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Preauditing Employment-Related Agreements

January 31, 2024

After an approximately four-year tenure, the town manager files a confidential report claiming a hostile work environment. The town manager’s attorney negotiates a settlement agreement in which the town manager agrees to resign and not bring future legal claims against … Read more

2023 Updates to System Development Fee Law

October 25, 2023

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

Authorizing Expenditures and Budgeting Opioid Settlement Funds

August 11, 2023

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