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 eight chapters–Intro to the Fiscal Control Act, Budgeting, Fund Balance, Chart of Accounts, Revenue Sources, Internal Controls, Cash Management and Investments, and Preaudits and Disbursements. We will add the remaining chapters and lots of other associated resources over the next year.