Kara Millonzi, Author at Coates' Canons Coates' Canons

Kara Millonzi (144)

»

American Rescue Plan Act of 2021 (ARP): Local Government Expenditures of ARP funds for General Government Purposes

»

American Rescue Plan Act of 2021 (ARP): Accepting Funds, Budgeting & Cash Management

»

American Rescue Plan Act of 2021: Funding Updates for NC Local Governments

»

Assessing and Collecting System Development Fees (SDFs): It’s All About the Timing

»

American Rescue Plan Act of 2021: Local Government Authority to Expend their Allocations

»

TDAs Eligible for PPPs

»

Now What? Utility Billing and Collections Post Executive Orders 124/142

»

Slightly Modified Daily Deposit Requirement During COVID-19

»

S.L. 2020-3 (SB 704) Makes (Limited) Changes to Budget Process

»

Local Government Utility Reporting Requirement Modifications Under EO 124

»

Governor’s EO 124 Prohibits Local Government Utility Disconnections and Late Fees and Mandates New Reporting Requirements

»

Local Government Finance Office Management and Internal Controls During COVID-19

»

Local Government Childcare Assistance for Essential Employees During COVID-19 Outbreak

»

Teleworking Guidance for Local Governments: Best Practices, Sample Policies, and Cyber Security

»

Water Disconnections During the COVID-19 Outbreak

»

School of Government Survey

»

Needs-Based Public School Capital Fund

»

Changes to County / School Dispute Resolution Process

»

2018 System Development Fee Law Changes

»

North Carolina Municipalities Authorized to Fund Schools

»

CRFs for SDFs (aka Capital Reserve Funds for System Development Fees)

»

Preauditing Electronic Transactions Just Got (A Little) Easier

»

Statutory Internal Controls

»

System Development Fees are the New Impact Fees

»

Donations to Local Governments

»

Municipalities (and Counties) Not Authorized to Charge Certain Impact (aka Capacity, System Development) Fees

»

2016 Changes to Municipal Service District (MSD) Authority

»

Providing Utility Services Outside Territorial Boundaries: Recent Developments

»

State and Local Government Financial Data Transparency Law

»

Water and Sewer District’s Impact Fee Powers

»

Federal Agency Utility Customers and the Prompt Payment Act

»

May a Tourism Development Authority (TDA) Borrow Money?

»

Verifying A Utility Applicant’s Identification

»

Expanded Motor Vehicle License Tax Authority for Municipalities

»

2015 Powell Bill Changes

»

Local Sales and Use Tax Changes and New State Revenue Sharing Requirement

»

2015 Changes to Municipal Service District (MSD) Authority

»

Legislature Limits Government Water Utilities’ Authority to Mandate Connections

»

New Law Modernizes Preaudit and Disbursement Processes–Part II

»

Richmond County Board of Education v. Cowell: Clear Proceeds of Improper Equipment Offense Surcharge Belongs to Public Schools

»

Local Government Impact Fee Authority for Public Enterprises Revisited

»

Local Government Utilities and the Equal Credit Opportunity Act—Part I: Notice Requirements

»

New Law Modernizes the Preaudit and Disbursement Processes — Part I

»

Transferring Money from an Enterprise Fund: Authority, Limitations, and Consequences

»

Notices and Public Participation in the Budgeting Process

»

Public School Funding Dispute Resolution Process Revisited

»

Determining Local Board of Elections Director’s Salary

»

Special Purpose Local Governments and Public Authorities

»

Mayor Learns a Harsh E-Discovery Lesson

»

Levying Special Assessments to Fund Public Infrastructure

»

Expending Funds After the End of the Fiscal Year

»

Expanded Solid Waste Fee Authority for Counties? Probably Not

»

Coates’ Canons Turns 5

»

Do North Carolina Local Governments Have Authority to Assess Impact Fees for Water and Sewer Public Enterprises?

»

Do Local Governments have Federal Constitutional Rights?

»

Interim Budget

»

Allocating Operating Monies Among Local School Unit Funds: Local Current Expense Fund vs. Fund 8

»

Disbursing Public Funds

»

Preauditing Employee Salaries and Wages

»

Security for a Local Government Loan

»

Special Assessments for Economic Development Projects

»

The Perils of Preauditing P-Cards (and Other Electronic Payment Methods)

»

Recent Amendments to Special Assessment Authority

»

County Funding of Public Schools: Dispute Resolution Process

»

Local Government Budgeting Options when Revenue Streams are Uncertain

»

Court of Appeals Reaffirms New Interpretation of Pre-audit Requirement

»

Text Messages as Public Records

»

What is a Synthetic Project Development Financing (aka Synthetic TIF)?

»

Local Governments Now Allowed to Charge Fees for Accepting Credit and Charge Card Payments

»

Financing Capital Projects–Part II: Special Levies

»

Daily Deposit Requirement

»

A New Interpretation of the Preaudit Requirement

»

Capital Reserve Funds Revisited

»

Financing Capital Projects—Part I: “Saving” through Fund Balance and Capital Reserve Funds

»

Accountability Requirements for Certain Entities that Receive Appropriations from Local Governments

»

Legislature May Not Deny Eligible At-Risk Kids Access to State Pre-Kindergarten Program

»

Local Government Commission (LGC) Approval of Contracts, Leases, and Other (Non-Debt) Financing Agreements

»

Internal Controls: Who Is Authorized to Open a Bank Account and to Deposit and Disburse Public Funds?

»

Prohibition on Certain Contingent Fee Audit Contracts

»

FAQs on Adopting the Budget Ordinance

»

Local Government Authority to Loan Money

»

Outsourcing Local Government Communications: Implications of the Federal Stored Communications Act

»

Query That! Public Records Requirements Regarding Database Queries

»

Debt Financing Primer: Enhanced Security for Project Development Financings

»

Water and Sewer Availability Fees

»

Local Sales and Use Tax Distributions: Where Does the Money Go?

»

Finance Officer Fidelity Bonds: When Are Multiple Bonds Required?

»

Locally-Collected Fines & Penalties: Calculating and Distributing Clear Proceeds

»

Locally-Collected Penalties & Fines: What Monies Belong to the Public Schools?

»

E-Discovery in North Carolina Courts: An Overview of Recent Amendments to the North Carolina Rules of Civil Procedure

»

Metadata, E-Discovery, and E-Public Records in North Carolina

»

State Funding for Municipal Road Projects: Powell Bill Funds

»

County Funding for Charter Schools: Sugar Creek Charter School, Inc. v. State of North Carolina

»

County Commissioners’ Control Over Local Board of Elections’ Employees

»

New Municipal Broadband Limitations

»

Amending a Newly Adopted Budget Ordinance Before July 1

»

Debt Financing Primer for Local Governments: Installment Finance Agreements

»

Municipal and County Service Districts

»

Fire Tax Districts vs. Fire Insurance Districts

»

Disconnecting Utility Services for Non-Utility Fee (and Tax) Delinquencies

»

Required Municipal Services

»

Funding Capital Projects in a BID (Business Improvement District)

»

Funding Options for Municipal Fire Services

»

Is Metadata a Public Record? An Analysis Under Federal FOIA

»

County Fire Tax Districts

»

Limitations on the Collection and Use of Social Security Numbers by Local Government Utilities

»

Does the Red Flags Rule (Still) Apply to Local Government Utilities?

»

Altering Local Elected Officials’ Compensation During the Fiscal Year

»

Two-thirds Bonds

»

Discontinuing Utility Services when Customer Files for Bankruptcy

»

Is Metadata a Public Record? Case Law Update

»

Funding Solid Waste Services

»

Utility Bill Postcards

»

Modifications to Local Energy Financing Authority

»

(Electronic) Notice of Subdivision Construction Development Fees Revisited

»

Changes to Statewide 911 System that Impact Local Governments

»

Redistribution of Lottery Fund Proceeds Results in Loss of Revenue to Counties for Public School Construction Projects

»

Legality of Non-Voted Debt to Finance Capital Projects

»

Local Government Appropriations/Grants to Private Entities

»

New(er) County Revenue Sources – Local Land Transfer Tax and Local Sales and Use Tax

»

Federal Red Flags Rule Enforcement Delayed Again

»

County Responsibility for Public School Funding

»

A Guide to Business Improvement Districts in North Carolina

»

Is Metadata a Public Record? Part 2

»

Is Metadata a Public Record?: Part 1

»

Application of Stam v. State to Local Governments’ Employee Health Insurance Coverage of “Medically Unnecessary” Abortion Procedures

»

Who’s Responsible for the Utility Bill?: Collection Remedies for Non-Payment by Tenant

»

Levying the Property Tax: Earmarking Tax Revenue for Specific Purposes

»

A Look at North Carolina’s Constitutional Public Purpose Requirement

»

Local Governments and their “In House” Counsel Not Immune from E-Discovery Sanctions

»

Authorized Local Government Financing Programs for Energy Efficiency Improvements and Distributed Generation Renewable Energy Sources on Private Property

»

Disclosing Utility Customer Billing Information

»

Transfers between an Enterprise Fund and the General Fund

»

Assessing Surcharges on Credit Card Payments

»

Local Governments, Public Authorities, and the Red Flags Rule: Does it Apply?

»

New Electronic Notice of Imposition or Increase in Fees Applicable to Construction of Development: Part II

»

New Electronic Notice of Imposition or Increase in Fees Applicable to Construction of Development: Part I

»

New Special Assessment Authority for Local Governments

»

NC Supreme Court Weighs in on Local Funding Scheme for Public Schools

»

Impending Local Sales and Use Tax Changes: The Final Phase of Medicaid Funding Reform Legislation

»

Utility Rate Discounts – Can a local government cut its utility customers a break?

»

New Utility Debt Collection Restrictions Actually Expand Collection Authority

»

Amending the Budget Ordinance—