NOTE: Review the Audit Deadlines for Units Seeking LGC Approval of Debt (read more).

Other Post-Employment Benefits (OPEB) Memos
2018-08.pdf2018-08Other Postemployment Benefits Accounting and Reporting Issues5/4/2018
2010-1.pdf2010-1Sample Journal Entries for OPEB Accounting4/16/2010
1103.pdf1103North Carolina Department of State Treasurers Local Government Other Post Employment (OPEB) Fund.  Includes OPEB Contribution Agreement and OPEB STIF Account Form6/13/2008
1107.pdf1107Illustrations of OPEB Note Disclosures Required by GASB Statements No. 43 and 459/4/2008
Annual Financial Information Report (AFIR)
Annual Audit Forms and Resources
Cash and Investments
Other Post-Employment Benefits (OPEB) Resources
Non-Audit Services
Aids to Financial Statement Preparation
Secondary Market Disclosure
Ancillary Governmental Participant Investment Program (AGPIP)