The Balance Sheet

The Balance Sheet

The Balance Sheet is the blog of the Local Government Commission staff. Click below to sign up to receive email alerts when new blog posts are released.

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For announcements and resources related to ARPA funds and the impacts of COVID-19, visit our Local Government ARPA Resources page.

ARPA Resources

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2023 Treasurer’s Conference

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.

OSA No Longer Requiring Local Government Pension Attest Engagements

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

Guidelines for the Review and Approval of Debt Applications

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.

GASB 96 Resources

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.

UNC SOG Internal Controls Course

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.

What Time is It? It’s Budget Time!

Local government budget development is underway

April 30 Due Date for ARP/CSLFRF Project & Expenditure Report

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

Report on Fees from Building Code Enforcement Program

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

Finance Course Available Online – Register Now!

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

Guidance for Units with Commercial Paper Investments

Commercial paper investment requirements and how to report

Save the Dates!

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

Proposed Changes to Administrative Code

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

April LGC Meeting to be held at UNCW

Will also be accessible virtually

DEQ Spring Funding Application Training

At five locations statewide

Upcoming ARPA Reporting Deadlines

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