North Carolina General Statutes Chapter 160A. Cities and Towns § 160A-505.1. Commission budgeting and accounting systems as a part of municipality budgeting and accounting systems

(1) For purposes of the Local Government Budget and Fiscal Control Act, the commission or authority shall not be considered a “public authority,” as that phrase is defined in G.S. 159-7(b), but rather shall be considered a department or agency of the municipality. The operations of the commission or authority shall be budgeted and accounted for as if the operations were those of a public enterprise of the municipality.

(2) The budget of the commission or authority shall be prepared and submitted in the same manner and according to the same procedures as are the budgets of other departments and agencies of the municipality; and the budget ordinance of the municipality shall provide for the operations of the commission or authority.

(3) The budget officer and finance officer of the municipality shall administer and control that portion of the municipality's budget ordinance relating to the operations of the commission or authority.