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 … Continued
Tag: budget ordinance
Sheriff Andy Taylor holds a fundraiser to raise money for, and promote awareness of, his office’s drug abuse resistance education (D.A.R.E.) program. The office raises approximately $5,000 in cash and checks from the fundraiser (selling Aunt Bee’s famous pies) and … Continued
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.
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 … Continued