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

As discussed in previous posts, all NC counties and municipalities received funding from the American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund (ARP/CSLFRF). These are federal grant funds that come with eligibility restrictions, compliance requirements, and reporting … Read more

  SUPPORT the SCHOOL OF GOVERNMENT The School of Government’s success hinges on its ability to respond in real-time to the challenges facing North Carolina through advising, research and education. With your support, the School has been able to help … Read more

With a New Year comes new changes. This year the Emergency Management Act as gone through some of its own changes after about a decade since the last revisions. Here I will lay out the changes that became effective on … Read more

The American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Fund (ARP/CSLFRF) program provides significant funding to all North Carolina counties and municipalities. As detailed in previous posts, this federal grant program groups allowable expenditures of these … Read more