Local Finance Bulletin Series
Bulletin Number | Title | Author | Date | Description | Download |
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66 | Financial Strategies to Avoid the Unit Assistance List | William C. Rivenbark, Rebecca Badgett | 2024 |
The Local Government Commission (LGC), established by G.S. 159-3, provides financial management oversight of local governments in North Carolina. |
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65 | 2024-2025 Finance Calendar of Duties for City and County Officials | Gregory S. Allison | 2024 |
The annual School of Government publication, Finance Calendar of Duties for City and County Officials (2024–2025), identifies the timeline throughout the fiscal year for |
Download (200.35 KB) |
64 | 2023-24 Finance Calendar of Duties for City and County Officials | Gregory S. Allison | 2023 |
The annual School of Government publication, Finance Calendar of Duties for City and County Officials (2023–2024), identifies the timeline throughout the fiscal year for |
Download (203.78 KB) |
63 | Buy American? Buy America? Build America? An Introduction to Domestic Procurement Preferences in Federal Financial Assistance for North Carolina's Counties and Municipalities | 2023 |
Many of North Carolina’s local governments have been awash in federal funding since the onset of the COVID-19 pandemic. Yet the complexity and quantity of rules applicable to the expen |
Download (845.93 KB) | |
62 | Impending Changes to Bonding Requirements for Finance Officers: Prepare Now for January 1, 2023, and Beyond | 2022 |
Since 2005, the Local Government Budget and Fiscal Control Act (LGBFCA) has required finance officers for units of local government and public authorities in North Carolina to provide to their resp |
Download (2.6 MB) | |
61 | 2022–23 Finance Calendar of Duties for City and County Officials | Gregory S. Allison | 2022 |
The annual School of Government publication, Finance Calendar of Duties for City and County Officials (2022–2023), identifies the timeline throughout the fiscal year for the principal acco |
Download (178.08 KB) |
60 | Using the Coronavirus State and Local Fiscal Recovery Funds Model Addendum: Purpose, Usage, Questions and Answers | 2022 |
The Coronavirus State and Local Fiscal Recovery Funds Model Addendum provides units of local government in North Carolina with required and recommended contract clauses to include in procurem |
Download (144.79 KB) | |
58 | 2021-22 Finance Calendar of Duties for City and County Officials | Gregory S. Allison | 2021 |
Note: A re-issue of this bulletin, which provides an update to the requirement described in the February 2022 entry of the “Miscellaneous Duties” section of the calendar, can |
Download (228.79 KB) |
56 | Theory and Practice for Coping with Economic Downturns at the Local Level: Part II | Whitney Afonso | 2020 |
This bulletin continues from where “Theory and Practice for Coping with Economic Downturns at the Local Level: |
Download (298.42 KB) |
57 | 2020–21 Finance Calendar of Duties for City and County Officials | Gregory S. Allison | 2020 |
The annual School of Government publication, Finance Calendar of Duties (2020–2021), identifies the timeline throughout the fiscal year for the principal accounting, fin |
Download (210.24 KB) |
55 | Budgeting Strategies Being Employed by County and Municipal Governments for FY 2021 During the COVID-19 Pandemic | Whitney Afonso | 2020 |
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Download (874.1 KB) |
54 | 2019-2020 Finance Calendar of Duties for City and County Officials | Gregory S. Allison | 2019 |
The annual School of Government publication, Finance Calendar of Duties (2019–2020), identifies the timeline throughout the fiscal year for the principal accounting, financial reporting, a |
Download (202.16 KB) |
53 | 2018-2019 Finance Calendar of Duties for City and County Officials | Gregory S. Allison | 2018 |
The annual School of Government publication, Finance Calendar of Duties (2018–2019), identifies the timeline throughout the fiscal year for the principal accounting, fin |
Download (227.89 KB) |
52 | 2017-2018 Finance Calendar of Duties for City and County Officials | Gregory S. Allison | 2017 |
The annual School of Government publication, |
Download (202.66 KB) |
51 | Finance Calendar of Duties 2016-2017 | Gregory S. Allison | 2016 |
The annual School of Government publication, Finance Calendar of Duties (2016–2017), identifies the timeline throughout the fiscal year for the principal accounting, financial reporting, |
Download (195.72 KB) |
49 | The Equity of Sales Tax Revenue in North Carolina Counties | Whitney Afonso | 2015 |
This bulletin covers local sales taxes and the concern over equity of revenue-raising capacity. |
Download (1.69 MB) |
48 | Theory and Practice for Coping with Economic Downturns at the Local Level: Part I | Whitney Afonso | 2014 |
This bulletin summarizes relevant literature on strategies available to local governments during economic downturns and reports the results of a survey of county commissioners in California and Geo |
Download (312.36 KB) |
43 | County Funding for Fire Services in North Carolina | Kara A. Millonzi | 2011 |
This bulletin analyzes counties' available local revenue options to fund fire protection services, focusing specifically on a county's authority to establish special tax districts for this purpose. |
Download (528.3 KB) |
41 | Addressing Climate Change Locally: North Carolina Local Government Financing Programs for Private Energy Efficiency Projects | Kara A. Millonzi | 2010 |
This bulletin explains the new legal authority for local governments to fund energy improvements on private property through either revolving loan funds or special assessment programs (collectively |
Download (682.11 KB) |
40 | An Overview of Special Assessment Bond Authority in North Carolina | Kara A. Millonzi | 2009 |
Based on a question-and-answer format, this bulletin defines special assessments generally, compares the new special assessment authority to local governments' existing special assessment authority |
Download (644.76 KB) |
39 | Statement of Revenue-Neutral Tax Rate: Questions and Answers | William C. Rivenbark, Christopher B. McLaughlin | 2009 |
This bulletin gives an overview of the revenue-neutral rate calculation and provides answers to ten frequently asked questions from local officials. |
Download (360.54 KB) |
38 | Phased Implementation of the 2007 and 2008 Medicaid Funding Reform. | Kara A. Millonzi, William C. Rivenbark | 2008 |
This bulletin, which supersedes Local Finance Bulletin No. |
Download (333.15 KB) |
36 | 2007 Legislation Expands Scope of Project Development Financing in North Carolina | William C. Rivenbark, Kara A. Millonzi | 2007 |
This bulletin, which supersedes Local Finance Bulletin No. |
Download (387.9 KB) |
34 | Lawful Discrimination in Utility Ratemaking, Part 2: Classifying Extraterritorial Customers | Kara A. Millonzi | 2006 |
Part two of a two-part series examining constraints on the power of local government-owned utilities to classify their customers for the purposes of charging different rents, rates, fees, charges, |
Download (252.07 KB) |
33 | Lawful Discrimination Utility Ratemaking, Part 1: Classifying Customers within Territorial Boundaries | Kara A. Millonzi | 2006 |
Part one of a two-part series examining constraints on the power of local government-owned utilities to classify their customers for the purposes of charging different rents, rates, fees, charges, |
Download (248.31 KB) |
32 | Statement of Revenue-Neutral Tax Rate and Provision for Mid-Year Property Tax Rate Change | William C. Rivenbark | 2004 |
Discusses the application G.S. 159-11(e), which requires each taxing unit to disclose a revenue-neutral tax rate in its annual operating budget after a reappraisal year. |
Download (341.68 KB) |
31 | The Art of Using Performance and Cost Data | William C. Rivenbark | 2000 |
Reviews the various ways in which participating jurisdictions in the North Carolina Benchmarking Project are using performance and cost data and presents examples of practical applications of data |
Download (40.73 KB) |
30 | New Financial Assurance Regulations for Municipal Solid Waste Landfills | K. Lee Carter Jr., Craig M. Barfield | 1994 |
In 1991, the Environmental Protection Agency issued strict regulations concerning the design, location, operation, and closing of municipal solid waste landfills; and requiring that landfill sites |
Download (3.36 MB) |