The Local Government Commission (LGC) is taking a more consistent approach to identifying local governments that may need additional financial oversight and assistance, regardless of their size.
Cary (Wake County), Greensboro (Guilford County), Rocky Mount (Edgecombe and Nash counties) and Zebulon (Wake County) are among the larger local government units being placed on the LGC’s updated Unit Assistance List (UAL) based on FY 2025 audit reports.
Historically, larger units that met the criteria for the UAL were not always included on the list if LGC staff believed those governments had sufficient resources to address financial concerns without additional state assistance. The LGC is changing that approach.
“Financial concerns should be taken seriously regardless of the size of the local government,” said Brad Briner, North Carolina State Treasurer. “Rocky Mount is a good example of how larger units can benefit from the additional monitoring, oversight, and support that our staff provide to units on the UAL.”
Rocky Mount’s financial challenges prompted increased LGC scrutiny and demonstrated that even larger local governments may need earlier state intervention and assistance. The City remains under enhanced monitoring as LGC staff work with local officials to address identified financial and operational concerns.
The UAL helps LGC staff make decisions about how to allocate limited state resources to provide additional monitoring and assistance where it is most needed. This list is published annually based on the prior year’s audited financial statements. The September 2026 list, based on FY25 audits, will be published in its entirety once all units on the list have been notified. The fall 2025 list, based on FY24 audits, contained 146 counties, municipalities and utility authorities or districts. That UAL and additional information for units on the list are available on the Department of State Treasurer’s website.
State Treasurer Brad Briner chairs the LGC, which is staffed by the Department of State Treasurer. The Commission monitors the financial health of more than 1,100 local government units across North Carolina.