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2022-53及相关通知要求，涵盖债务管理与会计系统合规、资金拨付与结算等事项。并对市政会计服务（MAS）项目的目标、实施组件、当前进度及资源支持进行梳理，同时讨论关于“8%可用基金余额（FBA）”的误区与替代建议。",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/lgc-update-february-2023/176693/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/lgc-update-february-2023/176693.png","ImageObject",442,249,{"name":88,"@type":89},"Asher","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.presentationml.presentation","2026-10-20","2026-09-02",true,{"@type":98,"interactionType":99,"userInteractionCount":25},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"LGC UPDATE在议程中主要覆盖哪些类型的更新？","Question",{"text":108,"@type":109},"主要包括员工更新、立法更新、预审计认证相关事项，以及审计复核的最新进展，同时也涵盖MAS项目与基金余额相关指导。","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"SL 2022-53对Finance Officer的债券要求做了哪些调整？",{"text":113,"@type":109},"将最低债券要求从最低5万美元提高为“5万美元或年预算资金的10%”，且债券上限为100万美元，并对“annually budgeted funds”的口径进行了说明。",{"name":115,"@type":106,"acceptedAnswer":116},"文中如何看待“8% Fund Balance Available（FBA）”这一说法？",{"text":117,"@type":109},"文中指出不存在强制要求“8% FBA”的州法或LGC政策，且8%对大多数以财产税征收的单位可能不足；建议制定与同业一致且能满足自身需求的简要基金余额政策。","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},176693,1791266681,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":25,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":25},687197207639,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","LGC UPDATE\nNCLGIA\nFebruary 2023\nKendra Boyle\nAgenda\nStaff Update\nLegislative Update\nAccounting System Pre-Audit Certification\nSL 2021-124\nSL 2022-53\nAudit Review Update\nMunicipal Accounting Services (MAS) Project/NCLM\nFund Balance Available Guidance: the Myth of the 8%\nOpioid Funding Settlement\nARPA\nGASB Statement No. 87 – Leases, GASB 96 – SBITA, and GASB 101 – Compensated Absences\nState and Local Government Finance Division\nSharon Edmundson, Director |  Secretary, Local Government Commission\nLocal Government Commission Staff\nDebt  Management Section\nJennifer Wimmer\nFiscal Management Section\nSusan McCullen\nFiscal Management Section\nSusan McCullen Section Director\nFiscal Services\nAssistant Directors\nKendra Boyle and\nEric Faust\nCoach Team Lead\nDavid Erwin\nCoach Team\nFinancial Management and Accounting Advisory\nTeam\nJim Burke\nJoe Hyde\nJones Norris\nRita Baker\nFawn Wright\nLorna Hodge\nBecky Dzingeleski\nMichael Milam\nAntonio Edmundson\nBrenda Landes\nKathy Howell\nCoach Team\nMelissa Cardinali\nTiffany Anderson\nAnn Moore\nNatalie Rountree\nBill Irwin\nHow to contact us:\nOur webpage\nhttps://www.nctreasurer.com/divisions/state-and-local-government-finance\nRecent Legislation Impacting Local Finance\nSL 2022-53 (S265/Bond Info Transparency / LGC Toolkit II)\nNotification to LGC required if a new unit subject to Local Government Budget and Fiscal Control Act is created (modification to 159-7).\nRecent Legislation Impacting Local Finance\nSL 2022-53 (S265/Bond Info Transparency / LGC Toolkit II)\nFinance Officer bond requirements modified\nIncreased from minimum of $50,000 to minimum of $50,000 or 10% of annually budgeted funds, with a cap amount for the bond of $1 million.\nAnnually budgeted funds = $500,000, bond required is $50,000\nAnnually budgeted funds = $2,000,000, bond required is $200,000\nAnnually budgeted funds of $10 million or more, bond is $1 million\nRecent Legislation Impacting Local Finance\nSL 2022-53 (S265/Bond Info Transparency / LGC Toolkit II)\nMemo 2023-06 reviews requirements\nEffective on next renewal on January 1, 2023, or later\n“Annually budgeted funds” is the total of the appropriations in all annually budgeted “accounting” funds (General Fund, Water Sewer Fund, etc.) at the time the budget is adopted\nRecent Legislation Impacting Local Finance\nSL 2022-53 (S265/Bond Info Transparency / LGC Toolkit II)\nConnor Crews, faculty at SOG, has issued\nLocal Finance Bulletin #62 (Impending Changes to Bonding Requirements for Finance Officers: Prepare Now for January 1, 2023, and Beyond)\nStatute requires a “faithful performance bond” and not just a “surety bond”\nAlso requires bond be on the person, not the position\nRecent Legislation Impacting Local Finance\nSL 2022-53 (S265/Bond Info Transparency / LGC Toolkit II)\nPersons unable to secure bonds cannot serve as finance officer or specific positions related to public funds and inventories  (modification to 159-29)\nCertification and Use of Automated System for Pre-Audit\nCertifications due 30 days after start of every fiscal year.\nGo to LGC File Transfer Portal at https://lgcportal.nctreasurer.com/, then select “Other” and “Pre-Audit System Certification.”\nSome of you are getting questions from vendors about lack of pre-audit certificate on transactions.  We have made the certifications accessible on our website so vendors can verify at Pre-audit Certification/\nAudit Review Update:\nAs of January 30, 2023, we had received 755 of 1,100 audits for our review vs. 820 as of January 30, 2022.\nWe are lagging about 8% behind last year’s number of submitted audits\n76 units lost their auditors between 2021 and 2022 when nine CPA firms got out of the governmental auditing business in NC.\nWe anticipated increased delays in 2022 audits.\nMunicipal Accounting Services (MAS) Program:\nMajor Components of MAS:\nIdentification of Municipalities in need\nFocus area: Municipalities on the UAL and others mainly \u003C 2,500 population\nLimited to 60-70 units at first\nCreation of a partnership of the League and a financial syst","cbCairprzM1RoStl","https://ap.wps.com/l/cbCairprzM1RoStl","pptx",554121,42,"English","# Agenda\n## Staff Update\n## Legislative Update\n## Accounting System Pre-Audit Certification\n## Audit Review Update\n## Municipal Accounting Services (MAS) Project/NCLM\n## The Myth of the 8% Fund Balance Available (FBA)\n## Certification and Use of Automated System for Pre-Audit\n## ARPA and Opioid Funding Settlement\n## GASB Statement Updates (87, 96, 101)","[{\"question\":\"LGC UPDATE在议程中主要覆盖哪些类型的更新？\",\"answer\":\"主要包括员工更新、立法更新、预审计认证相关事项，以及审计复核的最新进展，同时也涵盖MAS项目与基金余额相关指导。\"},{\"question\":\"SL 2022-53对Finance Officer的债券要求做了哪些调整？\",\"answer\":\"将最低债券要求从最低5万美元提高为“5万美元或年预算资金的10%”，且债券上限为100万美元，并对“annually budgeted funds”的口径进行了说明。\"},{\"question\":\"文中如何看待“8% Fund Balance Available（FBA）”这一说法？\",\"answer\":\"文中指出不存在强制要求“8% FBA”的州法或LGC政策，且8%对大多数以财产税征收的单位可能不足；建议制定与同业一致且能满足自身需求的简要基金余额政策。\"}]","LGC UPDATE - February 2023 | PPTX",1788325257]