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Intro to the Local Government Budget & Fiscal Control Act

The authority to raise money and to expend it for particular purposes varies among the different types of local government entities. Almost all local entities are subject to a uniform set of rules governing fiscal management, though. Most of these rules are contained in a series of statutory provisions known as the Local Government Budget and Fiscal Control Act (LGBFCA). The Act prescribes for North Carolina local governments and public authorities the proper procedures for budgeting, managing, disbursing, accounting, and auditing public funds. Here you will find links to the statutes and additional resources related to who is subject to the Act and how the various provisions must be interpreted. More detailed resources on specific subject areas are covered under other topics on this site.

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