Local Government COVID-19 Resources

LGC Operations Update
The staff of the LGC wants to assure local governments and others that we're continuing “business as usual." Staff is teleworking, and continues to perform all review, approval and support work as needed. As always, feel free to contact us with questions or concerns at SLGFD@nctreasurer.com.

COVID-19 and Impact on LGC deadlines
We know that the impacts of COVID-19 are, and will be, widespread. We are doing all we can to anticipate impacts on the processes, obligations, and deadlines associated with the Local Government Commission and the State and Local Government Finance Division, and will work to identify remedies and extensions as appropriate and as available. Be sure to sign up to receive alerts whenever we post new information to our LGC Staff Blog or to this page.

FY 2020 Audit Deadline
The deadline for submission of audit reports to the LGC as required under NCGS 159-34(a) is being extended. See our blog post for important details. 

Daily Deposit Requirement
An update to the daily deposit requirement in GS. 159-32(b) was issued by the Secretary of the Local Government Commission. See our blog post for details. 

Disclosure Information Associated with COVID-19
LGC staff has recently issued disclosure guidance for local governments that are issuers of municipal debt. Please visit our Continuing Disclosure webpage for details.

Information on Coronavirus Relief Funds
The new NC Pandemic Recovery Office (NC PRO) now has a website with application forms and information, including a comprehensive FAQ for counties regarding their CRF distributions.  County officials should direct questions to ncpro@osbm.nc.gov. 

There's also a new SOG Coates' Canons blog post on using county CRF funds to support small businesses. 

Information for Water/Wastewater Systems

• UNC SOG Coates' Canons Blog:  Now What? Utility Billing and Collections Post Executive Orders 124/142
• LGC Staff Blog: Preparing for the Expiration of EO 142
• Information on Utility Reporting Required by EO 124: NC Utilities Commission Website (see the March 31, 2020 entry in the red "Alert" box).
• LGC Staff Blog: Governor Cooper Extends Executive Order 124
• NC Governor Roy Cooper's Executive Order 142 extending the requirements of EO 124 regarding the prohibiiton of utility shut offs.
• NC Governor Roy Cooper's Executive Order No. 124 Prohibiting Utility Shut-offs, Late Fees and Reconnection, and other directives affecting the state's citizens
• UNC SOG Coates' Canons Blog: EO 124: Further Implementation Guidance for Local Government Utilities
• UNC SOG/EFC/DST Webinar (Recording): Executive Order 124 and What it Means for Local Government Utility Providers
• UNC SOG Coates' Canons Blog: Governor's EO 124 Prohibits Local Government Utility Disconnections and Late Fees and Mandates New Reporting Requirements
• UNC SOG Coates' Canons Blog: Residential Utility Customer Payment Plans Under Executive Order 124 During COVID-19 Pandemic

Please note that the resources listed below discuss a variety of issues related to water/wastewater systems; some of the content may no longer be applicable following the issuance of Executive Order No. 124.

• UNC SOG Environmental Finance Blog: Financial Implications of COVID-19 for Water and Wastewater Utilities
• UNC SOG Webinar on Water/Wastewater Utilities Operations During COVID-19: Available on-demand at https://vimeo.com/400376489

Ad-Valorem Taxes

• UNC SOG Coates' Canon’s blog:  How Interim Budgets Might Impact Tax Collections
• UNC SOG Coates’ Canons Blog: Taxes, Reappraisals, and Budgets in the COVID-19 Era
• UNC SOG Coates’ Canons Blog: Taxes in Troubling Time

Budgeting

• LGC Staff Blog: Budgeting in Uncertain Times
• UNC SOG Death and Taxes Blog: The COVID-19 Crisis and How North Carolina Local Governments are Budgeting For It
• LGC Staff Blog: County Medicaid Hold Harmless Payments Impacted by COVID-19
• LGC Staff Blog: Should You Consider Adopting an Interim Budget for a Portion of the 2020-2021 Fiscal Year?
• LGC Staff Resource: Interim Budgets: Talking Points for Finance Officers
• North Carolina General Statute 159-16: Interim Budget
• UNC SOG Coates’ Canons Blog: Interim Budget
• UNC SOG Coates’ Canons Blog: Local Government Budgeting Options when Revenue Streams are Uncertain
• Opportunity Insights Economic Tracker: OSBM-recommended source for retail spending trend data, which can be indicative of sales tax revenue trends and may give you revenue projection assistance. Users should click on “explore the data” at the bottom of the page to get NC information. 
   

Financial Reporting and Auditing

• LGC Staff Blog:  2020 Year End Coronavirus Relief Fund (CRF) Reporting
• LGC Staff Blog: Updated Accounting and Reporting Guidance for CARES Funding
• LGC Staff Blog: Audit Guidance for CARES Act Funding
• LGC Staff Blog: Accounting and Reporting Guidance For CARES Funding and the COVID-19 Pandemic
• GASB's Emergency Toolbox: a good resource to help you identify reporting considerations needed for your 2020 and potentially 2021 financial reporting

Employment and Leave Issues for Local Government

• UNC SOG Coates' Canons Blog: IRS Issues Guidance on the Employee Social Security Tax Deferral
• IRS Notice 2020-65: Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic
• SLGFD Memorandum 1126: Accounting for Termination Benefits
• Internal Revenue Service: Deferral of Employment Tax Deposits and Payments through December 31, 2020 (please note: local governments are not eligible to participate in the Paycheck Protection Program referenced in this article)
• LGC Staff Blog: Updates to UNC SOG Blog Post “Highlights of the U.S. Department of Labor’s FFCRA Regulations”
• UNC SOG Coates' Canons Blog: Highlights of the U.S. Department of Labor’s Final FFCRA Regulations  (Updated 4/22/2020)
• UNC SOG Coates' Canons Blog: How the Paid Sick Leave Provisions of the Families First Coronavirus Response Act Affect Government Employers  (Updated 3/31/2020)
• UNC SOG Coates' Canons Blog: Which Tax and Retirement Deductions Must be Taken from FFCRA Emergency Paid Leave  (Updated 3/31/2020)
• UNC SOG's Diane Juffras Q&A Session (Recording): Employment Law and the Impacts of COVID-19
• U.S Department of Labor: Guidance on Paid Sick Leave And Expanded Family and Medical Leave Under The Families First Coronavirus Response Act

FEMA and Procurement Guidance

• FEMA: COVID-19 Pandemic Operational Guidance for the 2020 Hurricane Season
• LGC Staff Blog: FEMA Public Assistance Program Available for COVID-19 Emergency Expenses
• UNC SOG Coates' Canons Blog: School of Government COVID-19 Procurement Resources - We're Here to Help!
• FEMA: Coronavirus Response Information
• UNC SOG Webinar (Recording): “It Depends … “ – A COVID-19 Purchasing and Contracting Q&A Session with Connor and Norma

Public Meetings and Hearings

• North Carolina Attorney General: Advisory Letter Regarding the Ability for Local Public Bodies to Conduct Open Meetings Electronically (link via NCLM website)
• UNC SOG Coates' Canons Blog: Meetings and Public Hearings Under the Coronavirus State of Emergency
• UNC SOG Coates' Canons Blog: Can We Really Ban In Person Attendance at Board Meetings During the Coronavirus Emergency
• UNC SOG Coates' Canons Blog:  Electronic Meetings During the COVID-19 Emergency: Recommended Practices