The Balance Sheet

The 2023 Treasurer’s Conference, hosted by the UNC School of Government and the Department of State Treasurer, will be held virtually from 9:00am – 12:30pm on June 15, June 20, and June 22.

Please Note: This post was updated May 23, 2023 (as indicated in bold text below) to provide clarification on the applicable dates.

On March 7, 2023, the Local Government Commission adopted updated “Guidelines for the Review and Approval of Debt Applications” for units of local government wishing to issue debt.

LGC staff has published a memo and developed an Excel worksheet template related to GASB Statement 96 - Subscription-Based Information Technology Arrangements. These resources are available on our GASB Resources webpage.

The UNC School of Government is offering a two-day course on “Effective Internal Controls for Local Governments” on May 23 and 24. See details and register here.

Local government budget development is underway

The next due date for the ARP/CSLFRF Project & Expenditure Report is April 30.

Each unit must fulfill this requirement through publication of its own report pursuant to the requirements of the law.

Learn about the basics of local government finance and the requirements of the Local Government Budget and Fiscal Control Act

Commercial paper investment requirements and how to report

For the State Treasurer's and Local Government Independent Auditors' Conferences

Related to the LGC certification of a mutual fund for local government investment

Will also be accessible virtually

At five locations statewide

Reminder: The second annual report for the American Rescue Plan Act (ARPA) is coming soon.