Unit Assistance List

The Unit Assistance List (UAL) is developed by LGC staff to assist in prioritizing the allocation of staff resources, developing guidance and resources for units, and engaging in enhanced fiscal monitoring. The list is published periodically throughout the year based on audited financial statements and associated data submitted to the LGC as required under N.C.G.S. 159-34(a) and identifies units with concerns related to units’ general fund, water/sewer quick ratio, income, and cash flow, and internal controls, or that have not yet submitted their audited financial statements (due four months following fiscal year-end).  See the webpage below for more information on the status of audit reports and to access submitted reports.

Audit Reports of Local Governments

Under recent changes to North Carolina statutes, units on the most recently published Unit Assistance List have additional statutory obligations:

• City and county managers of units on the UAL must complete a minimum of six clock hours of education including fiscal management and the requirements of Chapter 159 of the General Statutes (the Local Government Finance Act).
  Pursuant to modifications to N.C.G.S. 160A-148 (city managers) and 153A-82 (county managers) under Session Law 2021-124.
• Units must obtain LGC approval of financing contracts relating to the lease, acquisition, or construction of capital assets, with terms that exceed 3 years and $50,000  (and meet other criteria). Limits for other units not on the UAL remain at 5 years and $500,000. Pursuant to modifications to N.C.G.S. 159-148(a)(1) and (3) under Session Law 2022-53.
• Units must obtain LGC approval of financing contracts for the purchase, lease, or lease with option to purchase motor vehicles where the contract amount equals or exceeds $50,000. Units not on the UAL are exempted from LGC approval of motor vehicle financing contracts.
  Pursuant to modifications to N.C.G.S. 159-148(b)(4) under Session Law 2022-53.