The Local Government Commission

About the Local Government Commission
The North Carolina Local Government Commission was created in 1931 by North Carolina General Statutes Chapter 159 to address issues in local government finance that arose during the Great Depression. In the 80+ years since, the LGC has provided consistent financial oversight for over 1,100 units of local government, resulting in significant benefits to taxpayers, policymakers, and our communities.
Calendar
Meetings are held in the Longleaf Building/Dogwood Conference Room, 3200 Atlantic Avenue, Raleigh, NC 27604, beginning at 1:30 p.m. unless otherwise noted. A link for virtual participation will be posted in the calendar below approximately 5 days prior to a meeting. Issues registering for or connecting to the meeting should be reported to SLGFD@nctreasurer.com.
Note that all meeting minutes below are final and have been approved by a vote of the Commission. If a quorum of the full Commission is not present, the Executive Committee of the Local Government Commission may meet to conduct the business of this agenda.
Audio recordings of LGC meetings are posted as soon as practicable but typically within five business days of the meeting date.
Date | Agenda | Minutes | Meeting Audio |
---|---|---|---|
January 7, 2025 | Agenda | Minutes | Audio |
February 4, 2025 | Agenda | Minutes | Audio |
March 4, 2025 | Agenda | Audio | |
April 1, 2025 | |||
May 6, 2025 | |||
June 3, 2025 | |||
July 1, 2025 | |||
August 5, 2025 | |||
September 2, 2025 | |||
October 7, 2025 | |||
November 4, 2025 | |||
December 2, 2025 |
On April 4, 2023, the Local Government Commission adopted an updated “Policy on Public Participation in LGC Meetings."
Pursuant to this policy, members of the public may provide written comments on any agenda item before the Commission prior to the meeting at which the matter will be considered. The policy requires that written comments be submitted via an online form. A form for comments is available at the link below.
Please note: Unless otherwise made exempt from disclosure by law, communication to LGC staff, including written comments, email addresses, and names related to items considered by the Commission, via the portal or other means of communication, are subject to disclosure under North Carolina's Public Records statutes, N.C. Gen. Stat. Chap. 132.
Please refer to the Policy on Public Participation in LGC Meetings for all details and requirements related to the submission of public comments.
Questions on this policy or form should be directed to LGC staff at SLGFD@nctreasurer.com
History of LGC Assumption of Financial Control Under G.S. 159-181 and Suspended or Waived Audit Requirements1
# | Unit | Assumption of Financial Control (Resolution & meeting date) | Financial Control Returned/Dissolution | Effective Date Returning Financial Control or Other Conclusion |
---|---|---|---|---|
Princeville (1st) | February 4, 1997 | January 6, 1998 | January 6, 1998 | |
Enfield | July 8, 1997 | September 2, 1997 | September 2, 1997 | |
East Spencer | October 23, 2001 | March 4, 2003 | March 4, 2003 | |
South Brunswick Water and Sewer Authority | November 3, 2003 | November 8, 20042 | Bankruptcy case closed January 30, 2007 | |
Princeville (2nd) | July 30, 2012 | August 4, 2015 | August 4, 2015 | |
Spencer Mountain3 | December 3, 2013 | Currently Under LGC Financial Control |
| |
Eureka4 | July 9, 2019 | August 6, 2024 | August 31, 2024 | |
Cliffside Sanitary District5 | September 10, 2019 | August 6, 2024 | August 31, 2024 | |
Robersonville6 | October 6, 2020 | September 12, 2023 | September 12, 2023 | |
Kingstown7 | December 1, 2020 | June 4, 2024 | July 1, 2024 | |
Pikeville | April 13, 2021 | December 6, 2022 | December 6, 2022 | |
Spring Lake8 | October 5, 2021 | July 9, 2024 meeting | August 1, 2024 or date Town appoints a properly bonded Finance Officer | |
East Laurinburg9 | November 2, 2021 | December 7, 2021 (Dissolution) | June 30, 2022 (Dissolution) |
1 The ability of the Local Government Commission to waive the audit requirement in N.C. Gen. Stat. § 159-34(a) for units over whom the LGC has assumed financial control pursuant to N.C. Gen. Stat. § 159-181 was first established in S.L. 2021-58, which amended N.C. Gen. Stat. § 159-181(c).
2 South Brunswick Water and Sewer Authority sought approval of the Local Government Commission pursuant to N.C. Gen. Stat. § 23-48 to file for relief under Chapter 9 of the United States Bankruptcy Code. Resolution approving the request was granted November 8, 2004.
3 The General Assembly suspended the charter of the Town of Spencer Mountain effective July 1, 2016 (S.L. 2016-45), until June 30, 2026 (S.L. 2023-29). During this time of suspension, no annual audit is required (S.L. 2016-45, s. 1(b)).
4 The General Assembly suspended the charter of the Town of Eureka effective July 1, 2019, until June 30, 2024 (S.L. 2019-19). During this time of suspension, after the FY 2019 fiscal year audit, no annual audit was required (S.L. 2019-19, s. 1.5(b)).
5 The LGC assumed control of the financial affairs of Cliffside Sanitary District on September 10, 2019, and returned control effective August 31, 2024. During this period, and pursuant to N.C. Gen. Stat. § 159-181(c), the annual audit reports for FY 2018, FY 2019, FY 2020, FY 2021, and FY 2022 were waived.
6 The LGC assumed control of the financial affairs of the Town of Robersonville on October 6, 2020, and returned control on September 12, 2023. During this period, and pursuant to N.C. Gen. Stat. § 159-181(c), the annual audit reports for FY 2018, FY 2019, and FY 2020 were waived.
7 The LGC assumed control of the financial affairs of the Town of Kingstown on December 1, 2020, and returned control on June 4, 2024. During this period, and pursuant to N.C. Gen. Stat. § 159-181(c), the annual audit reports for FY 2020 and FY 2021 were waived.
8 The LGC assumed control of the financial affairs of the Town of Spring Lake on October 5, 2021, and returned control effective July 15, 2024, when a new finance officer was hired, pursuant to resolution passed by the LGC July 9, 2024. During this period, and pursuant to N.C. Gen. Stat. § 159-181(c), the annual audit report for FY 2021 was waived.
9 The LGC assumed control of the financial affairs of the Town of East Laurinburg on November 2, 2021, and the town’s charter was dissolved effective June 30, 2022. The last audit submitted by the town was for FY 2018.
Table Last Updated: Nov. 19, 2024