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 12/31/2018
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 12/31/2018
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 12/31/2018

Annual Notification of Public Deposit COLL-91 (previously INV-91)
Resource Description Type
COLL-91 (previously INV-91) The Division of Financial Operations is now administering these forms.  Please click on the link to the left for more information.
Collateralization of Public Deposits in NC ​Handbook written to describe how the Collateralization program in NC operates and how both banks and public depositors must comply with the standards PDF
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 2019-04 ​Instructions for 12/31/2018  LGC-203EZ and Standard LGC-203 forms
PDF 12/31/2018
Memo 2019-05 ​Collateralization of Public Deposits with Pooling Bank List  PDF 12/31/2018
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)