Kara Millonzi, Author at Coates' Canons Coates' Canons

Kara Millonzi (147)

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American Rescue Plan Act of 2021 (ARP/CLFRF): Using ARP/CLFRF to Provide Premium Pay for Local Government Employees

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

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

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

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

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

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

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

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TDAs Eligible for PPPs

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

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Slightly Modified Daily Deposit Requirement During COVID-19

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

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Local Government Utility Reporting Requirement Modifications Under EO 124

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

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

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

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

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Water Disconnections During the COVID-19 Outbreak

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School of Government Survey

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Needs-Based Public School Capital Fund

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Changes to County / School Dispute Resolution Process

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2018 System Development Fee Law Changes

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North Carolina Municipalities Authorized to Fund Schools

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

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Preauditing Electronic Transactions Just Got (A Little) Easier

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Statutory Internal Controls

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System Development Fees are the New Impact Fees

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Donations to Local Governments

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

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2016 Changes to Municipal Service District (MSD) Authority

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Providing Utility Services Outside Territorial Boundaries: Recent Developments

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State and Local Government Financial Data Transparency Law

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Water and Sewer District’s Impact Fee Powers

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Federal Agency Utility Customers and the Prompt Payment Act

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May a Tourism Development Authority (TDA) Borrow Money?

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Verifying A Utility Applicant’s Identification

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Expanded Motor Vehicle License Tax Authority for Municipalities

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2015 Powell Bill Changes

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

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2015 Changes to Municipal Service District (MSD) Authority

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Legislature Limits Government Water Utilities’ Authority to Mandate Connections

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New Law Modernizes Preaudit and Disbursement Processes–Part II

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

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Local Government Impact Fee Authority for Public Enterprises Revisited

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

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New Law Modernizes the Preaudit and Disbursement Processes — Part I

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

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Notices and Public Participation in the Budgeting Process

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Public School Funding Dispute Resolution Process Revisited

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Determining Local Board of Elections Director’s Salary

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Special Purpose Local Governments and Public Authorities

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Mayor Learns a Harsh E-Discovery Lesson

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Levying Special Assessments to Fund Public Infrastructure

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Expending Funds After the End of the Fiscal Year

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Expanded Solid Waste Fee Authority for Counties? Probably Not

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Coates’ Canons Turns 5

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

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Do Local Governments have Federal Constitutional Rights?

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Interim Budget

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

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Disbursing Public Funds

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Preauditing Employee Salaries and Wages

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Security for a Local Government Loan

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Special Assessments for Economic Development Projects

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

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Recent Amendments to Special Assessment Authority

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County Funding of Public Schools: Dispute Resolution Process

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Local Government Budgeting Options when Revenue Streams are Uncertain

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Court of Appeals Reaffirms New Interpretation of Pre-audit Requirement

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Text Messages as Public Records

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

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

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Financing Capital Projects–Part II: Special Levies

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Daily Deposit Requirement

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A New Interpretation of the Preaudit Requirement

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Capital Reserve Funds Revisited

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

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Accountability Requirements for Certain Entities that Receive Appropriations from Local Governments

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

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

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

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Prohibition on Certain Contingent Fee Audit Contracts

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FAQs on Adopting the Budget Ordinance

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Local Government Authority to Loan Money

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

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Query That! Public Records Requirements Regarding Database Queries

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Debt Financing Primer: Enhanced Security for Project Development Financings

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Water and Sewer Availability Fees

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

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Finance Officer Fidelity Bonds: When Are Multiple Bonds Required?

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

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

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

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

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State Funding for Municipal Road Projects: Powell Bill Funds

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

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County Commissioners’ Control Over Local Board of Elections’ Employees

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New Municipal Broadband Limitations

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Amending a Newly Adopted Budget Ordinance Before July 1

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Debt Financing Primer for Local Governments: Installment Finance Agreements

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Municipal and County Service Districts

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Fire Tax Districts vs. Fire Insurance Districts

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

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Required Municipal Services

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Funding Capital Projects in a BID (Business Improvement District)

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Funding Options for Municipal Fire Services

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Is Metadata a Public Record? An Analysis Under Federal FOIA

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County Fire Tax Districts

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

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

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Altering Local Elected Officials’ Compensation During the Fiscal Year

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Two-thirds Bonds

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Discontinuing Utility Services when Customer Files for Bankruptcy

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Is Metadata a Public Record? Case Law Update

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Funding Solid Waste Services

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Utility Bill Postcards

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Modifications to Local Energy Financing Authority

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(Electronic) Notice of Subdivision Construction Development Fees Revisited

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Changes to Statewide 911 System that Impact Local Governments

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

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Legality of Non-Voted Debt to Finance Capital Projects

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Local Government Appropriations/Grants to Private Entities

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

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Federal Red Flags Rule Enforcement Delayed Again

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County Responsibility for Public School Funding

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A Guide to Business Improvement Districts in North Carolina

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Is Metadata a Public Record? Part 2

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Is Metadata a Public Record?: Part 1

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

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

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Levying the Property Tax: Earmarking Tax Revenue for Specific Purposes

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A Look at North Carolina’s Constitutional Public Purpose Requirement

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

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

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Disclosing Utility Customer Billing Information

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Transfers between an Enterprise Fund and the General Fund

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Assessing Surcharges on Credit Card Payments

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

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

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

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New Special Assessment Authority for Local Governments

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

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

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

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New Utility Debt Collection Restrictions Actually Expand Collection Authority

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Amending the Budget Ordinance—