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103 <br /> NC Memorandum of Agreement ( MOA) <br /> • The MOA governs the allocation, use, and reporting of certain opioid settlement funds in North Carolina. <br /> • To comply with the MOA, a local government receiving opioid settlement funds must do the following: <br /> • A. Establish a fund. A local government receiving opioid settlement funds must secure them in a special <br /> revenue fund. These funds are subject to audit and cannot be commingled with other funds. <br /> • B. Authorize spending. Before spending opioid settlement funds, a local government must authorize the <br /> expenditure of such funds. This must take place through a formal budget or resolution that includes certain <br /> details including the amount, time period, and specific strategy funded. <br /> • C. Understand and follow the options. A local government must spend opioid settlement funds on opioid <br /> remediation activities authorized under Option A or Option B as detailed in the MOA. <br /> • D. Report spending and impact. A local government that receives, spends, or holds opioid settlement funds <br /> during a fiscal year must file an annual financial report within 90 days of the end of the fiscal year. (This report <br /> is required if funds are received or held, even if they are not spent.) A local government that spends opioid <br /> settlement funds during a fiscal year must file an annual impact report within 90 days of the end of the fiscal <br /> year. <br /> • E. Hold annual meeting. The MOA requires that each county receiving opioid settlement funds hold at least <br /> one annual meeting open to the public, with all municipalities in the county invited to the meeting. The <br /> purpose of the meeting is to receive input from municipalities on proposed uses of the opioid settlement <br /> funds and to encourage collaboration between local governments. <br /> https://ncdoo.gov/wp-content/uploads/2022/03/NCACC-web-version-Final-Opioid-MOA-.pdf <br />