Continuing Disclosure
Issuers of publicly traded debt that is subject to continuing disclosure requirements outlined by the Securities and Exchange Commission are required to publish financial information on the Electronic Municipal Market Access (EMMA) Website. The resources on this page provide guidance and resources for units of local government in North Carolina that are subject to these disclosure requirements.
Resources
Units Subject to Continuing Disclosure as of October 30, 2023
Debt reports with debt information customized to each local government unit.
To confirm the status and date of required information to EMMA, refer to the EMMA Procedure for Confirming Continuing Disclosure Submission PDF below provided by the LGC staff.
Procedure for Confirming Continuing Disclosure Submission to EMMA
January 5, 2024 memo regarding continuing disclosure requirements.
The following samples and templates are provided to assist units in preparing the information required for submission to EMMA.
Description | Sample |
---|---|
Annual requirements and debt limitations report which will be published annually on EMMA | MB080G |
Compiled budget for annually budgeted funds published on EMMA | Compiled Budget |
Letter to request registration with the Municipal Securities Rulemaking Board for first time filers; this is not an annually submitted form | MSRB Registration Letter |
Debt and Tax Information published annually on EMMA | Debt and Tax Information |
Acknowledgement of occurrences or lack of occurrences of material events for reporting period. Submitted to LGC | Material Events Certificate |