Reminder: The LGC-203/COLL-91 Cash and Investments report for the December 31, 2025, reporting period is due on or before January 25, 2026. You will be able to initiate and submit your unit’s LGC-203/COLL-91 report with information as of December 31, 2025, via the North Carolina Local Government System (LOGOS) beginning on January 1, 2026.
The LGC-203 reporting requirement applies to all local governments and public authorities under G.S. 159-33 and G.S. 115C-446. The COLL-91 reporting requirement (now part of the LGC-203 report) is required by North Carolina Administrative Code (20 NCAC 07 .0103).
All LGC-203 reports are submitted via LOGOS. If your unit needs to request new LOGOS accounts, please fill out the online User Access Request Form for Governmental Units. To make changes to existing accounts or seek assistance with any LOGOS-related issues, please email LOGOS@nctreasurer.com.
LGC-203 and COLL-91 resources are available on our LGC-203/COLL-91 Resources webpage, including the LGC-203/COLL-91 Quick Reference Document. This document provides a summary of the amounts you’ll be asked to report and the statements you’ll be asked to upload when you submit your LGC-203 report.
Contacts
For more information on LOGOS, including account issues and requests:
Visit: LOGOS
Contact: (919) 814-4300; LOGOS@nctreasurer.com
For more information on preparing the LGC-203 report:
Contact: (919) 814-4300; LGC203@ntreasurer.com
For more information on the COLL-91 form:
Visit: Collateralization of Public Deposits
Contact: (919) 814-3889; SBU.Collateral@nctreasurer.com