Final Determination Report-20 NCAC 03-Local Government Commission-Staff Recommendation July 2025

G.S. 150B-21.3A Report for 20 NCAC 03, LOCAL GOVERNMENT COMMISSION

Agency - Local Government Commission

Comment Period - January 3, 2025 to March 4, 2025

Date Submitted to APO - Filled in by RRC staff

Data table
Subchapter Rule Section Rule Citation Rule Name Date and Last Agency Action on the Rule Agency Determination [150B-21.3A(c)(1)a] Required to Implement or Conform to Federal Regulation [150B-21.3A(d1)] Federal Regulation Citation Public Comment Received [150B-21.3A(c)(1)] Agency Determination Following Public Comment [150B-21.3A(c)(1)] RRC Determination of Public Comments [150B-21.3A(c)(2)] RRC Final Determination of Status of Rule for Report to APO [150B-21.3A(c)(2)] OAH Next Steps
SECTION .0100 - GENERAL PROVISIONS 20 NCAC 03 .0101 ORGANIZATION AND FUNCTIONS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0100 - GENERAL PROVISIONS 20 NCAC 03 .0102 DEFINITIONS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0100 - GENERAL PROVISIONS 20 NCAC 03 .0103 RULE-MAKING PROCEDURES Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0100 - GENERAL PROVISIONS 20 NCAC 03 .0104 DECLARATORY RULES Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0100 - GENERAL PROVISIONS 20 NCAC 03 .0105 CONTESTED CASE PROCEDURES Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0100 - GENERAL PROVISIONS 20 NCAC 03 .0106 ADDITIONAL REQUIREMENTS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0100 - GENERAL PROVISIONS 20 NCAC 03 .0107 OTHER REQUESTS FOR ACTION Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0100 - GENERAL PROVISIONS 20 NCAC 03 .0108 STATUS OF MEMORANDA: STATEMENTS AND PUBLICATIONS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0100 - GENERAL PROVISIONS 20 NCAC 03 .0109 ENFORCEMENT PROCEDURES Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0100 - GENERAL PROVISIONS 20 NCAC 03 .0110 MAILING LISTS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0100 - GENERAL PROVISIONS 20 NCAC 03 .0111 SETTING FEES ON REVENUE BOND APPROVALS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0100 - GENERAL PROVISIONS 20 NCAC 03 .0112 FEES Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0200 - APPROVAL OF DEBT OBLIGATIONS 20 NCAC 03 .0202 APPROVAL OF GENERAL OBLIGATION BONDS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0200 - APPROVAL OF DEBT OBLIGATIONS 20 NCAC 03 .0203 ADDITIONAL DOCUMENTS TO BE FILED Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0200 - APPROVAL OF DEBT OBLIGATIONS 20 NCAC 03 .0204 APPROVAL OF REVENUE BONDS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0200 - APPROVAL OF DEBT OBLIGATIONS 20 NCAC 03 .0205 APPROVAL OF TAX ANTICIPATION NOTES Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0200 - APPROVAL OF DEBT OBLIGATIONS 20 NCAC 03 .0206 APPROVAL OF REVENUE ANTICIPATION NOTES Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0200 - APPROVAL OF DEBT OBLIGATIONS 20 NCAC 03 .0207 APPROVAL OF GRANT ANTICIPATION NOTES Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0200 - APPROVAL OF DEBT OBLIGATIONS 20 NCAC 03 .0208 SPECIAL PURPOSE BONDS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0300 - SALE AND DELIVERY OF BONDS AND NOTES 20 NCAC 03 .0301 PRESALE REQUIREMENTS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0300 - SALE AND DELIVERY OF BONDS AND NOTES 20 NCAC 03 .0302 SALE OF BONDS OR NOTES Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0300 - SALE AND DELIVERY OF BONDS AND NOTES 20 NCAC 03 .0303 DELIVERY OF BONDS OR NOTES Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0300 - SALE AND DELIVERY OF BONDS AND NOTES 20 NCAC 03 .0304 FEES FOR SALE AND DELIVERY OF BONDS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0300 - SALE AND DELIVERY OF BONDS AND NOTES 20 NCAC 03 .0305 MATURITIES OF BONDS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0400 - ACCOUNTING AND INTERNAL CONTROLS 20 NCAC 03 .0401 ACCOUNTING AND INTERNAL CONTROL SYSTEMS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0400 - ACCOUNTING AND INTERNAL CONTROLS 20 NCAC 03 .0402 REVENUES SUSCEPTIBLE TO ACCRUAL Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0400 - ACCOUNTING AND INTERNAL CONTROLS 20 NCAC 03 .0405 COMMENTS TO FEDERAL AND STATE GRANTOR AGENCIES Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0400 - ACCOUNTING AND INTERNAL CONTROLS 20 NCAC 03 .0406 APPROVAL OF FINANCE OFFICER ACTING AS TAX COLLECTOR Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0400 - ACCOUNTING AND INTERNAL CONTROLS 20 NCAC 03 .0407 REPORT OF CASH BALANCE Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0400 - ACCOUNTING AND INTERNAL CONTROLS 20 NCAC 03 .0408 REPORT OF FINANCIAL INFORMATION Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0400 - ACCOUNTING AND INTERNAL CONTROLS 20 NCAC 03 .0409 EXEMPTION FROM PREAUDIT CERTIFICATE REQUIREMENT FOR ELECTRONIC payments Eff. November 1, 2017 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0400 - ACCOUNTING AND INTERNAL CONTROLS 20 NCAC 03 .0410 EXEMPTION FROM DISBURSEMENT CERTIFICATE REQUIREMENT FOR ELECTRONIC PaYMENTS Eff. November 1, 2017 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0500 - AUDIT CONTRACTS 20 NCAC 03 .0501 APPLICATION FOR APPROVAL OF AUDIT CONTRACT Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0500 - AUDIT CONTRACTS 20 NCAC 03 .0502 AUDIT CONTRACT Amended Eff. November 1, 2020 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0500 - AUDIT CONTRACTS 20 NCAC 03 .0503 AUDIT ENGAGEMENTS DEFINED Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0500 - AUDIT CONTRACTS 20 NCAC 03 .0504 WHO MAY PERFORM AUDITS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0500 - AUDIT CONTRACTS 20 NCAC 03 .0505 AUDIT BILLINGS Amended Eff. November 1, 2020 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0500 - AUDIT CONTRACTS 20 NCAC 03 .0506 WITHHOLDING OF APPROVAL Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0500 - AUDIT CONTRACTS 20 NCAC 03 .0508 RESPONSE TO THE INDEPENDENT AUDITOR'S FINDINGS, RECOMMENDATIONS, AND FISCAL MATTERS Eff. November 1, 2020 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0600 - SCHOOL BUDGETING AND ACCOUNTING 20 NCAC 03 .0601 ENCUMBRANCE ACCOUNTING Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0700 - MUTUAL FUND FOR LOCAL GOVERNMENT INVESTMENT 20 NCAC 03 .0710 GENERAL INFORMATION Eff. October 1, 2023 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0700 - MUTUAL FUND FOR LOCAL GOVERNMENT INVESTMENT 20 NCAC 03 .0711 DEFINITION OF TERMS Eff. October 1, 2023 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0700 - MUTUAL FUND FOR LOCAL GOVERNMENT INVESTMENT 20 NCAC 03 .0712 MINIMUM FUND STANDARDS Eff. October 1, 2023 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0700 - MUTUAL FUND FOR LOCAL GOVERNMENT INVESTMENT 20 NCAC 03 .0713 CERTIFICATION OF A FUND Eff. October 1, 2023 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0700 - MUTUAL FUND FOR LOCAL GOVERNMENT INVESTMENT 20 NCAC 03 .0714 REVIEW OF FUND AND ATTESTATION Eff. October 1, 2023 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0700 - MUTUAL FUND FOR LOCAL GOVERNMENT INVESTMENT 20 NCAC 03 .0715 TERMINATION OF CERTIFICATION Eff. October 1, 2023 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0800 - SYSTEM OF REGISTRATION 20 NCAC 03 .0801 APPROVAL OF A SYSTEM OF REGISTRATION Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0800 - SYSTEM OF REGISTRATION 20 NCAC 03 .0802 APPROVAL OF APPOINTMENT OF AGENTS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0800 - SYSTEM OF REGISTRATION 20 NCAC 03 .0803 MAXIMUM RATES FOR AGENCY SERVICES Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0900 - OTHER REQUESTS FOR APPROVAL 20 NCAC 03 .0901 PROCESSING APPLICATIONS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0900 - OTHER REQUESTS FOR APPROVAL 20 NCAC 03 .0903 APPLICATION TO AMEND: PRIOR APPROVALS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0900 - OTHER REQUESTS FOR APPROVAL 20 NCAC 03 .0904 COUNTY USE OF SALES TAXES PURSUANT TO G.S. 105-487(C) Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0900 - OTHER REQUESTS FOR APPROVAL 20 NCAC 03 .0905 MUNICIPALITY USE OF SALES TAXES PURSUANT TO G.S.105-487(C) Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0900 - OTHER REQUESTS FOR APPROVAL 20 NCAC 03 .0906 ANNEXATION: REQUESTS BY RURAL FIRE DEPARTMENT Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .0900 - OTHER REQUESTS FOR APPROVAL 20 NCAC 03 .0907 ANNEXATION: ASSUMPTION OF DEBT Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .1000 - EVIDENTIARY HEARING ON REFUNDING BONDS 20 NCAC 03 .1001 DEFINITIONS Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .1000 - EVIDENTIARY HEARING ON REFUNDING BONDS 20 NCAC 03 .1002 WHO MAY REQUEST A HEARING Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .1000 - EVIDENTIARY HEARING ON REFUNDING BONDS 20 NCAC 03 .1003 PETITION FOR HEARING Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .1000 - EVIDENTIARY HEARING ON REFUNDING BONDS 20 NCAC 03 .1004 HEARING OFFICER Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .1000 - EVIDENTIARY HEARING ON REFUNDING BONDS 20 NCAC 03 .1005 TIME FOR THE HEARING Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .1000 - EVIDENTIARY HEARING ON REFUNDING BONDS 20 NCAC 03 .1006 NOTICE OF HEARING Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .1000 - EVIDENTIARY HEARING ON REFUNDING BONDS 20 NCAC 03 .1007 CONDUCT OF THE HEARING Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .1000 - EVIDENTIARY HEARING ON REFUNDING BONDS 20 NCAC 03 .1008 RECOMMENDED DECISION Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
SECTION .1000 - EVIDENTIARY HEARING ON REFUNDING BONDS 20 NCAC 03 .1009 FINAL DECISION Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018 Necessary No No Necessary No comments with merit Necessary and must be readopted Agency must readopt
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