NC Treasurer: Information for Finance Officers

Two people's hands with pens looking at a financial report and a laptop in the background with financial graphic on it

Welcome to Information for Finance Officers

The list of resources and links provided below is not necessarily an exhaustive list and is provided for informational and general guidance purposes only. The Department of State Treasurer and the State and Local Government Finance Division are not responsible for the completeness or accuracy of the content of any external website. Resources accessed from this list should not be relied upon as legal advice or as official policy of the DST, SLGFD or the Local Government Commission.

Duties and Responsibilities of a Finance Officer

North Carolina General Statute 159-24: Finance Officer

North Carolina General Statute 159-25: Duties of Finance Officer

North Carolina Session Law 2019-19: Amends Local Government Finance Officer Laws

Finance Calendar of Duties for City and County Officials (UNC School of Government)

Budget

Sample Interim Budget

Restricted By State Statute And Fund Balance Available Calculation

Revenue Neutral Property Tax Worksheet

Budgeting Basics (Coming Soon)

Budget Checklist (Coming Soon)

Budget Calendar (Coming Soon)

Templates

Ordinance Template (Coming Soon)

Project Ordinance Template (Coming Soon)

Capital Reserve Fund Template (Coming Soon)

Cash Flow Reporting

Cash Flow Analysis Worksheet

Enterprise Fund Management

Working Capital Analysis Worksheet

Enterprise Capital Project Subfund Reporting

Purchasing and Uniform Guidance

Memo: Uniform Guidance Procurement Standards

Memo Addendum: Uniform Guidance Procurement Standards

UNC School of Government: Local Government Purchasing and Contracting

Internal Controls

Memo: Internal Controls for a Small Unit of Government

Applying for Debt

LGC Guidelines for Debt Issuance

Local Government Commission (LGC) Approval of Contract, Leases, and Other (Non-Debt) Financing Agreements (helpful guidance and flowcharts from the UNC School of Government)

Coates' Canons (UNC School of Government) Posts on Issuing Debt

Statement Of Debt Legal Debt Margin Calculation

Blogs

LGC Staff Blog

Coates' Canons: NC Local Government Law (UNC School of Government)

Training Opportunities

ACC3240: ACC 3240 Local Government Finance in North Carolina - A Practical Approach

This course is an overview of the basics of local government finance in North Carolina from a very particular perspective. See the syllabus below and check with your local North Carolina Community College campus for a course availability.

ACC 3240 Syllabus