Article

The Local Government Budget and Fiscal Control Act

N.C. Gen. Stat. § 159-7— Short title; definitions; local acts superseded
N.C. Gen. Stat. § 159-8— Annual balanced budget ordinance
N.C. Gen. Stat. § 159-9— Budget officer
N.C. Gen. Stat. § 159-10— Budget requests
N.C. Gen. Stat. § 159-11— Preparation and submission of budget and budget message
N.C. Gen. Stat. § 159-12— Filing and publication of the budget; budget hearings
N.C. Gen. Stat. § 159-13— The budget ordinance; form, adoption, limitations, tax levy, filing
N.C. Gen. Stat. § 159-13.1— Financial plan for intragovernmental service funds
N.C. Gen. Stat. § 159-13.2— Project ordinances
N.C. Gen. Stat. § 159-14— Trust and custodial funds; budgets of special districts
N.C. Gen. Stat. § 159-15— Amendments to the budget ordinance
N.C. Gen. Stat. § 159-16— Interim budget
N.C. Gen. Stat. § 159-17— Ordinance procedures not applicable to budget or project ordinance adoption
N.C. Gen. Stat. § 159-17.1— Vending facilities
N.C. Gen. Stat. § 159-18— Capital reserve funds
N.C. Gen. Stat. § 159-19— Amendments
N.C. Gen. Stat. § 159-20— Funding capital reserve funds
N.C. Gen. Stat. § 159-21— Investment
N.C. Gen. Stat. § 159-22— Withdrawals
N.C. Gen. Stat. § 159-23— Reserved for future codification purposes
N.C. Gen. Stat. § 159-24— Finance officer
N.C. Gen. Stat. § 159-25— Duties of finance officer; dual signatures on checks; internal control procedures subject to Commission regulation
N.C. Gen. Stat. § 159-26— Accounting system
N.C. Gen. Stat. § 159-27— Distribution of tax collections among funds according to levy
N.C. Gen. Stat. § 159-27.1— Use of revenue bond project reimbursements; restrictions
N.C. Gen. Stat. § 159-28— Budgetary accounting for appropriations
N.C. Gen. Stat. § 159-28.1— Facsimile signatures
N.C. Gen. Stat. § 159-29— Fidelity bonds
N.C. Gen. Stat. § 159-30— Investment of idle funds
N.C. Gen. Stat. § 159-30.1— Trust for other post-employment benefits
N.C. Gen. Stat. § 159-30.2— Trust for law enforcement special separation allowance benefits
N.C. Gen. Stat. § 159-31— Selection of depository; deposits to be secured
N.C. Gen. Stat. § 159-32— Daily deposits
N.C. Gen. Stat. § 159-32.1— Electronic payment
N.C. Gen. Stat. § 159-33— Semiannual reports on status of deposits and investments
N.C. Gen. Stat. § 159-33.1— Semiannual reports of financial information
N.C. Gen. Stat. § 159-33.2— Interim event reporting
N.C. Gen. Stat. § 159-34— Annual independent audit; rules and regulations
N.C. Gen. Stat. § 159-35— Secretary of Local Government Commission to notify units of debt service obligations
N.C. Gen. Stat. § 159-36— Failure of local government to levy debt service taxes or provide for payment of debt
N.C. Gen. Stat. § 159-37— Reports on status of sinking funds
N.C. Gen. Stat. § 159-38— Local units authorized to accept their bonds in payment of certain claims and judgments
N.C. Gen. Stat. § 159-39— Special regulations pertaining to public hospitals
N.C. Gen. Stat. § 159-40— Special regulations pertaining to nonprofit corporations receiving public funds
N.C. Gen. Stat. § 159-41— Special regulations pertaining to joint municipal power agencies
N.C. Gen. Stat. § 159-42— Special regulations pertaining to public housing authorities
N.C. Gen. Stat. § 159-42.1— Establishment of nonprofit corporation by public authority authorized