| Chapter 03 (consolidated) | Local Government Commission | HTML | DOC |
| 20 NCAC 03 .0101 | ORGANIZATION AND FUNCTIONS | HTML | DOC |
| 20 NCAC 03 .0102 | DEFINITIONS | HTML | DOC |
| 20 NCAC 03 .0103 | RULE-MAKING PROCEDURES | HTML | DOC |
| 20 NCAC 03 .0104 | DECLARATORY RULES | HTML | DOC |
| 20 NCAC 03 .0105 | CONTESTED CASE PROCEDURES | HTML | DOC |
| 20 NCAC 03 .0106 | ADDITIONAL REQUIREMENTS | HTML | DOC |
| 20 NCAC 03 .0107 | OTHER REQUESTS FOR ACTION | HTML | DOC |
| 20 NCAC 03 .0108 | STATUS OF MEMORANDA: STATEMENTS AND PUBLICATIONS | HTML | DOC |
| 20 NCAC 03 .0109 | ENFORCEMENT PROCEDURES | HTML | DOC |
| 20 NCAC 03 .0110 | MAILING LISTS | HTML | DOC |
| 20 NCAC 03 .0111 | SETTING FEES ON REVENUE BOND APPROVALS | HTML | DOC |
| 20 NCAC 03 .0112 | FEES | HTML | DOC |
| 20 NCAC 03 .0201 | REPEALED - LIMITS OF RULES: STATUTORY CONTROLS | HTML | DOC |
| 20 NCAC 03 .0202 | APPROVAL OF GENERAL OBLIGATION BONDS | HTML | DOC |
| 20 NCAC 03 .0203 | ADDITIONAL DOCUMENTS TO BE FILED | HTML | DOC |
| 20 NCAC 03 .0204 | APPROVAL OF REVENUE BONDS | HTML | DOC |
| 20 NCAC 03 .0205 | APPROVAL OF TAX ANTICIPATION NOTES | HTML | DOC |
| 20 NCAC 03 .0206 | APPROVAL OF REVENUE ANTICIPATION NOTES | HTML | DOC |
| 20 NCAC 03 .0207 | APPROVAL OF GRANT ANTICIPATION NOTES | HTML | DOC |
| 20 NCAC 03 .0208 | SPECIAL PURPOSE BONDS | HTML | DOC |
| 20 NCAC 03 .0301 | PRESALE REQUIREMENTS | HTML | DOC |
| 20 NCAC 03 .0302 | SALE OF BONDS OR NOTES | HTML | DOC |
| 20 NCAC 03 .0303 | DELIVERY OF BONDS OR NOTES | HTML | DOC |
| 20 NCAC 03 .0304 | FEES FOR SALE AND DELIVERY OF BONDS | HTML | DOC |
| 20 NCAC 03 .0305 | MATURITIES OF BONDS | HTML | DOC |
| 20 NCAC 03 .0401 | ACCOUNTING AND INTERNAL CONTROL SYSTEMS | HTML | DOC |
| 20 NCAC 03 .0402 | REVENUES SUSCEPTIBLE TO ACCRUAL | HTML | DOC |
| 20 NCAC 03 .0403 | EXPIRED - APPROVAL TO USE ACCRUAL BASIS ACCOUNTING | HTML | DOC |
| 20 NCAC 03 .0404 | REPEALED - COLLATERAL TO SECURE CASH DEPOSITS | HTML | DOC |
| 20 NCAC 03 .0405 | COMMENTS TO FEDERAL AND STATE GRANTOR AGENCIES | HTML | DOC |
| 20 NCAC 03 .0406 | APPROVAL OF FINANCE OFFICER ACTING AS TAX COLLECTOR | HTML | DOC |
| 20 NCAC 03 .0407 | REPORT OF CASH BALANCE | HTML | DOC |
| 20 NCAC 03 .0408 | REPORT OF FINANCIAL INFORMATION | HTML | DOC |
| 20 NCAC 03 .0409 | EXEMPTION FROM PREAUDIT CERTIFICATE REQUIREMENT FOR ELECTRONIC payments | HTML | DOC |
| 20 NCAC 03 .0410 | EXEMPTION FROM DISBURSEMENT CERTIFICATE REQUIREMENT FOR ELECTRONIC PaYMENTS | HTML | DOC |
| 20 NCAC 03 .0501 | APPLICATION FOR APPROVAL OF AUDIT CONTRACT | HTML | DOC |
| 20 NCAC 03 .0502 | AUDIT CONTRACT | HTML | DOC |
| 20 NCAC 03 .0503 | AUDIT ENGAGEMENTS DEFINED | HTML | DOC |
| 20 NCAC 03 .0504 | WHO MAY PERFORM AUDITS | HTML | DOC |
| 20 NCAC 03 .0505 | AUDIT BILLINGS | HTML | DOC |
| 20 NCAC 03 .0506 | WITHHOLDING OF APPROVAL | HTML | DOC |
| 20 NCAC 03 .0507 | REPEALED - NON-PROFIT CORPORATIONS | HTML | DOC |
| 20 NCAC 03 .0508 | RESPONSE TO THE INDEPENDENT AUDITOR'S FINDINGS, RECOMMENDATIONS, AND FISCAL MATTERS | HTML | DOC |
| 20 NCAC 03 .0601 | ENCUMBRANCE ACCOUNTING | HTML | DOC |
| 20 NCAC 03 .0602 | REPEALED - SCHOOL REVENUES SUSCEPTIBLE TO ACCRUAL | HTML | DOC |
| 20 NCAC 03 .0701-.0709 | REPEALED | HTML | DOC |
| 20 NCAC 03 .0710 | GENERAL INFORMATION | HTML | DOC |
| 20 NCAC 03 .0711 | DEFINITION OF TERMS | HTML | DOC |
| 20 NCAC 03 .0712 | MINIMUM FUND STANDARDS | HTML | DOC |
| 20 NCAC 03 .0713 | CERTIFICATION OF A FUND | HTML | DOC |
| 20 NCAC 03 .0714 | REVIEW OF FUND and Attestation | HTML | DOC |
| 20 NCAC 03 .0715 | TERMINATION OF CERTIFICATION | HTML | DOC |
| 20 NCAC 03 .0801 | APPROVAL OF A SYSTEM OF REGISTRATION | HTML | DOC |
| 20 NCAC 03 .0802 | APPROVAL OF APPOINTMENT OF AGENTS | HTML | DOC |
| 20 NCAC 03 .0803 | MAXIMUM RATES FOR AGENCY SERVICES | HTML | DOC |
| 20 NCAC 03 .0901 | PROCESSING APPLICATIONS | HTML | DOC |
| 20 NCAC 03 .0902 | EXPIRED - HEARING ON CONFORMANCE TO PRIOR APPROVALS | HTML | DOC |
| 20 NCAC 03 .0903 | APPLICATION TO AMEND: PRIOR APPROVALS | HTML | DOC |
| 20 NCAC 03 .0904 | COUNTY USE OF SALES TAXES PURSUANT TO G.S. 105-487(C) | HTML | DOC |
| 20 NCAC 03 .0905 | MUNICIPALITY USE OF SALES TAXES PURSUANT TO G.S.105-487(C) | HTML | DOC |
| 20 NCAC 03 .0906 | ANNEXATION: REQUESTS BY RURAL FIRE DEPARTMENT | HTML | DOC |
| 20 NCAC 03 .0907 | ANNEXATION: ASSUMPTION OF DEBT | HTML | DOC |
| 20 NCAC 03 .1001 | DEFINITIONS | HTML | DOC |
| 20 NCAC 03 .1002 | WHO MAY REQUEST A HEARING | HTML | DOC |
| 20 NCAC 03 .1003 | PETITION FOR HEARING | HTML | DOC |
| 20 NCAC 03 .1004 | HEARING OFFICER | HTML | DOC |
| 20 NCAC 03 .1005 | TIME FOR THE HEARING | HTML | DOC |
| 20 NCAC 03 .1006 | NOTICE OF HEARING | HTML | DOC |
| 20 NCAC 03 .1007 | CONDUCT OF THE HEARING | HTML | DOC |
| 20 NCAC 03 .1008 | RECOMMENDED DECISION | HTML | DOC |
| 20 NCAC 03 .1009 | FINAL DECISION | HTML | DOC |
