There is a newer version of the North Carolina General Statutes
2012 North Carolina General Statutes
Chapter 159 - Local Government Finance.
Article 3 - The Local Government Budget and Fiscal Control Act.
- Section 159-7 - Short title; definitions; local acts superseded.
- Section 159-8 - Annual balanced budget ordinance.
- Section 159-9 - Budget officer.
- Section 159-10 - Budget requests.
- Section 159-11 - Preparation and submission of budget and budget message.
- Section 159-12 - Filing and publication of the budget; budget hearings.
- Section 159-13 - The budget ordinance; form, adoption, limitations, tax levy, filing.
- Section 159-13.1 - Financial plan for intragovernmental service funds.
- Section 159-13.2 - Project ordinances.
- Section 159-14 - Trust and agency funds; budgets of special districts.
- Section 159-15 - Amendments to the budget ordinance.
- Section 159-16 - Interim budget.
- Section 159-17 - Ordinance procedures not applicable to budget or project ordinance adoption.
- Section 159-17.1 - Vending facilities.
- Section 159-18 - Capital reserve funds.
- Section 159-19 - Amendments.
- Section 159-20 - Funding capital reserve funds.
- Section 159-21 - Investment.
- Section 159-22 - Withdrawals.
- Section 159-23 - Reserved for future codification purposes.
- Section 159-24 - Finance officer.
- Section 159-25 - Duties of finance officer; dual signatures on checks; internal control procedures subject to Commission regulation.
- Section 159-26 - Accounting system.
- Section 159-27 - Distribution of tax collections among funds according to levy.
- Section 159-27.1 - Use of revenue bond project reimbursements; restrictions.
- Section 159-28 - Budgetary accounting for appropriations.
- Section 159-28.1 - Facsimile signatures.
- Section 159-29 - Fidelity bonds.
- Section 159-30 - Investment of idle funds.
- Section 159-30.1 - Trust for other post-employment benefits.
- Section 159-30.2 - Trust for law enforcement special separation allowance benefits.
- Section 159-31 - Selection of depository; deposits to be secured.
- Section 159-32 - Daily deposits.
- Section 159-32.1 - Electronic payment.
- Section 159-33 - Semiannual reports on status of deposits and investments.
- Section 159-33.1 - Semiannual reports of financial information.
- Section 159-34 - Annual independent audit; rules and regulations.
- Section 159-35 - Secretary of Local Government Commission to notify units of debt service obligations.
- Section 159-36 - Failure of local government to levy debt service taxes or provide for payment of debt.
- Section 159-37 - Reports on status of sinking funds.
- Section 159-38 - Local units authorized to accept their bonds in payment of certain claims and judgments.
- Section 159-39 - Special regulations pertaining to public hospitals.
- Section 159-40 - Special regulations pertaining to nonprofit corporations receiving public funds.
- Section 159-41 - Special regulations pertaining to joint municipal power agencies.
- Section 159-42 - Special regulations pertaining to public housing authorities.
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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