LGC-203 Semi-Annual Report of Cash and Investments - Resources

LGC-203 Cash and Investments Report Due January 25 and July 25

Statutory Reference: North Carolina General Statute 159-33 and North Carolina General Statute 115C-446 require all local governments, public authorities, and schools (other than charter schools) to submit a semi-annual report of their cash and investments to the Secretary of the Local Government Commission. The first report discloses balances as of December 31, and is due by January 25. The second report discloses balances as of June 30, and is due by July 25. Note that the report is due on or before 11:59 pm on the due date, regardless of the day of the week the due date falls.

Beginning with the December 31, 2019, LGC-203 report date, all reports will be submitted via LOGOS, a new online reporting system. Reports submitted in Excel, PDF, or printed format will not be accepted.

June 30, 2020 Report Update:  You may initiate and submit your LGC-203 report for the June 30 reporting date beginning July 1. Note that you will be able to access, review, print, or submit a report for the December 31, 2019, reporting date at any time, but you will not be able to initiate or submit a report for the June 30 reporting period until July 1.

If you have already established user accounts for LOGOS, no other action is necessary to access or use the system for the new reporting period. All accounts already established are still active; if you need to request additional accounts, please email LOGOS@nctreasurer.com

Preparing to Submit Your Report:  You may wish to reference two sources as you prepare to submit a new LGC-203 report:

  1. Previous LGC-203 reports - LGC-203 reports that you have submitted via LOGOS may be accessed at any time by logging into the system.
  2. The LGC-203 Quick Reference document - which provides a summary of the amounts you’ll be asked to report and the statements you’ll be asked to upload when you submit your LGC-203 report.

 

Accessing LOGOS: All LGC-203 reports must be submitted in LOGOS, a new online reporting system. Access LOGOS by clicking on the “LOGOS” icon below.

LOGOS logo

 

 

 

Questions? Please contact the LOGOS team at LOGOS@nctreasurer.com or 919-814-4300 - we’d be happy to help!  And please let us know about your experience with LOGOS; after submitting your report, you can provide feedback on the system.

COLL-91 Annual Notification of Accounts by Public Depositors Report Due July 31

The COLL-91 reports are administered by the Department of State Treasurer's Financial Operations Division and not the Local Government Commission.

The COLL-91 (formerly INV 91) is the Annual Notification of Accounts by Public Depositor report form.  It is required, pursuant to the North Carolina Administrative Code (20 NCAC 07.0103) , to be prepared and filed annually to include information effective as of June 30; it is due by July 31 every year.  All public depositors must prepare a COLL-91 form for each pooling financial institution used as a depository.  It is not required for NC Capital Management Trust investment accounts.
 

COLL-91 Report Forms and Instructions

Collateralization of Public Deposits in North Carolina