Right now, employees must earn at least $684 each week ($35,568 annually) before they may be exempt from overtime. But you may have noticed headlines saying that the U.S. Department of Labor (US DOL) is raising the minimum salary for … Read more

[UPDATE: This post has been updated to reflect practitioner input. Updated sections are italicized]. As of September 22, the General Assembly approved House Bill 259, a budget for the current and upcoming fiscal years. The budget bill, which will become … Read more

North Carolina suffers from a lack of affordable housing options for low and moderate income households.  And as my colleague Tyler Mulligan has noted, the public sector cannot be expected to solve this problem without private sector capital and expertise. … Read more

Foreclosure can be an effective but potentially harsh tax collection tool for local governments. A judicious, equitable, and consistent foreclosure program can get abandoned property into the hands of more responsible owners, spur delinquent property owners to pay old tax … Read more

On August 16th, the legislature used an override of the Governor’s veto to pass S.L. 2023-106 (S49), a law enumerating the rights of parents regarding their children’s education, health care, and mental health needs. But in addressing a parent’s rights, … Read more

On August 16, 2023, Session Law (S.L.) 2023-106 was passed after a legislative override of the Governor’s veto. Part 1 of the session law establishes a “Parent’s Bill of Rights,” Part 2 outlines new requirements related to parents’ involvement in … Read more

A North Carolina county purchases office furniture from a local office supply store for its newly arrived manager.  A construction contractor for a North Carolina city buys drywall from a hardware store to repair a water-damaged wall in a city … Read more

Every county in North Carolina is required to have a governing board for social services (G.S. 108A-1). What are the powers and duties of those boards? What’s the difference between a county board of social services and a consolidated human … Read more

House Bill 808- referred to as Session Law (S.L.) 2023-111 now that it has become law- prohibits the initiation of gender transition health care for transgender minors who were not already actively receiving gender transition health care as of August … 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