Local Fiscal Management

Welcome to Local Fiscal Management

The Local Fiscal Management Section (FMS) of the State and Local Government Finance Division is responsible for monitoring the fiscal health of over 1,100 units of local government throughout the state, ranging from school boards to hospital authorities to towns of 20 to counties of 1,000,000+. Staff reviews required reports and monitors compliance with The Local Government Budget and Fiscal Control Act. Intensive support, on-site visits, and additional resources are provided to local governments at greatest risk of fiscal distress.

Annual Audit

Annual Audit Forms and Resources, FPICs, Illustrative Financial Statements, Compliance Supplements, Pension and OPEB Resources

AFIR

Annual Financial Information Report (AFIR) Forms and Resources

LGC-203/COLL-91

Semi-Annual Report of Cash and Investments/Annual Notification of Accounts by Public Depositor

FPIC Information

Financial Performance Indicators and Responses to the LGC

GASB Guidance

GASB 87 and GASB 96 Guidance and Resources from LGC Staff

ARPA Resources

Information and Resources Related to American Rescue Plan Act Funds

Resources and Sample Documents

Sample Budget Ordinance and Guidance for Establishing Internal Controls

Contact Us

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