Information for Finance Officers

Welcome to Information for Finance Officers

The list of resources and links provided below is not necessarily an exhaustive list and is provided for informational and general guidance purposes only. The Department of State Treasurer and the State and Local Government Finance Division are not responsible for the completeness or accuracy of the content of any external website. Resources accessed from this list should not be relied upon as legal advice or as official policy of the DST, SLGFD or the Local Government Commission.

Tab/Accordion Items

North Carolina General Statute 159-24: Finance Officer

North Carolina General Statute 159-25: Duties of Finance Officer

LGC Reporting Requirements and Due Dates

Finance Calendar of Duties for City and County Officials (UNC School of Government)

Sample Interim Budget

Restricted By State Statute And Fund Balance Available Calculation

Revenue Neutral Property Tax Worksheet - FY2024

Budgeting Basics (Coming Soon)

Budget Checklist (Coming Soon)

Budget Calendar (Coming Soon)

Templates

Ordinance Template (Coming Soon)

Project Ordinance Template (Coming Soon)

Capital Reserve Fund Template (Coming Soon)

The files below provide a checklist of accounting duties that can be used as the basis for developing a bookkeeping contract, and a sample contract for bookkeeping services. Please note that sample contract was developed and is provided by the staff of the North Carolina Local Government Commission as a reference for units of local government in North Carolina. This form is for informational purposes only and does not constitute legal advice. Do not use this form without the advice of an attorney, as the form may not address the specific circumstances or needs of your organization and may not reflect any recent changes in applicable laws.

Instructions and Checklist for Third Party Bookkeeping Contract

Sample Contract for Third Party Bookkeeping

Cash Flow Analysis Worksheet

Working Capital Analysis Worksheet

Enterprise Capital Project Subfund Reporting

Memo: Uniform Guidance Procurement Standards

Memo Addendum: Uniform Guidance Procurement Standards

UNC School of Government: Local Government Purchasing and Contracting

Memo: Internal Controls for a Small Unit of Government

LGC Guidelines for Debt Issuance

Local Government Commission (LGC) Approval of Contract, Leases, and Other (Non-Debt) Financing Agreements (helpful guidance and flowcharts from the UNC School of Government)

Coates' Canons (UNC School of Government) Posts on Issuing Debt

Statement Of Debt Legal Debt Margin Calculation

LGC Staff Blog

Coates' Canons: NC Local Government Law (UNC School of Government)

Training Resources

NC Finance Officers' Certification Program

Municipal Securities Rulemaking Board Education Center

Local Government Finance in North Carolina - A Practical Approach

Community college campuses throughout North Carolina offer the NC Local Government Finance course. The specific courses that we know will be available are listed below; we will continue to update this list as more campuses notify us. Many of these are 100% online while others continue to provide the course using the hybrid method of delivery. Please contact the individual schools for information about registration; this is a non-credit course so it will be housed in the continued education or other similar department. Please see the course overview below for details on course content or contact us at (919) 814-4300 or SLGFD@nctreasurer.com.

Course Overview

College	Course ID	Dates	Method	Cost	Instructor	More Information
Central Piedmont Community College	ACC-FIN7900 Local Government Finance	9/09/24 - 12/02/24	Online/ Asynchronous (self-paced)	$125 +$5 Technology fee	Larry Williams	To register and pay for the class, call customer service at 704-330-4223. Note - students do not need to purchase any books or materials for this self-paced, asynchronous course.