The Balance Sheet

Are you a local government or public authority in North Carolina that:

To assist NC local governments with implementing Governmental Accounting Standards Board (GASB) Statement No.

Reminder for all counties and municipalities: The 2022 Annual Financial Information Report (AFIR) is now available on the U.S.

Two quick reminders related to ARP:

Last week, the State and Local Government Finance Division issued Memo No. 2023-05 that discusses various issues related to audits for fiscal year ended June 30, 2022.  Specifically,

The 2022 Data Input Workbooks that were posted in late August have been updated to address several issues that were identified by auditors and LGC staff.

Resources and instructions for submission of 2022 audit reports are now available on our Submitting Your Audit webpage, including

The deadline for LGFCU members to apply for scholarships for SOG courses being taught between October 1 and December 31, is September 1.  Don’t miss this opportunity to get financial assistance for tuition for SOG training.

Counties and certain municipalities are now receiving allocations of the “National Opioid Settlement Agreement,” whose funds are to be used specifically for expenditures related to opioid remediation activities.