2.91
720.00
0.00
100.3402.046.000
TAPESTRY ONLINE SERVICES
0.00
24,308.40
(24,308.40)
0.00
24,308.40
0.00
1,004,353.00
799,418.06
204,934.94
79.60
799,418.06
0.00
3402 - REGISTRY OF DEEDS REVENUE
3403 - CORRECTIONS REVENUE
100.3403.031.000
BOARDERS
150,000.00
161,090.00
(11,090.00)
107.39
161,090.00
0.00
100.3403.033.000
STATE CONTRACTED BOARDERS
10,000.00
0.00
10,000.00
0.00
0.00
0.00
100.3403.040.000
JAIL INCOME
1,000.00
0.00
1,000.00
0.00
0.00
0.00
100.3403.042.998
COMMISSARY PROFITS
0.00
17,896.42
(17,896.42)
0.00
17,896.42
0.00
161,000.00
178,986.42
(17,986.42)
111.17
178,986.42
0.00
3403 - CORRECTIONS REVENUE
3405 - FARM REVENUE
100.3405.054.000
SALE OF HAY
1.00
12,338.00
(12,337.00)
999.99
12,338.00
0.00
1.00
12,338.00
(12,337.00)
800.00
12,338.00
0.00
3405 - FARM REVENUE
3409 - COUNTY GENERAL REVENUE
100.3409.018.000
WATER DEPARTMENT INCOME
41,000.00
13,743.12
27,256.88
33.52
13,743.12
0.00
41,000.00
13,743.12
27,256.88
33.52
13,743.12
0.00
3409 - COUNTY GENERAL REVENUE
CARROLL COUNTY
Printed 9/11/2026
4:54PM
Page   1
By MSEAMANS
of   2

Fund: GENERAL FUND  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: Revenues -
REVENUE DETAIL BY ACCOUNT
Account #
Account Title
Est. Revenue
YTD Rev.
Uncollected
% Coll.
PTD Rev.
Prior YTD Rev.
3502 - OTHER REVENUE
100.3502.061.000
INTEREST INCOME
980,000.00
79,311.86
900,688.14
8.09
79,311.86
0.00
980,000.00
79,311.86
900,688.14
8.09
79,311.86
0.00
3502 - OTHER REVENUE
3506 - COUNTY GENERAL REVENUE
100.3506.030.000
INSURANCE REFUNDS
1.00
110,864.45
(110,863.45)
999.99
110,864.45
0.00
1.00
110,864.45
(110,863.45)
445.00
110,864.45
0.00
3506 - COUNTY GENERAL REVENUE
3509 - COUNTY GENERAL REVENUE
100.3509.007.000
SURPLUS TO REDUCE TAXES
3,000,000.00
0.00
3,000,000.00
0.00
0.00
0.00
100.3509.011.000
SHORT-TERM DISABILITY REIMBURSEMENTS
0.00
13,189.16
(13,189.16)
0.00
13,189.16
0.00
100.3509.024.000
COUNTY MISCELLANEOUS INCOME
860,000.00
848,633.51
11,366.49
98.68
848,633.51
0.00
100.3509.036.000
UNINCORPORATED PLACES INCOME
28,000.00
16,850.11
11,149.89
60.18
16,850.11
0.00
100.3509.050.000
OPIOID SETTLEMENTS
89,000.00
80,447.04
8,552.96
90.39
80,447.04
0.00
3,977,000.00
959,119.82
3,017,880.18
24.12
959,119.82
0.00
3509 - COUNTY GENERAL REVENUE
32,055,278.00
2,471,135.50
29,584,142.50
7.71
2,471,135.50
0.00
100 - GENERAL FUND
32,055,278.00
2,471,135.50
29,584,142.50
7.71
2,471,135.50
0.00
CARROLL COUNTY
Printed 9/11/2026
4:54PM
Page   2
By MSEAMANS
of   2

Fund: NURSING HOME  Periods: 2026-01 (Jan 26) thru 2026-09 (Sep 26) [75% of Year] Include: Revenues -
REVENUE DETAIL BY ACCOUNT
Account #
Account Title
Est. Revenue
YTD Rev.
Uncollected
% Coll.
PTD Rev.
Prior YTD Rev.
300 - NURSING HOME
3404 - MOUNTAIN VIEW NURSING HOME REVENUES
300.3404.010.000
MEDICAID ROOM & BOARD
4,663,934.00
3,133,037.39
1,530,896.61
67.18
3,133,037.39
0.00
300.3404.011.000
SKILLED ROOM & BOARD
1,174,881.00
625,664.43
549,216.57
53.25
625,664.43
0.00
300.3404.012.000
PRIVATE ROOM & BOARD
3,593,110.00
2,699,782.93
893,327.07
75.14
2,699,782.93
0.00
300.3404.019.000
PERSONAL RESOURCES
1,095,357.00
555,617.07
539,739.93
50.72
555,617.07
0.00
300.3404.020.000
PHYSICAL THERAPY - SKILLED
118,628.00
59,251.88
59,376.12
49.95
59,251.88
0.00
300.3404.022.000
PHYSICAL THERAPY - PART B
167,418.00
60,989.38
106,428.62
36.43
60,989.38
0.00
300.3404.023.000
OCCUPATIONAL THERAPY-SKILLED
112,797.00
58,218.10
54,578.90
51.61
58,218.10
0.00
300.3404.024.000
OCCUPATIONAL THERAPY-PART B
107,351.00
70,196.79
37,154.21
65.39
70,196.79
0.00
300.3404.026.000
SPEECH THERAPY - SKILLED
62,136.00
19,632.84
42,503.16
31.60
19,632.84
0.00
300.3404.027.000
SPEECH THERAPY - PART B
84,492.00
104,617.04
(20,125.04)
123.82
104,617.04
0.00
300.3404.029.000
LABORATORY - SKILLED
14,600.00
8,039.64
6,560.36
55.07
8,039.64
0.00
300.3404.044.000
PROSHARE
1,700,000.00
2,860,518.29
(1,160,518.29)
168.27
2,860,518.29
0.00
300.3404.045.000
QUALITY ASMT-"BED TAX" MQUIP
1,210,000.00
349,053.93
860,946.07
28.85
349,053.93
0.00
300.3404.046.000
PHARMACY - SKILLED
56,730.00
21,140.35
35,589.65
37.26
21,140.35
0.00
300.3404.048.000
MEDICAL SUPPLIES - PRIVATE
10,860.00
11,368.20
(508.20)
104.68
11,368.20
0.00
300.3404.049.000
MISCELLANEOUS
9,528.00
18,487.32
(8,959.32)
194.03
18,487.32
0.00
300.3404.050.000
INTEREST INCOME
20,182.00
51,075.12
(30,893.12)
253.07
51,075.12
0.00
300.3404.051.000
INCOME FROM MEALS
175,000.00
164,837.95
10,162.05
94.19
164,837.95
0.00
300.3404.053.000
CAFE MEALS
35,732.00
28,187.10
7,544.90
78.88
28,187.10
0.00
300.3404.055.000
TELEPHONE & CABLE INCOME
0.00
10,396.00
(10,396.00)
0.00
10,396.00
0.00
300.3404.098.000
CONTRACTUAL ALLOW - SKILLED
(345,017.00)
(162,678.82)
(182,338.18)
47.15
(162,678.82)
0.00
300.3404.099.000
CONTRACTUAL ALLOW - PART B
(135,972.00)
(54,407.77)
(81,564.23)
40.01
(54,407.77)
0.00
13,931,747.00
10,693,025.16
3,238,721.84
76.75
10,693,025.16
0.00
3404 - MOUNTAIN VIEW NURSING HOME REVENUES
13,931,747.00
10,693,025.16
3,238,721.84
76.75
10,693,025.16
0.00
300 - NURSING HOME
13,931,747.00
10,693,025.16
3,238,721.84
76.75
10,693,025.16
0.00
CARROLL COUNTY
Printed 9/11/2026
4:55PM
Page   1
By MSEAMANS
of   1

PUBLIC HEARING 
COUNTY OF CARROLL – HALE’S LOCATION 
SUPPLEMENTAL MUNICIPAL BUDGET REQUEST 
 
Notice is hereby given that the Carroll County Commissioners, acting as the governing body for the 
unincorporated place of Hale’s Location pursuant to NH RSA 28:7-a and RSA 81:1, will hold a Public 
Hearing pursuant to NH RSA 32:5 on Monday, September 14, 2026, at 3:00 PM. The hearing will be held 
at Carroll County Complex, Annex Meeting Room, 10 County Farm Road, Ossipee, NH 03864 (and via 
remote electronic access) 
The purpose of this hearing is to receive public testimony on proposed supplemental budget 
appropriations for Fiscal Year 2026 prior to submitting Form MS-EX (Emergency/Supplemental 
Appropriation) to the New Hampshire Department of Revenue Administration (DRA). 
Proposed Supplemental Appropriations: 
• 
Fire & Rescue Contract Services: $28,047 (unanticipated operational contract increases) 
• 
Auditing, Financial, Software Services: $16,000 (financial audit and statutory reporting support; 
software conversion) 
• 
Total Supplemental Request: $44,047 
 
Detailed information regarding the line-item adjustments is on file and available for public inspection 
during regular business hours at the Carroll County Finance Office, 95 Water Village Road, Ossipee NH 
03864. The office is open Monday-Friday 8am to 4pm and can be reached at (603)539-7751 
Carroll County Board of Commissioners 

www 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accounting Process Review for 
Hale’s Location 
For the year ended December 31, 2025 
Presented by 
Berry, Dunn, McNeil & Parker, LLC 
 
Katharine Balukas, CPA* 
Principal | Berry, Dunn, McNeil & Parker, LLC 
kbalukas@berrydunn.com 
Alan Goodwin, MS 
Senior Manager 
alan.goodwin@berrydunn.com 
*Attest services are provided by BDMP Assurance, LLP, a licensed CPA firm. 
 
August 28, 2026 

 
 | 1
 
1.0 Executive Summary 
Hale’s Location (the community) is an unincorporated community operating under a unique governance 
structure established by New Hampshire law. Unlike incorporated municipalities, Hale’s location does 
not have their own elected governing body. Hale’s Location is governed by the Carroll County 
Commissioners, who serve as its Board of Selectmen. Administrative, budgetary, and legislative 
functions are performed through the Carroll County Commissioners Office, while the Carroll County 
Finance Office maintains the accounting records and performs the reconciliations of the community’s 
financial activity. Property tax billing and collections are administered separately by the Hale’s 
Location’s Tax Collector. This governance model allows Hale’s Location to leverage Carroll County’s 
administrative and financial infrastructure while maintaining financial oversight and accountability for 
community operations. 
BerryDunn performed an assessment of Hale’s Location’s fiscal year 2025 accounting activity maintained 
within QuickBooks to assist management in preparing for the transition to the Municipal Technology 
Systems (MTS) accounting system. The review included an evaluation of account balances, transaction 
activity including revenues and expenditures, and resulted in observations and recommendations 
intended to support accurate financial reporting and an effective conversion to the new system. 
Deliverables include proposed adjusting journal entries, updated financial statements reflecting the 
proposed adjustments, and this final report detailing our observations, identified risks and opportunities, 
and recommendations for strengthening financial reporting and related processes. 
1.1 Engagement Objectives 
The objectives of this engagement were to: 
1. Assess fiscal year 2025 financial activity using accounting records and other information 
provided by finance personnel.  
2. Analyze key balance sheet accounts as of December 31, 2025, and identify unusual balances, 
unreconciled items, accounting considerations, and other matters that may warrant 
management's attention in preparation for the transition to MTS. 
3. Evaluate revenue and expenditure activity for proper classification, support, and consistency. 
4. Identify potential adjustments, inconsistencies, or process improvement opportunities. 
5. Support management’s transition from QuickBooks to MTS by reviewing account structures and 
beginning balance considerations. 
1.2 Scope of Services 
BerryDunn was engaged to perform consulting services designed to assist the community in 
understanding the condition of its accounting records, identifying potential accounting issues and 
process improvements, and supporting management's planned transition to the MTS financial system. 
Our work was limited to the procedures described below and was based primarily on information and 
documentation provided by community personnel. 

 
 | 2
 
BerryDunn’s engagement was not designed to test or express an opinion on the accuracy of Hales’ 
Location’s internal procedures or financial reporting, and BerryDunn does not express such an opinion. 
The procedures that we performed did not constitute an audit made in accordance with auditing 
standards generally accepted in the United States of America. The work was performed in accordance 
with American Institute of Certified Public Accountants’ Statement on Standards for Consulting 
Services. 
The scope of services included: 
1. Reviewing QuickBooks financial activity, account balances, and account structure. 
2. Understanding accounting processes and current system usage. 
3. Performing analytical procedures over the trial balance and account activity. 
4. Reviewing selected revenue and expenditure activity and available supporting documentation. 
5. Reviewing selected balance sheet accounts, reconciliations, and related documentation. 
6. Identifying observations, recommendations, and considerations to support management’s 
financial reporting and MTS conversion process. 
2.0 Engagement Overview 
BerryDunn completed a structured review of Hale’s Location’s fiscal year 2025 accounting records to 
assist management with evaluating account activity and preparing for the transition to the MTS 
accounting system. Procedures performed were intended to identify unusual activity, account 
inconsistencies, potential adjustments, and opportunities to improve accounting processes.  
2.1 Procedures Performed 
The procedures below were performed by BerryDunn as part of the engagement. 
Table 2.1: Trial Balance Analytical Review 
Procedures Performed 
Description 
Procedure 1 
Obtained and reviewed the fiscal year 2025 trial balance and prior year account 
balances. 
Procedure 2 
Performed analytical review procedures to identify significant fluctuations and 
unexpected relationships between prior year and current year balances. 
Procedure 3 
Reviewed account activity to identify unusual changes in operations, account 
activity, or financial position. 
Procedure 4 
Identified accounts and transactions requiring additional review based on risk, 
significance, or unusual activity. 

 
 | 3
 
Table 2.2: Transaction Activity Review 
Procedures Performed 
Description 
Procedure 1 
Reviewed fiscal year 2025 general ledger activity for accounts and transactions 
identified during the trial balance analytical review to further evaluate items 
requiring additional review based on risk, significance, or unusual activity. 
Procedure 2 
Reviewed transaction activity to identify unusual, inconsistent, or potentially 
erroneous transactions. 
Procedure 3 
Evaluated significant revenue and expenditure transactions within the general ledger. 
Procedure 4 
Reviewed transaction descriptions, amounts, and account coding for potential 
inconsistencies. 
Procedure 5 
Identified items requiring management follow-up or additional support. 
Table 2.3: General Ledger Coding Review 
Procedures Performed 
Description 
Procedure 1 
Reviewed general ledger account structure and transaction coding. 
Procedure 2 
Evaluated transaction classifications for consistency with the nature of the 
underlying activity. 
Procedure 3 
Reviewed account usage across funds, departments, programs, and object codes, 
where applicable. 
Procedure 4 
Identified potential miscoding, unsupported coding, or classification items for 
management consideration. 
 
Table 2.4: Revenue Review 
Procedures Performed 
Description 
Procedure 1 
Identified and reviewed significant revenue streams. 
Procedure 2 
Selected revenue activity and compared transactions to available supporting 
documentation. 
Procedure 3 
Reviewed revenue recognition timing and classification. 
Procedure 4 
Evaluated transactions for potential errors, cutoff considerations, or unsupported 
activity. 
Procedure 5 
Documented items requiring management review. 
Table 2.5: Tax Receivable and Commitment Review 
Procedures Performed 
Description 
Procedure 1 
Obtained and reviewed the Spring and Fall 2025 property tax commitment warrants 
and documented the tax commitment dates, due dates, warrant amounts, and 
outstanding receivable balances as of December 31, 2025. 
Procedure 2 
Agreed the total property tax commitment from the tax warrants to the Tax Rate 
Breakdown to verify the completeness and accuracy of property tax revenue 
recognized. 

 
 | 4
 
Procedures Performed 
Description 
Procedure 3 
Compared the outstanding property tax receivable balance as of December 31, 
2025, to the supporting tax commitment documentation. 
Procedure 4 
Reviewed outstanding property tax receivables under the statutory 60-day 
availability requirement to determine whether amounts not collected within 60 days 
of year-end were appropriately reported as deferred inflows of resources rather 
than current-year revenue. 
Procedure 5 
Documented differences, exceptions, or other items requiring management 
consideration. 
Table 2.6: Expenditure Review 
Procedures Performed 
Description 
Procedure 1 
Reviewed expenditure activity and selected significant transactions for additional 
review. 
Procedure 2 
Compared selected expenditures to available supporting documentation. 
Procedure 3 
Reviewed expenditure timing, classification, and account coding. 
Procedure 4 
Evaluated transactions for unusual activity, cutoff considerations, or unsupported 
items. 
Procedure 5 
Documented potential adjustments or follow-up items. 
Table 2.7: Cash Reconciliation Review 
Procedures Performed 
Description 
Procedure 1 
Obtained and reviewed the December 2025 bank reconciliation. 
Procedure 2 
Compared the reconciled bank balance to the general ledger balance. 
Procedure 3 
Reviewed outstanding checks and other reconciling items for reasonableness. 
Procedure 4 
Identified differences or reconciling items requiring management consideration. 
Table 2.8: Year-End Cutoff and Unrecorded Liability Review 
Procedures Performed 
Description 
Procedure 1 
Reviewed January and February 2026 payment activity to identify transactions 
potentially related to fiscal year 2025. 
Procedure 2 
Reviewed payments exceeding established thresholds and obtained available 
supporting documentation. 
Procedure 3 
Evaluated invoice/service periods to identify potential year-end cutoff 
considerations. 
Procedure 4 
Documented items requiring management review or potential adjustment. 
 
 
 

 
 | 5
 
3.0 Observations and Recommendations 
Based on the procedures performed, BerryDunn identified the following observations and findings for 
management’s consideration. 
Table 3.1: Accounts Payable Processing 
Opportunity Identified 
Recommendation 
Testing identified instances where vendor 
payments were processed and recorded 
before the corresponding vendor invoices 
(bills) were entered into the accounting 
system. Specifically, payments to Whitney 
Consulting Group, LLC and Carroll County 
were recorded prior to the associated 
invoices, resulting in temporary negative 
Accounts Payable balances. 
Management should establish and consistently follow a process 
requiring vendor invoices to be entered into the accounts 
payable system when the liability is incurred, rather than at the 
time of payment. Maintaining accounts payable in real time will 
improve the accuracy of outstanding liability balances, 
strengthen expenditure processing, and provide more reliable 
information. 
Table 3.2: Journal Entry Descriptions 
Opportunity Identified 
Recommendation 
The description/memo field in QuickBooks is 
not consistently or appropriate utilized. We 
noted several journal entries with vague or 
missing descriptions that did not adequately 
explain the purpose of the transaction. 
Implement a formal process to document and support journal 
entries. Management should establish a process for  journal 
entries to include clear, descriptive explanations that 
adequately document the purpose of each transaction. 
Table 3.3: Revenue Classification 
Opportunity Identified 
Recommendation 
A motor vehicle fee deposit of $15,521 was 
recorded to an incorrect revenue account. 
Management should establish a process to review revenue 
coding before recording deposits to help ensure receipts are 
consistently recorded to the appropriate revenue account. This 
review will help improve the accuracy of revenue classifications 
and reduce the likelihood of similar misclassifications in the 
future. BerryDunn proposed journal entry #1 to correct the 
misclassification. 
Table 3.4: Expenditure Classification 
Opportunity Identified 
Recommendation 
We identified $11,994 in board stipend 
expenditures that were charged to the 
Financial Administration - Tax Collector 
account rather than the Executive account. 
Consequently, expenditures were not 
reported in the appropriate functional 
category. 
 
Management should implement a review process to verify 
departmental and account coding before expenditures are 
recorded in the general ledger. Expenditures should be 
reviewed against supporting documentation to help ensure 
costs are charged to the appropriate department and 
expenditure account. Establishing this review will improve the 
accuracy of departmental expenditure reporting and reduce the 
risk of future coding misclassifications. BerryDunn proposed 
journal entry #2 to help correct the misclassification. 

 
 | 6
 
Table 3.5: Duplicate Check Numbers 
Opportunity Identified 
Recommendation 
Duplicate check numbers were identified for 
separate disbursements, indicating 
inconsistent check numbering. 
Management should evaluate check numbering procedures and 
related system configurations to help ensure the integrity of the 
disbursement process by assigning unique check numbers to 
all transactions and maintaining adequate documentation for 
any duplicate or reused numbers. 
 
Table 3.6: Tax Receivable 
Opportunity Identified 
Recommendation 
In calendar year 2025, the second tax bill 
was committed on December 30, 2025, with 
a payment due date of February 6, 2026. 
Hale’s Location reported these revenues in 
fiscal year 2026 instead of showing a 
receivable and corresponding revenue in 
fiscal year 2025.  
Per GASB standards, tax receivables should be booked when 
the commitment is billed. As a result, we recommend Hale’s 
Location book a receivable and corresponding revenue in fiscal 
year 2026. Hale’s Location would then debit cash and credit the 
receivable when taxes are subsequently paid.  
4.0 Conclusion 
BerryDunn completed a review of Hale’s Location’s fiscal year 2025 accounting activity maintained in 
QuickBooks to assist management with evaluating account balances, transaction activity including 
revenues and expenditures, and beginning balance considerations in preparation for the transition to 
the MTS accounting system. The review identified opportunities for management to strengthen 
accounting processes, improve financial reporting practices, and enhance the consistency and 
accuracy of accounting records. Proposed adjustments and recommendations were provided to 
management to improve the accuracy of the accounting records and support a more effective system 
conversion process. Overall, the procedures performed and related observations provide management 
with actionable items to address prior to or during the transition to MTS. 
 
 
BerryDunn sincerely appreciates the cooperation, courtesy, and working environment provided to our 
personnel by management and the employees of Hale’s Location during the engagement.  
This communication is intended solely for the information and use of Hale’s Location and is not 
intended to be, and should not be, used by anyone other than these specified parties. 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
“BerryDunn” is the brand name under which Berry, Dunn, McNeil & Parker, LLC and BDMP Assurance, 
LLP, independently owned entities, provide professional services in an alternative practice structure in 
accordance with the AICPA Code of Professional Conduct. BDMP Assurance, LLP is a licensed CPA firm 
that provides attest services, and Berry, Dunn, McNeil & Parker, LLC, and its subsidiary entities provide tax, 
advisory, and consulting services.  
Berry, Dunn, McNeil & Parker, LLC leases professional and administrative staff to BDMP Assurance, LLP. 
These individuals work under the direct control and supervision of BDMP Assurance, LLP, which is solely 
responsible for their performance. 
The entities falling under the BerryDunn brand are independently owned and neither entity is liable for the 
services provided by the other entity. Our use of the terms “our Firm” and “we” and “us” and terms of similar 
import denote the alternative practice structure of Berry, Dunn, McNeil & Parker, LLC and BDMP 
Assurance, LLP. 
This report is the work of Berry, Dunn, McNeil & Parker, LLC. 
©2026 BerryDunn | All rights reserved.