State Now Covers Water and Sewer Relocation Costs for More Municipal Utilities
Legal Limits on Local Government Authority to Accept State and Federal Grants and Loans
What Happens If North Carolina’s State Budget Is Not Enacted by July 1?
Adult Protection Multidisciplinary Team Workshop: Apply Now!
Changes to the Law Enforcement Separation Allowance: What Finance and Budget Officers Need to Know
Coates Canons’ Recent Technical Issues
When a Customer Dies: Navigating Utility Service After the Death of an Account Holder
Budgeting and Accounting for Sales and Use Tax Payments by Local Governments and Refunds to Local Governments
Local Government Authority to Provide and Fund School Resource Officers in North Carolina Public and Private Schools
System Development Fees: (An Imperfect) Tool for Growth Management
Budgeting for Disaster Recovery Cashflow Loans
ARP/CSLFRF: Preparing for the April 2025 Project and Expenditure Report
After the Obligation Deadline: Managing ARP/CSLFRF Funds and Projects Through the End of the Grant Term
American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund: Last Call for Obligation Deadline – December 31, 2024
Local Governments Assisting Other Local Governments During a Declared Disaster: Mutual Aid and Beyond
Hiring Retired Local Government Staff to Aid in Helene Response
Budgeting for FEMA Reimbursements, Preauditing Expenditures, Contracting Authority, and Managing Cash Flow During a Disaster
Local Government Soliciting and Receiving Donations During an Emergency
Using ARPA/CSLFRF Funds for Hurricane Helene Disaster Response (Outside of Revenue Replacement Category)
Mandating Water & Sewer Connections
New Multi-year Budgeting Option for Opioid Settlement Funds
Budgeting for American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund (ARPA/CSLFRF) Interest or Investment Proceeds
Local Funding for Charter Schools (Including New County Funding Authority for Charter School Capital)
American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund: Important Deadlines and Updates for April 2024 and Beyond
Local Government Commission Approval of Certain Public Enterprise Agreements
Preauditing Employment-Related Agreements
2023 Updates to System Development Fee Law
Legislative Commission Empowered to Examine, Evaluate, and Investigate Local Governments, Public Authorities, and Their Private Contracting Parties
Authorizing Expenditures and Budgeting Opioid Settlement Funds
American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund: Reimbursements
American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund: Preparing for the Audit
Local Government Budgeting for Specific Expenditures, Projects, or Contracts
American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund: Preparing for the April 30, 2023 Project & Expenditure Report
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)
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)
American Rescue Plan Act of 2021: New (Fewer) Compliance Requirements for Revenue Replacement Expenditures
Using American Rescue Plan Coronavirus State and Local Fiscal Recovery Funds to Contract with Other Governments, Nonprofits, or Other Private Entities: Subawards
American Rescue Plan Act of 2021: Spending Revenue Replacement Funds on Salaries and Benefits
Budgeting for American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Fund Expenditures
American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Funds (ARP/CSLFRF): The Standard Allowance
American Rescue Plan Act of 2021: Sample Uniform Guidance Policies and Implementation Tools
American Rescue Plan Act of 2021: Coronavirus State & Local Fiscal Recovery Funds: Final Rule — Premium Pay for Local Government Employees
American Rescue Plan Act of 2021: Coronavirus State & Local Fiscal Recovery Funds Final Rule — Spending Funds for General Government Purposes
American Rescue Plan Act of 2021: Allowable Costs and Cost Principles (Including Sample Policy and Implementation Tools)
American Rescue Plan Act of 2021 (ARP): Using ARP Funds to Pay Employee Vaccination Incentives
American Rescue Plan Act of 2021 (ARP): US Treasury’s Reporting Requirements and Deadlines
American Rescue Plan Act of 2021 (ARP): Local Government Expenditures of ARP funds for General Government Purposes
American Rescue Plan Act of 2021 (ARP): State Law Authority To Expend ARP Funds
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
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
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
Do North Carolina Local Governments Have Authority to Assess Impact Fees for Water and Sewer Public Enterprises?
Do Local Governments have Federal Constitutional Rights?
Allocating Operating Monies Among Local School Unit Funds: Local Current Expense Fund vs. Fund 8
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 (or After) 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
Discontinuing Utility Services when Customer Files for Bankruptcy
Is Metadata a Public Record? Case Law Update
Funding Solid Waste Services
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
Top Ten Questions about the Local Public School Budgeting Process
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—
