Category: Budgeting & Appropriations
Impending Changes to Bonding Requirements for Finance Officers: Prepare Now For January 1, 2023 and Beyond
By: Connor Crews Published on: 11/23/22
N.C. Court of Appeals Addresses a Dispute Over Local Sales and Use Tax Distributions: Town of Boone v. Watauga County
By: Connor Crews Published on: 11/22/22
Location, Location, Location: Sourcing Principles for North Carolina Sales and Use Taxes
By: Connor Crews Published on: 10/20/22
American Rescue Plan Act of 2021 (ARP): Local Government Expenditures of ARP funds for General Government Purposes
By: Kara Millonzi Published on: 06/29/21
American Rescue Plan Act of 2021 (ARP): Accepting Funds, Budgeting & Cash Management
By: Kara Millonzi Published on: 06/16/21
American Rescue Plan Act of 2021: Funding Updates for NC Local Governments
By: Kara Millonzi Published on: 05/13/21
American Rescue Plan Act of 2021: Local Government Authority to Expend their Allocations
By: Kara Millonzi Published on: 04/05/21
Revenue-Neutral Rate Calculations for Multi-County Municipalities
By: Chris Mclaughlin Published on: 04/01/21
How Interim Budgets Might Impact Tax Collections
By: Chris Mclaughlin Published on: 05/14/20
S.L. 2020-3 (SB 704) Makes (Limited) Changes to Budget Process
By: Kara Millonzi Published on: 05/07/20
Taxes, Reappraisals, and Budgets in the COVID-19 Era
By: Chris Mclaughlin Published on: 03/26/20
CRFs for SDFs (aka Capital Reserve Funds for System Development Fees)
By: Kara Millonzi Published on: 05/24/18
Excusing Board Members from Voting on the Budget
By: Frayda Bluestein Published on: 06/19/17
Donations to Local Governments
By: Kara Millonzi Published on: 11/30/16
Transferring Money from an Enterprise Fund: Authority, Limitations, and Consequences
By: Kara Millonzi Published on: 06/05/15
Notices and Public Participation in the Budgeting Process
By: Kara Millonzi Published on: 05/18/15
Public School Funding Dispute Resolution Process Revisited
By: Kara Millonzi Published on: 05/15/15
Determining Local Board of Elections Director’s Salary
By: Kara Millonzi Published on: 03/16/15
Interim Budget
By: Kara Millonzi Published on: 06/27/14
Budgeting Under “Tag & Tax Together”
By: Chris Mclaughlin Published on: 02/27/14
Local Government Budgeting Options when Revenue Streams are Uncertain
By: Kara Millonzi Published on: 06/15/13
Accountability Requirements for Certain Entities that Receive Appropriations from Local Governments
By: Kara Millonzi Published on: 09/07/12
Prohibition on Certain Contingent Fee Audit Contracts
By: Kara Millonzi Published on: 07/12/12
FAQs on Adopting the Budget Ordinance
By: Kara Millonzi Published on: 06/14/12
Local Government Authority to Loan Money
By: Kara Millonzi Published on: 05/10/12
Local Funding of Courts
By: Michael Crowell Published on: 01/13/12
County Commissioners’ Control Over Local Board of Elections’ Employees
By: Kara Millonzi Published on: 07/21/11
Amending a Newly Adopted Budget Ordinance Before July 1
By: Kara Millonzi Published on: 06/13/11
Required Municipal Services
By: Kara Millonzi Published on: 04/07/11
Altering Local Elected Officials’ Compensation During the Fiscal Year
By: Kara Millonzi Published on: 12/09/10
Local Government Appropriations/Grants to Private Entities
By: Kara Millonzi Published on: 06/17/10
Levying the Property Tax: Earmarking Tax Revenue for Specific Purposes
By: Kara Millonzi Published on: 01/21/10
Transfers between an Enterprise Fund and the General Fund
By: Kara Millonzi Published on: 10/26/09
Amending the Budget Ordinance—
By: Kara Millonzi Published on: 08/03/09