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Budgeting

North Carolina counties, municipalities, and public authorities are required to budget and spend money in accordance with the Local Government Budget and Fiscal Control Act. In fact, a local unit may not expend any funds, regardless of their source, unless the monies have been properly budgeted through the annual budget ordinance or a grant or capital project ordinance. On the expenditure side, a local unit may spend public funds only for purposes specifically authorized by the state legislature, through general laws, charter provisions, or other local acts. Here you will find resources related to budgeting requirements, the budgeting process, expenditure authority, and authorized revenues.

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