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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter159. Local Government Finance. |
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SubchapterIII. BUDGETS AND FISCAL CONTROL |
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Article3. The Local Government Budget and Fiscal Control Act |
| Part 1. Budgets |
| § 159-7. Short title; definitions; local acts superseded |
| § 159-8. Annual balanced budget ordinance |
| § 159-9. Budget officer |
| § 159-10. Budget requests |
| § 159-11. Preparation and submission of budget and budget message |
| § 159-12. Filing and publication of the budget; budget hearings |
| § 159-13. The budget ordinance; form, adoption, limitations, tax levy, filing |
| § 159-13.1. Financial plan for intragovernmental service funds |
| § 159-13.2. Project ordinances |
| § 159-14. Trust and agency funds; budgets of special districts |
| § 159-15. Amendments to the budget ordinance |
| § 159-16. Interim budget |
| § 159-17. Ordinance procedures not applicable to budget or project ordinance adoption |
| § 159-17.1. Vending facilities |
| Part 2. Capital Reserve Funds |
| § 159-18. Capital reserve funds |
| § 159-19. Amendments |
| § 159-20. Funding capital reserve funds |
| § 159-21. Investment |
| § 159-22. Withdrawals |
| § 159-23. Reserved for future codification purposes |
| Part 3. Fiscal Control |
| § 159-24. Finance officer |
| § 159-25. Duties of finance officer; dual signatures on checks; internal control procedures subject to Commission regulation |
| § 159-26. Accounting system |
| § 159-27. Distribution of tax collections among funds according to levy |
| § 159-27.1. Use of revenue bond project reimbursements; restrictions |
| § 159-28. Budgetary accounting for appropriations |
| § 159-28.1. Facsimile signatures |
| § 159-29. Fidelity bonds |
| § 159-30. Investment of idle funds |
| § 159-30.1. Trust for other post-employment benefits |
| § 159-30.2. Trust for law enforcement special separation allowance benefits |
| § 159-31. Selection of depository; deposits to be secured |
| § 159-32. Daily deposits |
| § 159-32.1. Electronic payment |
| § 159-33. Semiannual reports on status of deposits and investments |
| § 159-33.1. Semiannual reports of financial information |
| § 159-34. Annual independent audit; rules and regulations |
| § 159-35. Secretary of Local Government Commission to notify units of debt service obligations |
| § 159-36. Failure of local government to levy debt service taxes or provide for payment of debt |
| § 159-37. Reports on status of sinking funds |
| § 159-38. Local units authorized to accept their bonds in payment of certain claims and judgments |
| Part 4. Public Hospitals |
| § 159-39. Special regulations pertaining to public hospitals |
| Part 5. Nonprofit Corporations Receiving Public Funds |
| § 159-40. Special regulations pertaining to nonprofit corporations receiving public funds |
| Part 6. Joint Municipal Power Agencies and Joint Municipal Assistance Agencies |
| § 159-41. Special regulations pertaining to joint municipal power agencies |
| Part 7. Public Housing Authorities |
| § 159-42. Special regulations pertaining to public housing authorities |