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Kara Millonzi

Total posts found: 192

State Now Covers Water and Sewer Relocation Costs for More Municipal Utilities

07/09/25

Legal Limits on Local Government Authority to Accept State and Federal Grants and Loans

06/27/25

What Happens If North Carolina’s State Budget Is Not Enacted by July 1?

06/20/25

Adult Protection Multidisciplinary Team Workshop: Apply Now!

06/16/25

Changes to the Law Enforcement Separation Allowance: What Finance and Budget Officers Need to Know

06/16/25

Coates Canons’ Recent Technical Issues

05/23/25

When a Customer Dies: Navigating Utility Service After the Death of an Account Holder

05/19/25

Budgeting and Accounting for Sales and Use Tax Payments by Local Governments and Refunds to Local Governments

05/12/25

Local Government Authority to Provide and Fund School Resource Officers in North Carolina Public and Private Schools

05/09/25

System Development Fees: (An Imperfect) Tool for Growth Management

04/22/25

Budgeting for Disaster Recovery Cashflow Loans

04/10/25

ARP/CSLFRF: Preparing for the April 2025 Project and Expenditure Report

03/24/25

After the Obligation Deadline: Managing ARP/CSLFRF Funds and Projects Through the End of the Grant Term

03/24/25

American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund: Last Call for Obligation Deadline – December 31, 2024

12/01/24

Local Governments Assisting Other Local Governments During a Declared Disaster: Mutual Aid and Beyond

10/13/24

Hiring Retired Local Government Staff to Aid in Helene Response

10/11/24

Budgeting for FEMA Reimbursements, Preauditing Expenditures, Contracting Authority, and Managing Cash Flow During a Disaster

10/09/24

Local Government Soliciting and Receiving Donations During an Emergency

10/07/24

Using ARPA/CSLFRF Funds for Hurricane Helene Disaster Response (Outside of Revenue Replacement Category)

10/02/24

Mandating Water & Sewer Connections

07/30/24

New Multi-year Budgeting Option for Opioid Settlement Funds

06/14/24

Budgeting for American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund (ARPA/CSLFRF) Interest or Investment Proceeds

06/05/24

Local Funding for Charter Schools (Including New County Funding Authority for Charter School Capital)

04/10/24

American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund: Important Deadlines and Updates for April 2024 and Beyond

04/01/24

Local Government Commission Approval of Certain Public Enterprise Agreements

03/22/24

Preauditing Employment-Related Agreements

01/31/24

2023 Updates to System Development Fee Law

10/25/23

Legislative Commission Empowered to Examine, Evaluate, and Investigate Local Governments, Public Authorities, and Their Private Contracting Parties

10/16/23

Authorizing Expenditures and Budgeting Opioid Settlement Funds

08/11/23

American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund: Reimbursements

06/30/23

American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund: Preparing for the Audit

06/21/23

Local Government Budgeting for Specific Expenditures, Projects, or Contracts

05/26/23

American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund: Preparing for the April 30, 2023 Project & Expenditure Report

04/11/23

Expending ARP/CSLFRF Funds for Local Government Employee Salary, Benefit, and Other Payroll Costs OUTSIDE of Revenue Replacement (For Local Governments with OVER $10 Million Allocation Only)

02/22/23

ARP Basics Resources

01/10/23

Local Government Commission (LGC) Approval of Bonds, Installment Financings, Leases, and Other Contracts Involving Capital Assets (Including Recent Changes Related to Local Governments on the Unit Assistance List)

10/28/22

American Rescue Plan Act of 2021: New (Fewer) Compliance Requirements for Revenue Replacement Expenditures

09/01/22

Using American Rescue Plan Coronavirus State and Local Fiscal Recovery Funds to Contract with Other Governments, Nonprofits, or Other Private Entities: Subawards

07/26/22

American Rescue Plan Act of 2021: Spending Revenue Replacement Funds on Salaries and Benefits

06/03/22

Budgeting for American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund Expenditures

05/26/22

American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Funds (ARP/CSLFRF): The Standard Allowance

04/06/22

American Rescue Plan Act of 2021: Sample Uniform Guidance Policies and Implementation Tools

03/01/22

American Rescue Plan Act of 2021: Coronavirus State & Local Fiscal Recovery Funds: Final Rule — Premium Pay for Local Government Employees

01/19/22

American Rescue Plan Act of 2021: Coronavirus State & Local Fiscal Recovery Funds Final Rule — Spending Funds for General Government Purposes

01/13/22

American Rescue Plan Act of 2021: Allowable Costs and Cost Principles (Including Sample Policy and Implementation Tools)

12/23/21

American Rescue Plan Act of 2021 (ARP): Using ARP Funds to Pay Employee Vaccination Incentives

08/18/21

American Rescue Plan Act of 2021 (ARP): US Treasury’s Reporting Requirements and Deadlines

08/10/21

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

06/29/21

American Rescue Plan Act of 2021 (ARP): State Law Authority To Expend ARP Funds

06/19/21

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

06/16/21

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

05/13/21

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

04/12/21

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

04/05/21

TDAs Eligible for PPPs

03/17/21

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

08/05/20

Slightly Modified Daily Deposit Requirement During COVID-19

05/26/20

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

05/07/20

Local Government Utility Reporting Requirement Modifications Under EO 124

05/06/20

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

04/02/20

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

03/23/20

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

03/16/20

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

03/16/20

Water Disconnections During the COVID-19 Outbreak

03/12/20

School of Government Survey

11/13/19

Needs-Based Public School Capital Fund

06/26/18

Changes to County / School Dispute Resolution Process

06/26/18

2018 System Development Fee Law Changes

06/26/18

North Carolina Municipalities Authorized to Fund Schools

06/26/18

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

05/24/18

Preauditing Electronic Transactions Just Got (A Little) Easier

03/23/18

Statutory Internal Controls

12/20/17

System Development Fees are the New Impact Fees

08/15/17

Donations to Local Governments

11/30/16

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

09/14/16

2016 Changes to Municipal Service District (MSD) Authority

06/17/16

Providing Utility Services Outside Territorial Boundaries: Recent Developments

06/10/16

State and Local Government Financial Data Transparency Law

03/17/16

Water and Sewer District’s Impact Fee Powers

02/22/16

Federal Agency Utility Customers and the Prompt Payment Act

01/22/16

May a Tourism Development Authority (TDA) Borrow Money?

12/21/15

Verifying A Utility Applicant’s Identification

12/11/15

Expanded Motor Vehicle License Tax Authority for Municipalities

11/09/15

2015 Powell Bill Changes

11/02/15

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

10/26/15

2015 Changes to Municipal Service District (MSD) Authority

10/19/15

Legislature Limits Government Water Utilities’ Authority to Mandate Connections

10/05/15

New Law Modernizes Preaudit and Disbursement Processes–Part II

09/24/15

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

09/17/15

Local Government Impact Fee Authority for Public Enterprises Revisited

08/31/15

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

07/17/15

New Law Modernizes the Preaudit and Disbursement Processes — Part I

06/25/15

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

06/05/15

Notices and Public Participation in the Budgeting Process

05/18/15

Public School Funding Dispute Resolution Process Revisited

05/15/15

Determining Local Board of Elections Director’s Salary

03/16/15

Special Purpose Local Governments and Public Authorities

02/10/15

Mayor Learns a Harsh E-Discovery Lesson

12/22/14

Levying Special Assessments to Fund Public Infrastructure

11/26/14

Expending Funds After the End of the Fiscal Year

10/02/14

Expanded Solid Waste Fee Authority for Counties? Probably Not

09/08/14

Coates’ Canons Turns 5

08/09/14

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

08/07/14

Do Local Governments have Federal Constitutional Rights?

07/11/14

Interim Budget

06/27/14

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

06/10/14

Disbursing Public Funds

05/23/14

Preauditing Employee Salaries and Wages

03/21/14

Security for a Local Government Loan

01/28/14

Special Assessments for Economic Development Projects

10/31/13

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

10/11/13

Recent Amendments to Special Assessment Authority

09/05/13

County Funding of Public Schools: Dispute Resolution Process

07/11/13

Local Government Budgeting Options when Revenue Streams are Uncertain

06/15/13

Court of Appeals Reaffirms New Interpretation of Pre-audit Requirement

05/23/13

Text Messages as Public Records

04/22/13

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

04/05/13

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

02/08/13

Financing Capital Projects–Part II: Special Levies

01/29/13

Daily Deposit Requirement

01/14/13

A New Interpretation of the Preaudit Requirement

11/08/12

Capital Reserve Funds Revisited

10/29/12

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

10/08/12

Accountability Requirements for Certain Entities that Receive Appropriations from Local Governments

09/07/12

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

08/28/12

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

08/09/12

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

07/26/12

Prohibition on Certain Contingent Fee Audit Contracts

07/13/12

FAQs on Adopting the Budget Ordinance

06/14/12

Local Government Authority to Loan Money

05/10/12

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

04/26/12

Query That! Public Records Requirements Regarding Database Queries

03/26/12

Debt Financing Primer: Enhanced Security for Project Development Financings

02/23/12

Water and Sewer Availability Fees

02/10/12

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

01/30/12

Finance Officer Fidelity Bonds: When Are Multiple Bonds Required?

01/12/12

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

12/08/11

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

11/17/11

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

09/22/11

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

09/15/11

State Funding for Municipal Road Projects: Powell Bill Funds

08/23/11

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

08/05/11

County Commissioners’ Control Over Local Board of Elections’ Employees

07/21/11

New Municipal Broadband Limitations

07/08/11

Amending a Newly Adopted Budget Ordinance Before (or After) July 1

06/14/11

Debt Financing Primer for Local Governments: Installment Finance Agreements

06/03/11

Municipal and County Service Districts

05/20/11

Fire Tax Districts vs. Fire Insurance Districts

05/06/11

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

04/22/11

Required Municipal Services

04/08/11

Funding Capital Projects in a BID (Business Improvement District)

03/31/11

Funding Options for Municipal Fire Services

03/03/11

Is Metadata a Public Record? An Analysis Under Federal FOIA

02/18/11

County Fire Tax Districts

02/03/11

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

01/21/11

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

01/06/11

Altering Local Elected Officials’ Compensation During the Fiscal Year

12/09/10

Two-thirds Bonds

11/18/10

Discontinuing Utility Services when Customer Files for Bankruptcy

11/04/10

Is Metadata a Public Record? Case Law Update

10/21/10

Funding Solid Waste Services

10/07/10

Utility Bill Postcards

09/24/10

Modifications to Local Energy Financing Authority

09/08/10

(Electronic) Notice of Subdivision Construction Development Fees Revisited

08/19/10

Changes to Statewide 911 System that Impact Local Governments

08/05/10

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

07/26/10

Legality of Non-Voted Debt to Finance Capital Projects

07/01/10

Local Government Appropriations/Grants to Private Entities

06/17/10

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

06/03/10

Federal Red Flags Rule Enforcement Delayed Again

05/28/10

Top Ten Questions about the Local Public School Budgeting Process

05/06/10

County Responsibility for Public School Funding

04/22/10

A Guide to Business Improvement Districts in North Carolina

04/01/10

Is Metadata a Public Record? Part 2

03/18/10

Is Metadata a Public Record?: Part 1

03/04/10

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

02/18/10

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

02/04/10

Levying the Property Tax: Earmarking Tax Revenue for Specific Purposes

01/22/10

A Look at North Carolina’s Constitutional Public Purpose Requirement

01/07/10

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

12/17/09

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

11/19/09

Disclosing Utility Customer Billing Information

11/11/09

Transfers between an Enterprise Fund and the General Fund

10/26/09

Assessing Surcharges on Credit Card Payments

10/19/09

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

10/12/09

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

09/28/09

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

09/21/09

New Special Assessment Authority for Local Governments

09/14/09

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

09/07/09

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

08/31/09

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

08/17/09

New Utility Debt Collection Restrictions Actually Expand Collection Authority

08/10/09

Amending the Budget Ordinance—

08/03/09

Total posts found: 192