Which of the following proposed transactions require that the local government or public authority first seek approval from the State’s Local Government Commission (LGC)? 1. The Town of Blowing Rocks borrows $1 million from a local credit union to make … Read more

NOTE: This blog has been updated to reflect current events and General Statute citations. The majority of the blog text is attributable to Norma Houston. Updates have been provided by Kate Van Tol. As Ian approaches the Carolina’s and we … Read more

As detailed in previous posts, the American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Funds (ARP/CSLFRF) allows local governments to spend their allocations on eligible projects within four major expenditure groupings: Addressing the COVID-19 public health … Read more

UPDATE May 17, 2023: US Treasury has issued updated guidance for compliance requirements for sub awards to ISP providers for broadband. It is available here. The analysis below continues to apply to all sub awards to other entities except ISP … Read more

UPDATED August 2022: On July 27, 2022, US Treasury amended its Final Rule FAQs to exempt expenditures in the Revenue Replacement category from some Uniform Guidance provisions. Those changes are reflected in the updated post below.  Many NC local governments, … Read more

As detailed in previous posts, the American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Fund (ARP/CSLFRF) provides funding for North Carolina counties and municipalities. There are four main authorized expenditure categories: (1) Responding to the pandemic … Read more

What is the Standard Allowance? The Final Rule implementing the ARP/CSLFRF authorizes 4 main expenditure categories: Addressing the COVID-19 public health emergency and its negative economic impacts: authorizing projects that address the ongoing pandemic or its negative economic impacts on … Read more

US Treasury issued the Final Rule of the Coronavirus State and Local Fiscal Recovery Fund program of the American Rescue Plan Act of 2021 (ARP/CSLFRF) in January 2022. With more complete information, local government officials are now looking to finalize (at least … Read more

UPDATE April 15, 2023: Premium pay is only authorized through the end of the COVID-19 national emergency. That ended on April 10, 2023, thus according to SFLRF FAQ 4.11, premium payments may no longer be made from ARP/CSLFRF funds as … Read more

US Treasury issued the Final Rule implementing the Coronavirus State and Local Fiscal Recovery Fund program of the American Rescue Plan Act of 2021 (ARP/CSLFRF) on January 6, 2022. There are several significant changes from the Interim Final Rule (IFR), … Read more