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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

GIVE UNC: Support the School of Government

March 28, 2023

  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

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)

February 22, 2023

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