159-20. Funding capital reserve funds.
Capital reserve funds may be funded by appropriations from any other fund consistent with the limitations imposed in G.S. 159-13(b). When moneys or investment securities, the use of which is restricted by law, come into a capital reserve fund, the identity of such moneys or investment securities shall be maintained by appropriate accounting entries. (1943, c. 593, s. 4; 1945, c. 464, s. 2; 1957, c. 863, s. 1; 1967, c. 1189; 1971, c. 780, s. 1; 1973, c. 474, s. 15.)
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§ 159-7 - Short title; definitions; local acts superseded.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.
§ 159-11 - 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.
§ 159-17 - Ordinance procedures not applicable to budget or project ordinance adoption.
§ 159-17.1 - Vending facilities.
§ 159-18 - Capital reserve funds.
§ 159-20 - Funding capital reserve funds.
§ 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.
§ 159-30 - 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.
§ 159-32.1 - 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.