UPDATE AUGUST 2013: The General Assembly extended the authority for the Newer Special Assessment Method. It was set to expire on July 1, 2013. It is now set to expire on July 1, 2015. The legislature also made a few … Read more

UPDATE: Spring 2018. This blog has been updated to reflect 2017 legislative changes to G.S. 159-32. It is summer camp registration time at Fun City’s parks and recreation department. Department staff members are processing hundreds of registrations each day. That … Read more

UPDATE August 2013: The Court of Appeals reaffirmed this new interpretation in May 2013. Click here for more details. In July 2008, the Jones County Department of Social Services (JCDSS) entered into an oral services contract with a medical transportation … Read more

In a recent post, I discussed two ways through which a local government may save money over time to fund capital projects. The first is through fund balance and the second is by establishing a capital reserve fund. I received … Read more

UPDATE August 2013: For more information on capital reserve funds, click here. Blight City has fallen on hard times. Its population has declined significantly since the 1990s, due in large part to the shuttering of two large manufacturing plants. Emblematic … Read more

As discussed in a previous post, local governments have broad authority to appropriate monies to private entities (including nonprofits, corporations, associations, and individuals). The monies, however, must be expended by the private entities only on projects, services, or activities that … Read more

On August 21, 2012, a unanimous panel of the North Carolina Court of Appeals held that the State may not deny any eligible at-risk four year old admission to its Pre-Kindergarten (formerly More at Four) program. On its face, this … Read more

Which of the following proposed transactions requires that the unit first seek approval from the State’s Local Government Commission? 1. The Town of Blowing Rocks borrows $1 million from a local credit union to make repairs to several of its … Read more

Sheriff Andy Taylor holds a fundraiser to raise money for, and promote awareness of, his office’s drug abuse resistance education (D.A.R.E.) program. The office raises approximately $5,000 in cash and checks from the fundraiser (selling Aunt Bee’s famous pies) and … Read more

UPDATE OCTOBER 2015: During the most recent legislative session, the General Assembly enacted S.L. 2015-109, which removed the sunset provision and thereby made the prohibition on the contingent fee audit contracts described below permanent. In 1993, the North Carolina Supreme Court held that … Read more