2023 marked 27 years since the inception of charter schools in North Carolina. And it brought some big changes to charter school governance, growth, and funding. See S.L. 2023-107; S.L. 2023-110. Among these changes was the grant of authority to … Read more

If you have obligated and expended all your American Rescue Plan Act Coronavirus State and Local Fiscal Recovery funds (ARP/CSLFRF), congrats, you are done forever with this grant. April Fools! Even if you have obligated and expended all your ARP/CSLFRF … Read more

The Local Government Commission (LGC) is a nine-member state body situated in the Department of State Treasurer. G.S. Ch. 159, Art. 2. The commission monitors the fiscal management and financial condition of local governments and public authorities (providing assistance and … Read more

After an approximately four-year tenure, the town manager files a confidential report claiming a hostile work environment. The town manager’s attorney negotiates a settlement agreement in which the town manager agrees to resign and not bring future legal claims against … Read more

As discussed in previous posts, the system development fee (SDF) law, G.S. Ch. 162A, Art. 8, allows a local government utility provider to assess certain costs of developing and maintaining its water and/or wastewater systems on new development that benefits … Read more

North Carolina local governments and public authorities (collectively “local units”) are subject to oversight by the State in various ways. The Local Government Commission monitors the fiscal health of all local units, sets rules for financial management and audit compliance, … Read more

UPDATE 9/29/2023: In a recent blog post, LGC staff clarified the accounting treatment of Opioid Settlement Funds. And this PowerPoint presentation details the budgeting, expenditure, and financial reporting treatment of these funds, as described below. As part of nationwide settlements … Read more

As detailed in previous posts, North Carolina counties and municipalities received funding from the American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Fund (ARP/CSLFRF). This federal grant funding has afforded local governments opportunities to make transformational … Read more

As detailed in previous posts, all NC counties and municipalities received federal grant funding from the American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recover Fund (ARP/CSLFRF). There are detailed expenditure guidelines, and compliance and reporting requirements … Read more

It’s budget season, which triggers perennial issues related to the budgeting process and substance of the annual budget ordinance. Some of these are addressed in past posts. This year I’ve had several inquiries about how specific a budget appropriation can … Read more