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

LGC Reporting Requirements and Due Dates

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)

Sample Bookkeeper Contract

The files below provide a checklist of accounting duties that can be used as the basis for developing a bookkeeping contract, and a sample contract for bookkeeping services. Please note that sample contract was developed and is provided by the staff of the North Carolina Local Government Commission as a reference for units of local government in North Carolina. This form is for informational purposes only and does not constitute legal advice. Do not use this form without the advice of an attorney, as the form may not address the specific circumstances or needs of your organization and may not reflect any recent changes in applicable laws.

Instructions and Checklist for Third Party Bookkeeping Contract

Sample Contract for Third Party Bookkeeping

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

Training Resources

NC Finance Officers' Certification Program

Municipal Securities Rulemaking Board Education Center

Local Government Finance in North Carolina - A Practical Approach

Several campuses will be offering the NC Local Government Finance community college course in 2021. The specific courses that we know will be available are listed below. We will continue to update this list as more campuses notify us. Many of these are 100% online while others continue to provide the course using the hybrid method of delivery. Please contact the individual schools for information about registration; this is a non-credit course so it will be housed in the continued education or other similar department. Please see the course overview below for details on course content or contact us at (919) 814-4300 or SLGFD@nctreasurer.com.

Course Overview