North Carolina Administrative Code
Title 20 - STATE TREASURER
Chapter 03 - LOCAL GOVERNMENT COMMISSION
Section .0100 - GENERAL PROVISIONS
Section 03 .0108 - STATUS OF MEMORANDA: STATEMENTS AND PUBLICATIONS
Current through Register Vol. 39, No. 6, September 16, 2024
(a) The Commission may from time to time issue memoranda, statements and publications for the guidance of local officials and other interested parties. These documents are intended to be explanatory in nature, and not intended to be binding on anyone. They are intended to set forth procedures, etc. which the Commission believes a prudent man would follow under the circumstances outlined in the document and be able to comply with the requirements of good accounting practice, state law and regulations, and any specified federal law and regulations. Care must be taken by each governmental unit that their own specific circumstances are not so different from the normal circumstances that other procedures should be used.
(b) In proceedings before the Commission, the Commission will consider the use of the recommended procedures to be proper and to have been used in good faith unless specific evidence exists to the contrary. The Commission may require written justification for the use of any other procedures which give rise to allegations of impropriety.
Authority
G.S.
159-3(f);
Eff.
February 1, 1976;
Readopted Eff. September 23, 1977;
Pursuant to
G.S.
150B-21.3A, rule is necessary without
substantive public interest Eff. January 9,
2018.
