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

Tab/Accordion Items

Units Subject to Continuing Disclosure as of October 30, 2023

 

Debt reports with debt information customized to each local government unit.

 

Bond Link Information

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.

Memo 2024-03

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