North Carolina General Statutes
Article 3 - The Local Government Budget and Fiscal Control Act.
§ 159-10 - Budget requests.

159-10. Budget requests.
Before April 30 of each fiscal year (or an earlier date fixed by the budget officer), each department head shall transmit to the budget officer the budget requests and revenue estimates for his department for the budget year. The budget request shall be an estimate of the financial requirements of the department for the budget year, and shall be made in such form and detail, with such supporting information and justifications, as the budget officer may prescribe. The revenue estimate shall be an estimate of all revenues to be realized by department operations during the budget year. At the same time, the finance officer or department heads shall transmit to the budget officer a complete statement of the amount expended for each category of expenditure in the budget ordinance of the immediately preceding fiscal year, a complete statement of the amount estimated to be expended for each category of expenditure in the current year's budget ordinance by the end of the current fiscal year, the amount realized from each source of revenue during the immediately preceding fiscal year, and the amount estimated to be realized from each source of revenue by the end of the current fiscal year, and such other information and data on the fiscal operations of the local government or public authority as the budget officer may request. (1927, c. 146, s. 5; 1955, cc. 698, 724; 1971, c. 780, s. 1.)

Structure North Carolina General Statutes

North Carolina General Statutes

Chapter 159 - Local Government Finance

Article 3 - The Local Government Budget and Fiscal Control Act.

§ 159-7 - Short title; definitions; local acts superseded.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 custodial 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.

§ 159-18 - Capital reserve funds.

§ 159-19 - Amendments.

§ 159-20 - Funding capital reserve funds.

§ 159-21 - Investment.

§ 159-22 - Withdrawals.

§ 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.

§ 159-33.2 - Interim event reporting.

§ 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.

§ 159-39 - Special regulations pertaining to public hospitals.

§ 159-40 - Special regulations pertaining to nonprofit corporations receiving public funds.

§ 159-41 - Special regulations pertaining to joint municipal power agencies.

§ 159-42 - Special regulations pertaining to public housing authorities.

§ 159-42.1 - Establishment of nonprofit corporation by public authority authorized.