Posts Tagged ‘G.S. 159-28’

New Law Modernizes Preaudit and Disbursement Processes–Part II

Thursday, September 24th, 2015

Effective October 1, 2015, local governments, public authorities, and school units are subject to new preaudit and disbursement processes. In S.L. 2015-246, the legislature modified G.S. 159-28 (applicable to local governments and public authorities) and G.S. 115C-441 (applicable to school units) to address common issues faced by local units in implementing the preaudit and disbursement […]

The Perils of Preauditing P-Cards (and Other Electronic Payment Methods)

Friday, October 11th, 2013

A county ambulance crew member calls Fiona, the county finance officer, at 9pm on Sunday night. The crew just responded to their third call of the night and he needs to refuel the ambulance. Fiona grabs a copy of the county’s budget ordinance and a printout of current expenditures and encumbrances and rushes out the door to […]

Court of Appeals Reaffirms New Interpretation of Pre-audit Requirement

Thursday, May 23rd, 2013

In Executive Medical Transportation, Inc. v Jones County Department of Social Services, 735 S.E.2d 352 (NC Ct. App. 2012), disc. rev. den’d, 737 S.E.2d 378 (N.C. 2013), the North Carolina Court of Appeals held that an oral agreement between a medical transport company and the county was void because the agreement did not include a […]