Misinformation about western North Carolina has spread rapidly in the wake of Hurricane Helene. As the New York Times reported last week, this surge of online misinformation has included false statements about the hurricane and the government’s response, calls for … Read more

In state fiscal year 2022-2023, county departments of social services in North Carolina received 35,400 reports alleging the abuse, neglect, or exploitation of vulnerable adults. Fifty-six counties across the state have addressed this problem through creating adult protection multidisciplinary teams … Read more

On September 28, 2024, the federal government issued a major disaster declaration for Tropical Storm Helene (“Helene”) in the State of North Carolina (FEMA-4827-DR). This declaration made federal funding available to state, tribal, eligible local governments, and certain private non-profits … Read more

As countless news stories attest, so many people and entities have stepped up to help our western NC communities. That includes local governments and their staff from all over the State, who are providing invaluable assistance. Lots of questions have … Read more

Public Assistance (PA) is FEMA’s largest grant program that provides reimbursement for certain work and costs associated with disaster recovery efforts. FEMA classifies work that is eligible for Public Assistance funding as either Emergency Work or Permanent Work. On September … Read more

In the immediate aftermath of a storm and the long weeks and months of recovery, development regulations are a double-edged sword. Carefully tailored regulations can ensure public safety, avoid future loss, and facilitate recovery and redevelopment. Other development regulations can … Read more

REVISED April 2025: Section 5.11 of S.L. 2025-2 modified S.L. 2024-51. The changes are reflected in the summary below. In the coming days local governments affected by Helene may need to hire additional staff to help relieve the burden on … Read more

The devastation wrought by Hurricane Helene in Western North Carolina underscores the critical importance of emergency management in protecting the public health, safety, and welfare. It has also emphasized the related need to protect emergency response workers from undue liability … Read more

My prayers are with all affected by the devastation that Hurricane Helene inflicted on western North Carolina.  I know that tax issues are far down the list of concerns right now, but I’ve already begun to receive questions about how … Read more

During a disaster, local governments often face significant short- and long-term costs while experiencing short- and potentially long-term losses in revenues. Local governments can quickly find themselves in a cash crunch. Many disaster-related expenses may be reimbursable through the Federal … Read more

The needs of our western North Carolina communities are great right now. Individuals are stepping up in communities across the state and beyond to provide funding and resources. (The Blue Ridge Public Radio site lists several donation options to community … Read more

In the wake of Hurricane Helene, which has brought historic damage to many western North Carolina communities, local governments will be looking for available funding to help repair, restore, and rebuild public infrastructure and to provide direct assistance to their … Read more

Update 10/4/2024: This post was updated on October 4 to include information about an exception authorized by the United States Drug Enforcement Agency (DEA) that enables pharmacists to use rule 21 N.C.A.C. 46 .1815 to to create and dispense emergency … Read more

The North Carolina Court of Appeals recently issued an opinion regarding governmental immunity in Flomeh-Mawutor v. City of Winston-Salem. While the decision may not chart new territory, it offers a number of insights into local government immunity, including the nature … Read more

Revolution Mill, a historic mill in Greensboro, has been rehabilitated as a lively mixed-use campus of offices, residences, restaurants, and event spaces. Revolution Mill also sits across the flood-prone North Buffalo Creek. Most days the creek flows calmly and delightfully … Read more

Refund and release questions are the most popular and most difficult questions I receive from North Carolina tax officials.  Rarely do these questions have easy answers. For the basics on refunds and releases under GS 105-381, please see this blog … Read more

In 2013, the Office of Management and Budget (OMB) released the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”), which consolidated and streamlined the various federal policies governing the award and administration of federal … Read more

I absolutely love my job. As a faculty member at the UNC School of Government, I get to work with smart, dedicated, fun colleagues; focus on a subject area I am passionate about; create wonderful relationships with the professionals I … Read more

In July 2024, Session Law (S.L.) 2024-34 was signed into law and made a handful of changes to statutes pertaining to health and human services. Among those changes were amendments to two statutes that impact local health directors, including updates … Read more

[UPDATE: On March 19, 2025, the North Carolina Supreme Court deemed this decision, State of North Carolina v. Anson County, to be without precedential value. While courts may still look to this case for guidance, it is not legally binding.] … Read more