Local Finance Bulletin Series

Most recently published bulletins are shown first. Displaying 1 - 16 of 16 bulletins
Title Author Date Description Download
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

PDF icon Download (227.89 KB)
2017-2018 Finance Calendar of Duties for City and County Officials Gregory S. Allison 2017

The annual School of Government publication, 

PDF icon Download (202.66 KB)
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,

PDF icon Download (195.72 KB)
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.

PDF icon Download (1.69 MB)
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

PDF icon Download (312.36 KB)
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.

PDF icon Download (528.3 KB)
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

PDF icon Download (682.11 KB)
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

PDF icon Download (644.76 KB)
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.

PDF icon Download (360.54 KB)
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.

PDF icon Download (333.15 KB)
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.

PDF icon Download (387.9 KB)
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,

PDF icon Download (248.31 KB)
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,

PDF icon Download (252.07 KB)
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.

PDF icon Download (341.68 KB)
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

PDF icon Download (40.73 KB)
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

PDF icon Download (3.36 MB)