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Disbursing Public Funds

May 23, 2014

G.S. 159-28 is often referred to as the “preaudit statute,” but it actually prescribes two distinct legal processes—the preaudit process and the disbursement process. The statute envisions that most local government expenditures will be subject to both processes. As discussed … Read more

FAQs on Adopting the Budget Ordinance

June 14, 2012

Local governments across the state are scrambling to finalize and adopt their budgets before July 1. This post provides a brief overview of the applicable procedural requirements and addresses frequently asked questions about the budgeting process.

Amending a Newly Adopted Budget Ordinance Before July 1

June 13, 2011

After a contentious and stressful budget season, Carolina County’s governing board adopts its annual budget ordinance on June 13, 2011. The budget reflects tough decisions by the board about how to allocate limited resources among competing priorities. However,  because the … Read more