NC General Statutes

N.C. Gen. Stat. § 147-77 (2026)

Daily deposit of funds to credit of Treasurer

✓ current as of July 2026

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All funds belonging to the State of North Carolina, in the hands of any head of any department of the State which collects revenue for the State in any form whatsoever, and every institution, agency, officer, employee, or representative of the State or any agency, department, division or commission thereof, except officers and the clerks of the Supreme Court and Court of Appeals, collecting or receiving any funds or money belonging to the State of North Carolina, shall daily deposit the same in some bank, or trust company, selected or designated by the State Treasurer, in the name of the State Treasurer, at noon, or as near thereto as may be, and shall report the same daily to the Treasurer. The State Treasurer may authorize exemptions from the provisions of this section so long as funds are deposited and reported pursuant to the provisions of this section at least once a week and, in addition, so long as funds are deposited and reported pursuant to the provisions of this section whenever as much as five thousand dollars ($5,000) has been collected and received. Each State agency that has custody of funds less than five thousand dollars ($5,000) shall provide adequate safekeeping of such funds. The Treasurer may refund the amount of any bad checks which have been returned to the department by the Treasurer when the same have not been collected after 30 days' trial. (1925, c. 128, s. 1; 1945, c. 159; 1969, c. 44, s. 77; 1985, c. 708; 2015-164, s. 3(b); 2025-6, s. 1.1(5).)

Notes of Decisions

Cited in 3 cases, 2017–2020 · leading case: McAdoo v. Univ. of North Carolina at Chapel Hill, 248 F. Supp. 3d 705 (M.D.N.C. 2017).

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McAdoo v. Univ. of North Carolina at Chapel Hill, 248 F. Supp. 3d 705 (M.D.N.C. 2017). · cites it 2× “§ 143C-1-2(b), N.C. Gen. Stat. § 147-77 ; (see also Pruitt Decl.”

Cooper v. Berger (N.C. 2020). · cites it 26× “N.C.G.S. § 147-77 (2019). Similarly, the Court of Appeals rejected the Governor’s argument that Congress had intended for the executive branch in each state government to control the manner in which the relevant block grant monies were spent on the grounds that Lamm II had not…”

Cooper v. Berger (N.C. Ct. App. 2019). · cites it 2× “N.C. Gen. Stat. § 147-77 (2019) (emphasis added).”

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