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Excusing Board Members from Voting on the Budget

June 19, 2017

North Carolina city and county governing board members have a duty to vote. The general voting statutes, G.S. 153A-44 (counties) and G.S. 160A-75 (cities), allow members to be excused from voting on matters involving their “own financial interest.” What if … Read more

Notices and Public Participation in the Budgeting Process

May 18, 2015

Budget season is in full swing for most local governments across the state. Managers, budget officers, department heads, and others are busy compiling expenditure requests and identifying potential revenue sources to balance the budget for the fiscal year that begins … Read more

Budgets and the Tax Collection Percentage

March 23, 2012

It’s budget time for local governments, and the fun should not be reserved just for finance and budget staffers.  Tax officials need to play an important role in the process, too.   The Local Government Budget and Fiscal Control Act … Read more

Amending the Budget Ordinance—

August 3, 2009

Anxieties are running high among many local government officials as they await the adoption of the State’s budget to learn the fate of local revenue sources. In fact, according to a July 30, 2009, bulletin update from the North Carolina … Read more