NOTE: Review the Audit Deadlines for Units Seeking LGC Approval of Debt (read more).

Cash and Investments (Forms LGC-203 and COLL-91)​

All units of Government in North Carolina are required by G.S. 159-33 to submit a semi-annual Cash and Investment Report (LGC-203) to the Local Government Commission.  These reports are due January 25 (December 30 report) and July 25 (June 30 report) of each year.
Semi-Annual Cash and Investment Forms (LGC-203) 
Resource Description Type ​​Revision Date
Instructions for the LGC-203 Form ​Detailed instructions for completing and submitting the Cash and Investment 203 Forms PDF 6/30/2019
LGC-203 Standard Form LGC-203 Standard Form​ - includes "Form Reminders" tab and all necessary form pages:  LGC-203 Pg. 1 & 2, supplemental pages, LGC-203-S for schools, and examples. To be used by all Public Schools, Public Housing Authorities and Units who have additional Investments other than those listed on the EZ form Xcel 6/30/2019
LGC-203 EZ Form ​LGC-203 EZ Form - one-page cash & investment reporting form and “Form Reminders” tab to be used by units with deposits in only Pooling Banks, NCCMT, CDARs or ICS and no other types of deposits or investments Xcel 6/30/2019

Annual Notification of Accounts by Public Depositors (COLL-91)
For rules regarding collateralization of public deposits and the COLL-91 report (Annual Notification of Accounts by Public Depositor) due annually by July 31 for all public depositors, please visit Collateralization of Public Deposits in North Carolina.  Please note that collateralization rules and reports are administered by the Department of State Treasurer's Financial Operations Division and not the Local Government Commission. 
Resource Description Type
COLL-91 COLL-91 report form and instructions.
Pooling Bank List                        List of financial institutions using the pooling method for collateral PDF

Public Deposit Information
Resource Description


​​Revision Date
Memo 1113 ​Information on Public Deposits in North Carolina PDF 2/17/2009
Memo 2019-13                           Collateralization of Public Deposits​                            PDF 6/30/2019
Please note:  Policy Manuals are no longer available. 
Annual Financial Information Report (AFIR)
Annual Audit Forms and Resources
Cash and Investments
Other Post-Employment Benefits (OPEB) Resources
Non-Audit Services
Aids to Financial Statement Preparation
Secondary Market Disclosure
Ancillary Governmental Participant Investment Program (AGPIP)