As discussed in previous posts, the system development fee (SDF) law, G.S. Ch. 162A, Art. 8, allows a local government utility provider to assess certain costs of developing and maintaining its water and/or wastewater systems on new development that benefits … Read more

As detailed in previous posts, North Carolina counties and municipalities received funding from the American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Fund (ARP/CSLFRF). This federal grant funding has afforded local governments opportunities to make transformational investments in their communities.

As detailed in previous posts, all NC counties and municipalities received federal grant funding from the American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recover Fund (ARP/CSLFRF). There are detailed expenditure guidelines, and compliance and reporting requirements for these grant funds. A local government’s auditor plays an important role in monitoring compliance with these requirements and flagging any issues during the annual audit process.

State law requires North Carolina counties to administer and provide a number of social services and public assistance programs described in Chapter 108A of the North Carolina General Statutes, including (among others) Work First, Food and Nutrition Services, Medicaid, child … Read more

North Carolina’s local governments have been inundated with federal funds since the onset of the COVID-19 pandemic in March 2020.  But the complexity and quantity of the rules applicable to the expenditure of those monies have not decreased since the … Read more

Unlike the vast majority of states, North Carolina does not excuse a local government from paying sales or use taxes incident to its purchases solely because it is a governmental entity.  Instead, unless state law exempts a particular type of … Read more

Find the last receipt you received when ordering food or drinks from a North Carolina restaurant.  How much tax did you pay?  What types of taxes did you pay? Even if the receipt did not break out each type of … Read more

The American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery Fund (ARP/CSLFRF) program provides significant funding to all North Carolina counties and municipalities. As detailed in previous posts, this federal grant program groups allowable expenditures of these funds in four main categories:

Since 2005, the Local Government Budget and Fiscal Control Act (“LGBFCA”) has required finance officers of units of local government and public authorities in North Carolina to provide to their respective entities a “faithful performance bond with sufficient sureties in … Read more

UPDATE (3/3/23):  The North Carolina Supreme Court denied the Town of Boone’s Petition for Discretionary Review, filed on December 20, 2022. In an unpublished decision released on November 15 (Town of Boone v. Watauga County, 2022-NCCOA-778 (Nov. 15, 2022)), the … Read more