Posts Tagged ‘disbursement process’

Expending Funds After the End of the Fiscal Year

Thursday, October 2nd, 2014

It is May 2015 and several of Procrastination Village’s staff members are frantically ordering supplies and equipment to spend down remaining budget appropriations by the end of the 2014-15 fiscal year. As of May 1, the parks and recreation department has $1500 remaining in its budget for supplies. (The village board makes budget appropriations by […]

Disbursing Public Funds

Friday, May 23rd, 2014

G.S. 159-28 is often referred to as the “preaudit statute,” but it actually prescribes two distinct legal processes—the preaudit process and the disbursement process. The statute envisions that most local government expenditures will be subject to both processes. As discussed in previous posts (see here, here, and here), the preaudit process (found in G.S. 159-28(a)) […]