[This post is co-authored with my colleague, Margaret Henderson] In 2017, the North Carolina General Assembly established the Social Services Regional Supervision and Collaboration Working Group (SSWG) and directed it to develop recommendations related to the social services system (see … Read more

The preaudit is a statutory internal control process to ensure that public funds are spent appropriately. If implemented properly the preaudit can be an effective tool in preventing and/or mitigating employee mistake, misappropriation, and even fraud. The problem with the … Read more

UPDATE 2021: Some statutory provisions referenced in the original post were relocated to new Chapter 160D of the North Carolina General Statutes, effective January 1, 2021. This post has been updated with the new statutory references. The downtown buildings in … Read more

[Note: this post has been superseded by the Court of Appeals decision discussed in this newer post.] Loyal readers of this blog know that most property tax exemptions and exclusions require that property be used for exempt purposes to avoid … Read more