Units should continue to comply with the daily deposit requirements of GS. 159-32(b). However, pursuant to the authority granted under NCGS 159-32(b) enacted in NC Session Law 2020-03 and following the issuance of Executive Order No. 116 declaring a state of emergency based on the public health emergency posed by COVID-19 for the State of North Carolina effective March 10, 2020, until rescinded, the Secretary of the Local Government Commission hereby announces that the deposits required under NCGS 159-32(a) are not required to be made daily if it is not possible for a unit to comply due to limitations such as limited staff availability or reduced office hours, but must be made at least weekly. Deposits must be maintained in a secure location and all requirements of 159-32(a) remain in effect other than this modification to the frequency of deposits. This modified deposit frequency requirement does not apply where a governing board has given its approval to allow deposits only when the moneys on hand amount to five hundred dollars ($500) or greater. This modified deposit frequency requirement shall remain in effect until Executive Order No. 116 is rescinded or is otherwise terminated.
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