N.C. Local Government Finance Policy Manual
This policy manual is a resource for North Carolina local governments and public authorities, helping them navigate budgeting, financial management, contracting, accounting, reporting, and auditing regulations. It provides concise summaries and analysis of the Local Government Budget and Fiscal Control Act and other finance laws, along with practical tools for implementation—such as sample ordinances, templates, LGC memos, blog posts, and video tutorials. We are launching this new resource with the first six chapters. We will add the remaining chapters and lots of other associated resources over the next year.
1
Intro to Local Government Budget and Fiscal Control Act
2
Budgeting
3
Fund Balance
4
Chart of Accounts (forthcoming)
5
Revenue Sources
6
Cash Management & Investments
7
Preaudits & Disbursements
8
Expenditure Authority and the Public Purpose (forthcoming)
9
Property Tax Administration (forthcoming)
10
Special Tax District Administration (forthcoming)
11
Internal Controls (forthcoming)
12
Purchasing and Contracting (forthcoming)
13
Conflict of Interests (forthcoming)
14
Employee Compensation, Payroll, and Travel (forthcoming)
15
Accounting and Financial Reporting (forthcoming)
16
Annual Audit (forthcoming)
17
Financial Condition (forthcoming)
18
Disposal of Property (forthcoming)
19
Unclaimed Property (forthcoming)
20
Grants Management (forthcoming)