Coates' Canons:
NC Local Government Law
School of Government
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» Finance & Tax

»» Budeting & Appropriations

» 

Taxes, Reappraisals, and Budgets in the COVID-19 Era

» 

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

» 

Excusing Board Members from Voting on the Budget

» 

Donations to Local Governments

» 

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

» 

Notices and Public Participation in the Budgeting Process

» 

Public School Funding Dispute Resolution Process Revisited

» 

Determining Local Board of Elections Director’s Salary

» 

Interim Budget

» 

Budgeting Under “Tag & Tax Together”

» 

Local Government Budgeting Options when Revenue Streams are Uncertain

» 

Accountability Requirements for Certain Entities that Receive Appropriations from Local Governments

» 

Prohibition on Certain Contingent Fee Audit Contracts

» 

FAQs on Adopting the Budget Ordinance

» 

Local Government Authority to Loan Money

» 

Local Funding of Courts

» 

County Commissioners’ Control Over Local Board of Elections’ Employees

» 

Amending a Newly Adopted Budget Ordinance Before July 1

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Required Municipal Services

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Altering Local Elected Officials’ Compensation During the Fiscal Year

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Local Government Appropriations/Grants to Private Entities

» 

Levying the Property Tax: Earmarking Tax Revenue for Specific Purposes

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Transfers between an Enterprise Fund and the General Fund

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Amending the Budget Ordinance—

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