North Carolina § 159-33 - 1. Semiannual reports of financial information.

§ 159-33. 1. Semiannual reports of financial information.

The finance officer of each unit and public authority shall submit to the secretary on January 1 and July 1 of each year, or other dates as the secretary may prescribe, a statement of financial information concerning the unit or public authority. The secretary may prescribe the information to be included in the statement and may prescribe the form of the statement; provided, however, the secretary shall prescribe that the finance officer of each city and county shall include in the statement the total revenues received from building inspections, by source, and the total expenditures paid from all revenues received, by object. Expired effective February 15, 2021, pursuant to Session Laws 2020-3, s. 4.29(b). Expired effective March 15, 2021, pursuant to Session Laws 2020-3, s. 4.29(b). History (1973, c. 474, s. 28; 2018-5, s. 21.1(a); 2018-29, s. 4.5(a); 2020-3, s. 4.29(a); 2020-48, s. 1.10(a).) Editor's Note. - Session Laws 2018-5, s. 21.1(b), provides: "(b) The Local Government Commission shall incorporate in information technology projects to assist local governments in accounting and financial management one or more line items on which each city and county shall provide the total revenue received from building inspections and the total expenditures paid from the revenue received." Session Laws 2018-5, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2018.'" Session Laws 2018-5, s. 39.4, provides: "Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2018-2019 fiscal year, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2018-2019 fiscal year." Session Laws 2018-5, s. 39.7, is a severability clause. Session Laws 2018-29, s. 4(a) and (b), provides: "(a) In addition to, and in conjunction with, Section 21.1 of Senate Bill 99, 2018 Regular Session, the Secretary of the Local Government Commission, upon consultation with the Department of Insurance, shall revise the reporting requirements for units of local government under G.S. 159-33.1 to include information sufficient to track whether the fees collected by local inspection departments under G.S. 153A-354 and G.S. 160A-414 are used in accordance with those statutes, if the general fund of the local government supplements the inspection department and if the local inspection department is supplementing the general fund of the local government. "(b) This section becomes effective June 30, 2019." Session Laws 2020-3, s. 4.29(b), provides: "G.S. 159-33.1(b), as enacted by subsection (a) of this section, expires February 15, 2021, and G.S. 159-33.1(c), as enacted by subsection (a) of this section, expires March 15, 2021." Session Laws 2020-3, s. 5, is a severability clause. Session Laws 2020-48, s. 6.1, is a severability clause. Effect of Amendments. - Session Laws 2018-5, s. 21.1(a), as amended by Session Laws 2018-29, s. 4.5(a), effective June 30, 2019, added the proviso at the end of the second sentence. Session Laws 2020-3, s. 4.29(a), effective May 4, 2020, added subsections (b) and (c). For expiration of those subsections, see editor's note. Session Laws 2020-48, s. 1.10(a), effective June 30, 2020, in the second sentence (now the second sentence of (a)), substituted "by source" for "by type" and "by object" for "by type"; and made stylistic changes.