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The Finance Department provides internal services to support the fiscal operations of the City. Included divisions within Finance are Financial Administration, Purchasing, Accounting, Budget and Performance Management, and Customer Service.


Maintains accurate financial records and provides timely financial information to the public, bondholders, grantors, auditors, City Council and City management. Manages the Fixed Asset System and City-wide debt.


Prepares, monitors and manages the annual adopted budget, capital improvement program and performance management system.


Maintains accurate utility bills and assists customers with their billing questions regarding City services such as water/sewer, trash, recycling, stormwater and Fibrant.

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Provides a centralized source of procedures, information and support related to the purchase and/or lease of supplies, materials, equipment and contractual services for the City. Manages and maintains a system of fixed asset identification, reporting and accountability.

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Contact Us


132 N Main Street
Salisbury, North Carolina 28144

Mailing Address:
PO Box 479
Salisbury, North Carolina 28145

Hours of Operation:
8:30 a.m. - 5:00 p.m.
Monday - Friday

(704) 638-5303

Customer Service

1415 S. MLK Jr. Ave.
Salisbury, NC 28144

Hours of Operation:

9:00 a.m. - 5:00 p.m.
Monday - Friday

(704) 638-5300

Annual Budget

The City’s budgets are adopted as required by the North Carolina General Statutes. An annual budget ordinance is adopted for the General, Special Revenue, and Enterprise funds. All annual appropriations lapse at fiscal year end. Project ordinances are adopted for the Capital Project Fund and Enterprise Fund Capital Projects Fund, which are consolidated with the operating funds for reporting purposes. These appropriations continue until the project is completed.

Visit Budget Page

Annual Audit

The City of Salisbury prepares an annual comprehensive financial report (Annual Report). The Annual Report includes financial statements that have been prepared in compliance with applicable requirements of the General Statutes of North Carolina and are consistent with the standards and guidelines recognized for governmental accounting and reporting contained in both Audits of State and Local Governmental Units, an audit guide prepared by the Committee of Governmental Accounting of the American Institute of Certified Public Accountants (AICPA) and Government Auditing Standards, issued by the Comptroller General of the United States.

Download Most Recent Annual Report Visit Annual Report Page

Fiscal Process

Fiscal Year

The City of Salisbury's fiscal year begins on July 1 and ends on June 30.

Fund Accounting

The General Ledger accounts of the City are maintained using Fund Accounting. Fund Accounting is an accounting system for recording resources whose use has been limited by State Statute or governing agencies. City government is a combination of several distinctly different fiscal and accounting entities and each has its own separate set of accounts. The City has four Business-type funds – Water and Sewer, Fibrant, Mass Transit, and Stormwater. Most other activities – like Police, Fire, Sanitation, Parks and Recreation, and Administration – are accounted for in the General Fund.


The City’s Budget Department is responsible for providing timely and accurate financial information and analysis to aid in the preparation of the Annual Budget process. This information allows City Council and City Management to directly allocate financial resources to meet desired levels of services, throughout the City. The department also prepares the Ten Year Capital Improvement Program and provides Performance Measurement through participation in a statewide benchmarking project. Our fiscal year runs from July 1st through June 30th. The City Manager serves as the Budget Officer and presents the annual budget to Council, which then holds a public hearing and budget workshop before finalizing and adopting the City’s Annual Budget. This process must be completed and a balanced budget must be adopted prior to July 1st. After adoption, the department is responsible for monitoring actual expenditures and reporting any recommended actions to City Management and City Council.

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