The Balance Sheet

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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.

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For announcements and resources related to ARPA funds and the impacts of COVID-19, visit our Local Government ARPA Resources page.

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Click in the search box below to access blog archives or find blogs related to a particular subject matter.

Displaying 301 - 303 of 303

Election Workers - Wage Reporting and Withholding

​The Federal, State and Local Governments division of the IRS has released guidance on payroll reporting and withholding for election workers.  This guidance may be accessed here:

Pension Information for Public Housing Authorities that Participate in LGERS

With the implementation of Governmental Accounting Standards Board (GASB) Statement 68, Accounting and Financial Reporting for Pensions – an amendment of GASB Statement No.

Transparency Legislation

​In its 2015 session the General Assembly adopted language in the budget bill that concerns transparency with regards to local government finance.  The legislation directs the State CIO to coordinate with counties, cities and local education agencies (school boards) to facilitate implementation of the requirements of the adopted legislation.  It further directs these same entities to

Contact Us

How can we help? Contact SLGFD staff: (919) 814-4300 or SLGFD@nctreasurer.com.