The Balance Sheet

The US Treasury recently released updated reporting requirements for certain broadband infrastructure reporting categories.

Pension Journal Entry templates for the 2023 financial statements are now posted on our website for your use.

Beginning with the June 30, 2023 reporting period, and except as otherwise provided below, local governments and public authorities (as defined in N.C.G.S.

The 2023 Treasurer’s Conference, hosted by the UNC School of Government and the Department of State Treasurer, will be held virtually from 9:00am – 12:30pm on June 15, June 20, and June 22.

Please Note: This post was updated May 23, 2023 (as indicated in bold text below) to provide clarification on the applicable dates.

On March 7, 2023, the Local Government Commission adopted updated “Guidelines for the Review and Approval of Debt Applications” for units of local government wishing to issue debt.

LGC staff has published a memo and developed an Excel worksheet template related to GASB Statement 96 - Subscription-Based Information Technology Arrangements. These resources are available on our GASB Resources webpage.

The UNC School of Government is offering a two-day course on “Effective Internal Controls for Local Governments” on May 23 and 24. See details and register here.