Coates’ Canons NC Local Government Law

Last year I wrote about the practical challenges local government entities face as the United States stopped producing pennies. At the time, North Caroli...

I’m excited to announce that a new booklet is available in the School of Government’s Local Government Board Builders series.

The Hurricane Helene Cash Flow Loan Program was created by the General Assembly in the Disaster Recovery Act of 2024 to provide interest-free loans to local governments experiencing cash flow challenges while awaiting FEMA reimbursement and other disaster assistance after Hurricane Helene. The Department of State Treasurer implemented the program in early 2025 and has distrib...

I start and end all of my tax courses with reminders that a big part of my job is responding to questions from tax officials and taxpayers across the state. I learn a great deal from those questions, as they inform my teaching and writing. Keem them coming!

Below are my thoughts on a few of the most common questions I’ve received over the past year, along with remin...

Procurement cards (p-cards), credit cards, fuel cards, and other electronic payment methods can make local government, public authority, and local school administrative unit (collectively, local unit) purchasing more efficient. They allow employees and officials to purchase through online vendors, obtain fuel while working in the field, respond to emergencies, and handle othe...