The Balance Sheet
The Balance Sheet
The Balance Sheet is the blog of the Local Government Commission staff. Click below to sign up to receive email alerts when new blog posts are released.
For announcements and resources related to ARPA funds and the impacts of COVID-19, visit our Local Government ARPA Resources page.
Click in the search box below to access blog archives or find blogs related to a particular subject matter.
GASB to Consider Delaying the Implementation of Statements 84 and 87
In a press release dated March 26, 2020, the GASB announced it is considering postponement of implementation of all standards and implementation guides with effective dates that begin on or after reporting periods ended June 30, 2018, and beyond.
ZOOM Call for Local Government Finance Officers About COVID-19 Response
If you were unable to call in to the ZOOM call held on Wednesday, March 25, the UNC School of Government is sponsoring a repeat of the call on Friday, March 27, at 1:00 p.m.
ZOOM Calls for Local Governments
The UNC School of Government is sponsoring two free ZOOM calls this week for local governments about water/wastewater utilities operations and information for local government finance professionals during COVID-19.
New Website Security Procedure for Annual Financial Information Report Submission
The US Census website has deployed a new security procedure on the login page that counties and municipalities use to submit their Annual Financial Information Report.
Free Training on Water and Sewer Finances – Three Locations!
SERCAP (Southeast Rural Community Assistance Project, Inc.) announces its 9th year presenting
Post Issuance Compliance Requirements for Tax Exempt Debt Issuance
Arbitrage rebate and yield restrictions aren’t things that most issuers have been concerned about over the past several years – very low investment earnings rates essentially eliminated concern about exceeding any limits on earnings
LOGOS Account Information
Thanks again to all the units that have submitted their account requests for the new LOGOS system.
IMPORTANT! New LGC 203 Process for December 31, 2019 Reporting Cycle!
As of the December 31, 2019 report date, all LGC-203 reports will be submitted via LOGOS, a new online reporting system. We will no longer provide Excel report forms or accept emailed or mailed reports.