“In 1931, the N.C. General Assembly established the LGC to help address problems in local government finance caused by the Great Depression. It is staffed by the Department of State Treasurer and approves the issuance of debt for all local government bodies while assisting with fiscal management. … ‘These people are our customers,’ Folwell said. ’We don’t treat them as — ‘You’re coming into the principal’s office.’… ”