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State of North Carolina <br /> Department of Natural Resources and Community Development <br /> Division of Soil and Water Conservation <br /> 512 North Salisbury Steer · Raleigh, North Carolina 27611 <br /> <br />James G. Martin, Governor David W. Sides <br /> Director <br />William W. Cobey, Jr., Secretary a'anuar¥ 30, 1989 <br /> <br /> TO: District/County Chairmen <br /> <br /> FROM: Qavid W. Sides ~ <br /> <br /> J. D. Foust, Director <br /> Divisioo of State & Local Government Finance <br /> Dept. of State Treasurer <br /> <br /> SUBJECT: Budgeting & Accounting Systems <br /> <br /> In rscent months, several q~estions have been raised about the <br /> accountability for Soil and Water Conservation Districts. A review of <br /> the current ztatus of districts was made with assistance from the <br /> Attorney General's Office. The enclosed letter from the Attorney <br /> General's staff states the Attorney General's opinion that Soil & Water <br /> Conservation Districts are public authorities as defind in GS <br /> 159-7(b){10). We are in agreement with the Attorney General's opinion <br /> and will assist Districts in complying with appropriate general <br /> statutes. <br /> <br /> As public authorities, Soil & Water Conservation Districts are subject <br /> to the Local Government Budget and Fiscal Control Act. Accordingly, the <br /> Districts must: <br /> <br /> 1. appoint a budget officer to prepare an annual budget in <br /> compliasce with the directions and limitations set forth in <br /> GS 159-13(b) (attached) for consideration by the governing <br /> board; <br /> <br /> 2. operate under an annual balanced budget ordinance, where <br /> estimated revenues must include only those revenues reasonably <br /> expected to be realized in the budget year and where the s~ of <br /> estimated revenues and appropriated fund balance shall equal <br /> appropriations; <br /> <br /> 27687, R.?.lc~h, No~h Carolina 27611-7687 Telephone 919-~33-~302 <br /> An Equ~ Opportunity Affirmative Act[on Empio,jer <br /> <br /> <br />