Recently the North Carolina League of Municipalities (NCLM) and the North Carolina Local Government Budget Association (NCLGBA) partnered on a survey of county and municipal governments across the state to better understand how local governments are budgeting for FY21. There are 142 responses. 29 are from counties and 113 are from municipalities. See the map below to see the number of jurisdictions from each county area (total of the county and municipal responses).
Where is the windfall promised by the South Dakota v. Wayfair, Inc ruling? This is the first blog post in a short series about economic nexus, local sales and use taxes, and your revenue!
Well, first let’s all get on the same page. What is the South Dakota v. Wayfair, Inc (Wayfair) ruling, and why do we care about it?
Have you heard about social impact bonds (SIBs) yet? If not there are a lot of resources and discussion out there regarding this magical fix of financial woes of government. While many have viewed these as too good of an opportunity to pass up (for example, see here and here), others have been slightly more skeptical.
This is a revised and updated version of the “Are You Certifiable?” that was posted in “Death & Taxes” on November 11, 2016. This post reflects the new online process for testing in the North Carolina Finance Officers Certification Program, as well as the overall process and requirements to obtain certification recognition. The previous version of the blogpost has been removed.
The above question has been posed to me time and again over the years, probably for obvious reasons! (And the quick answer is…yes, I am! But I digress…) However, it was not posed from the perspective of how I am using it in this context. One of the most common phone calls or e-mails that I receive on a regular basis relates to the North Carolina Finance Officers Certification Program. As more and more baby boomers have their retirement lunches and collect their gold watches (click here for more on that topic!), the turnover in local government finance across the state and the infusion of newly minted local government finance employees has contributed to the exploding interest in this program. This blog focuses on the specifics of the program, educational and testing requirements, and other frequently asked questions. This is an updated version of a previously posted blog about the certification program to address the new by-laws and the introduction of the online testing format.
Budgeting in Local Government
November 6-9, 2018, School of Government
This four-day course covers the legal and management framework of budget preparation and enactment in North Carolina local government. Participants will discuss the numerous processes and techniques used to produce an annual operating budget and capital budget.
In the wake of the Wayfair ruling and our changes happening in North Carolina I am excited to share a virtual issue of Public Budgeting & Finance that I edited. It compiles articles published in the journal and presents questions and concerns regarding the future of sales tax policy. It also makes access to the articles open (i.e., FREE!) for the next six months. So please take a look, there are a mix of studies that examine state and local issues.
Also, in addition to editing the virtual issue, I will be moderating a virtual roundtable next Thursday (Sept 6th) on the topic. Please tune in! The presenters are: Donald Bruce from the University of Tennessee, Cynthia Rogers from the University of Oklahoma, and Barry Boardman is the Chief Economist for the NC General Assembly. The presenters are very knowledgeable and experts on different aspects of sales taxes and are sure to share important insights, suggestions, and considerations. See the flier for the event!
Consultation is a different beast altogether than information sharing. Whereas information sharing is a one way relationship, consultation creates a two way relationship based on citizen feedback. It relies on a fundamental assumption by local leaders that citizen feedback is beneficial to the budget process and decision making (often with regard to expenditures or even tax rate setting). This method provides for and encourages citizen input while still allowing local leaders to define the agenda. The key is that practitioners and elected officials solicit input a set of issues and questions that they create and control.
Budgeting in Local Government
October 31st – November 3rd, 2017, School of Government
This four-day course covers the legal and management framework of budget preparation and enactment in North Carolina local government. Participants will discuss the numerous processes and techniques used to produce an annual operating budget and capital budget.
In the last three blogs we have been talking about citizen engagement (see here, here, and here). One of the areas that is most frustrating for governments is often their attempts to engage citizens are not particularly successful. Citizens may not have time or easy access to the events and resources, but there are ways around that. What happens when it is simply that citizens DO NOT WANT to engage? That is often the reality. Governments spend precious time and resources developing great opportunities but no one (or few) takes advantage of them. This is an aspect of citizen engagement I have been personally interested in and one that I believe we can address by starting ‘em young.
Consider these tactics and efforts the Moby Dick, Wuthering Heights, and Alice in Wonderland of sharing budget information. Except no one makes you read (or watch) these in high school.
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