North Carolina General Statutes
Article 3 - The Local Government Budget and Fiscal Control Act.
§ 159-12 - Filing and publication of the budget; budget hearings.

159-12. Filing and publication of the budget; budget hearings.
(a) On the same day that he submits the budget to the governing board, the budget officer shall file a copy of it in the office of the clerk to the board where it shall remain available for public inspection until the budget ordinance is adopted. The clerk shall make a copy of the budget available to all news media in the county. He shall also publish a statement that the budget has been submitted to the governing board, and is available for public inspection in the office of the clerk to the board. The statement shall also give notice of the time and place of the budget hearing required by subsection (b) of this section.
(b) Before adopting the budget ordinance, the board shall hold a public hearing at which time any persons who wish to be heard on the budget may appear. (1927, c. 146, s. 7; 1955, cc. 698, 724; 1971, c. 780, s. 1; 2020-3, s. 4.27(a).)

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§ 159-7 - Short title; definitions; local acts superseded.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