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.

ARPA Resources

 

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

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Finance Courses Available Beginning in February

"Local Government Finance in North Carolina – A Practical Approach"

Firms Providing Audit and Non-Audit Accounting Services to NC Local Governments

As of February 1, 2023, all information on the list will be deleted.

UNC School of Government New ARPA office hours

ARP/CSLFRF Office Hours will continue this year

NCLM ARPA Webinar January 25

Register by Jan. 24

LGC-203 Report Due January 25

You may initiate and submit your LGC-203 report for the Dec. 31 reporting date beginning Jan. 1, 2023

2023 Audit Contract Forms and Instructions

Updated audit contract forms are now available

Management of Cash and Taxes and Fund Balance Available for Counties and Municipalities

New online interface being provided

Free training from EFC

For local governments that provide water and/or sewer services

New Guidance Regarding ARPA Funds

The AFIR must be submitted by all counties and municipalities

2022 Annual Financial Information Report (AFIR) Due October 31

The AFIR must be submitted by all counties and municipalities

Issues with AFIR Upload

What to do if you receive file load error

Updates to Data Input Workbooks

Memo to assist with changes to G.S. 159-29

Revised Fidelity Bond Requirements

Memo to assist with changes to G.S. 159-29

Compliance Requirements for Revenue Replacement Expenditures

Coates’ Canons Blogpost Provides Details

Revised Illustrative Financial Statements for Carolina County Now Available

Revisions Related to ARPA and Opioid Settlement Funds

Contact Us

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