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The UNC School of Government has just posted its most recent Local Finance Bulletin, the 2017-2018 Finance Calendar of Duties for City and County Officials, prepared by Gregory S. Allison.  This annual publication is a monthly guide for finance and budgeting officials on all statutory and regulatory reporting and administrative responsibilities.  The finance calendar has been a publication of the School of Government for decades and is an online, free resource for finance officers, budget officers, clerks, and other administrative officials.

North Carolina state statutes are extensive related to legal responsibilities of both elected and appointed officials.  In addition, in accordance with Section 103-4 of the general statutes, there are eighteen “legal public holidays” that are recognized by the State of North Carolina.  However, this does not automatically mean that all local governments are required to close or to recognize these holidays for operational purposes.  The calendar does identify all of these dates, but directs finance officials to refer to their own local schedules and ordinances related to day-to-day operations.

As a general rule, the vast majority of local governmental entities in North Carolina operate on a traditional Monday-Friday schedule.  However, there are some (but a very few) that operate on either a partial or full day schedule on Saturdays.  All entities, however, observe Sunday and are therefore closed.  To that end, the finance calendar identifies all days, including Saturdays, with the statutory or administrative dates, but all duties that happen to fall on a Sunday are transferred to the next regular day of business.

In addition to the identification of dates and deadlines, all statutory references are included as an additional resource.  While many dates are directly identified within the statutes themselves, other deadlines are imbedded within the North Carolina Administrative Code and are set by either the North Carolina Local Government Commission (most commonly for city and county entities) or other state officials.  Dates identified within the administrative code are considered to be legally established.

For any additional questions or feedback, please contact Gregory Allison at allison@sog.unc.edu.