COVID-19 Impact Report

North Carolina Session Law 2020-3, Section 4.29.(a) modified NCGS 159-33.1 and implemented a new reporting requirement regarding the financial impact of COVID-19.


Who must report?

The finance officer of each county, municipality, water district or authority, sewer district or authority, sanitary district, and metropolitan sewage district.

The spreadsheet below lists the units that LGC Staff has identified as being subject to this reporting requirement. If you have questions about your unit's inclusion in or omission from this list, please contact

Units Subject to 159-33.1(b) Reporting Requirement

What must be reported? Monthly data for the time period of July 1, 2019, through December 31, 2020, on the following: (i) utility payments, including water, sewer, and electric, (ii) reductions in tax revenue, (iii) reductions in services due to reductions in tax revenue, (iv) total revenues received from building inspections, by type, (v) the ability to meet debt service obligations, (vi) the balances of any capital reserve funds, (vii) the purpose of any withdrawals from capital reserve funds, and (viii) any other information prescribed by the Secretary of the LGC.
When is the report due? No later than February 15, 2021.
How do I submit a report? LGC staff is developing a reporting template and process. This page will be modified as information is available, and updates will be announced via our LGC Staff Blog. Please be sure to use the “Sign Up” button on the blog webpage to receive email notifications when these and other important announcements are made.
Questions? Contact