Part I

Amends GS 84-4.1 to clarify that out-of-state attorneys can be admitted to practice in NC courts, the Utilities Commission, the Industrial Commission, the Office of Administrative Hearings, or any administrative agency, by the respective agency and in that forum alone for the sole purpose of appearing for a client in the proceeding only upon motion to the relevant forum. Further clarifies that the $225 fee required to accompany the signed motion is to be submitted and made payable to the clerk of court for judicial proceedings, and the presiding administrative agency for administrative proceedings. Makes technical changes. 

Amends GS 116D-3 to eliminate the annual reporting requirement of the State Treasurer to the NCGA on issued university improvement general obligations bonds and community college general obligation bonds.

Part II

Amends GS 135-3, concerning the retirement allowance for any member of the Teachers' and State Employees' Retirement System (TSERS) whose membership is terminated but who becomes entitled to benefits by reemployment or otherwise engaging in service performance, to exclude from the provisions compensation earned by NCGA temporary employees under GS 120-32(1).

Amends GS 161-50.2, which requires each County Commission to monthly remit 1.5% of receipts collected by registers of deeds to the Department of State Treasurer, to deem a County Commission's submission of the amount to the Department a certification of the accuracy of the amount. 

Part III

Amends GS 159-13 to exclude from financial transactions required to be authorized by budget ordinance (1) transactions accounted for in a custodial fund, rather than agency fund, established to account for moneys held by a local government or public authority as an agent or to account for a retirement, pension, or similar employee benefit system; and (2) representative payee funds received under the Social Security Agency Representative Payee Program which belong to or are used to support minor children and certain adults (previously not included. Makes conforming changes to GS 159-8, GS 159-13, GS 159-14, GS 159-26, and GS 159-28.

Amends GS 159-26 to require local governments and public authorities to maintain an accounting system that includes a ledger or group of accounts in which to record the details relating to capital assets (rather than general fixed assets) of the unit or public authority. 

Part IV

Effective July 1, 2021.