Fiscal Briefs and Reports
General Budget and Fiscal Policy | Education | Health and Human Services | Natural and Economic Resources |
Information Technology | Salaries and Benefits

General Budget and Fiscal Policy

2016 Selected Highlights

2015 Session Fiscal Briefs

2014 Session Fiscal Briefs

2013 Session Budget Fiscal Briefs

2012 Session Budget Fiscal Briefs

2011 Session Budget Fiscal Briefs

North Carolina Savings Reserve Account
A review of the North Carolina savings reserve account created in 1991
Prepared by Richard Bostic

2011 Regular Session Budget and Fiscal Policy, July 2011
Prepared by the Joint Budget Development Team

North Carolina’s FY 2011-12 Budget Gap, December 2010
State’s preliminary estimated budget gap is $3.7 billion
Prepared by Karen Hammonds-Blanks

NC 2010 Legislative Session Budget and Fiscal Policy Highlights, August 2010
Prepared by the Joint Budget Development Team

Getting More from Pilot Programs, August 2008
Ten questions policymakers should ask to ensure pilot programs will be able to provide clear results.
Prepared by Kristopher Nordstrom


University of North Carolina Tuition Surcharge Policy, December 21, 2012
Review of the UNC Tuition Surcharge Policy, as mandated by S.L. 2012-142, Sec. 9.8
Prepared by Denise Harb Canada and Andrea Poole

University of North Carolina Overhead Receipts, May 2012
The UNC System's overhead receipts have increased by $100 million since FY 2001-02; funds support indirect research costs.
Prepared by Denise Harb

North Carolina's Race to the Top Plan, November 2010
North Carolina's Race to the top will accelerate a multitude of reforms - many of which were already under way in the State prior to Race to the Top
Prepared by Kristopher Nordstrom

Community College Tuition Waivers – Fiscal Brief Update, August 2010
The 2010 General Assembly acted on many of the policy issues presented in Community College Tuition Waivers Fiscal Brief
Prepared by Andrea Poole

Community College Tuition Waivers, March 2010
State Spent $55 Million on Tuition Waivers in FY 2008-09
Prepared by Andrea Poole

Civil Penalty and Forfeiture Fund (CPFF), March 2010
The Civil Penalty and Forfeiture Fund (CPFF) is a significant source of revenue for North Carolina’s public schools; the CPFF has been the subject of litigation that could have budgetary implications
Prepared by Kristopher Nordstrom and Martha Walston

UNC Tuition Options - Fiscal Brief Update, February 2010
The 2009 General Assembly adopted many of the policy options presented in UNC Tuition Options, a January 2009 Fiscal Brief
Prepared by Richard Bostic

UNC Tuition Options, January 2009
Tuition Change is Option to Reduce UNC Budget Cuts
Prepared by Richard Bostic

High School Reform, December 2007
Summary of high school reform efforts in North Carolina, including: Learn and Earn, Redesigned High Schools, and Turnaround High Schools
Prepared by the Education Team

Health and Human Services

2015 Medicaid and NC Health Choice Reform, February 2016
Prepared by Steve Owen and Susan Jacobs

Understanding Medicaid Provider Payments, March 2015
Prepared by Steve Owen and Susan Jacobs

Western Regional Maintenance Operations and Facility Support, November 2007
Prepared by Karlynn O’Shaughnessy and Lisa Hollowell

Natural and Economic Resources

2011 Legislative Changes to the Master Settlement Agreement Entities, May 2012
Legislation enacted during the 2011 legislative session directs future Master Settlement Agreement funds to the General Fund, abolishes the Health & Wellness Trust Fund, changes the funding structure of the Tobacco Trust Fund, and diverts funds from Golden LEAF to the General Fund for the biennium.
Prepared by Lanier McRee

A Review of the First 10 Years of the Master Settlement Agreement, February 2011
North Carolina has received over $1.7 billion in MSA payments and used these funds for grants, debt service, cancer research, General Fund availability, and the creation of an endowment
Prepared by Lanier McRee

Information Technology

Beacon Human Resources and Payroll System, September 2008
Implementation Review

Prepared by Marshall Barnes and Karlynn O'Shaughnessy

Salaries and Benefits

Comparison of the Value of State Employee Benefits, March 2015
Total value of State employee benefits in NC is roughly comparable to value in other states and exceeds value of benefits at large private employers at current interest rates.
Prepared by Lanier McRee and David Vanderweide

State Health Benefits for Retired Employees, March 2007
Recognition of Long-term Liabilities Under New Governmental Accounting Standards for Other Post-Employment Benefits,
Prepared by Mark Trogdon

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