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

Cash and Investments (Forms LGC-203 and COLL-91)​

All units of Government in North Carolina are required by G.S. 159-33 to submit a semi-annual Cash and Investment Report (LGC-203) to the Local Government Commission.  These reports are due January 25 (December 30 report) and July 25 (June 30 report) of each year.
  
As of the December 31, 2019 report date, all LGC-203 reports will be submitted via LOGOS, a new online reporting system.  Information and instructions for accessing the new system will be emailed to units at the email address included on their June 30, 2019 report.  Information and updates will also be announced via the LGC Staff Blog at https://www.nctreasurer.com/slg/lgcblog/Pages/default.aspx

 

Questions on the new system should be directed to LOGOS@nctreasurer.com.

 

Units who need to file a report for periods June 30, 2019 or prior should contact lorna.hodge@nctreasurer.com for a report form.


Annual Notification of Accounts by Public Depositors (COLL-91)
 
For rules regarding collateralization of public deposits and the COLL-91 report (Annual Notification of Accounts by Public Depositor) due annually by July 31 for all public depositors, please visit Collateralization of Public Deposits in North Carolina.  Please note that collateralization rules and reports are administered by the Department of State Treasurer's Financial Operations Division and not the Local Government Commission. 
 
Resource Description Type
COLL-91 COLL-91 report form and instructions.
Pooling Bank List                        List of financial institutions using the pooling method for collateral PDF
​​

Public Deposit Information
 
 
Resource Description

Type

​​Revision Date
Memo 1113 ​Information on Public Deposits in North Carolina PDF 2/17/2009
Memo 2019-13                           Collateralization of Public Deposits​                            PDF 6/30/2019
                                                     
      
Please note:  Policy Manuals are no longer available. 
  
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)