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Author: School of Government ITD Applications Team

The U.S. Department of the Treasury has stated in its Interim Final Rule and Final Rule applicable to Coronavirus State and Local Fiscal Recovery Funds (“Fiscal Recovery Funds”) that, with few exceptions, the procurement standards contained in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 C.F.R. Part 200) (the “Uniform Guidance” or “UG”) apply when a recipient or subrecipient of Fiscal Recovery Funds uses these monies to purchase goods or services.  These procurement standards require a unit of local government receiving Fiscal Recovery Funds to abide by procurement procedures that are consistent with state law, locally adopted rules, and 2 C.F.R. §§ 200.317-200.327 in the Uniform Guidance.[1]

As the deadline approaches for NC local governments to decide whether to elect the Standard Allowance for the Revenue Replacement category of their American Rescue Plan Act of 2021 Coronavirus State and Local Fiscal Recovery funds (ARP/CSLFRF) (that deadline is April 30, 2022), I’m getting many questions from local government officials about what the Standard Allowance is and what it means (or does not mean).

Most tax foreclosure sales involve vacant, unloved properties.  But not always. The risk of homelessness is one reason that the General Assembly and our courts demand that taxpayers’ property rights are adequately protected during the foreclosure process.  A key to protecting those rights is timely and accurate communication between the tax office, its foreclosure attorneys, and the taxpayer.  A recent Court of Appeals opinion reversing a tax foreclosure illustrates how quickly things can go wrong when that communication breaks down.  

Most tax foreclosure sales involve vacant, unloved properties.  But not always. The risk of homelessness is one reason that the General Assembly and our courts demand that taxpayers’ property rights are adequately protected during the foreclosure process.  A key to protecting those rights is timely and accurate communication between the tax office, its foreclosure attorneys, and the taxpayer.  A recent Court of Appeals opinion reversing a tax foreclosure illustrates how quickly things can go wrong when that communication breaks down.  

Almost a decade ago, the North Carolina General Assembly passed Session Law (“S.L.”) 2012-126, which provided counties with new options to organize and govern their human services functions.  S.L. 2012-126 allowed any board of county commissioners (“BOCC”) in a county with a county manager to combine two or more human services functions into a single consolidated human services agency.

Almost a decade ago, the North Carolina General Assembly passed Session Law (“S.L.”) 2012-126, which provided counties with new options to organize and govern their human services functions.  S.L. 2012-126 allowed any board of county commissioners (“BOCC”) in a county with a county manager to combine two or more human services functions into a single consolidated human services agency.