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The N.C. Local Government Commission (LGC) in the Department of State Treasurer provides financial oversight for over 1,100 units of local government, including public water and wastewater local government units (LGUs). The LGC’s Unit Assistance List (UAL) identifies financially distressed enterprises or LGUs. In extreme cases, N.C. General Statutes authorize the LGC to assume financial control of distressed LGUs. This resource identifies key provisions of the UAL and the LGC Takeover Process.



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