Budgeting in Local Government
This four-day course covers the legal and management framework of budget preparation and enactment in North Carolina local government. Participants will discuss the numerous processes and techniques used to produce an annual operating budget and capital budget.
Program Topics:
- Local Government Fiscal and Control Act*
- Tax Efficiency & Equity
- Economic Development
- Revenue Forecasting
- Resource Allocation
- Fund Balance
- Citizen Engagement
- Capital Improvement Program
- Financial Condition Analysis
- Budget Presentation
- Revenue-Neutral Property Tax Rate
- Budget Award & Course Evaluation
- Budgeting for Schools and Human Services
- Budgeting for Enterprises
*Only for participants who have not attended Introduction to Local Government Finance*
Local Government Federal Credit Union offers scholarships to local government employees to apply toward tuition for conferences, classes, and seminars offered by the School of Government. There are four deadlines to submit applications:
- March 1 (for courses starting between April 1 and June 30)
- June 1 (for courses starting between July 1 and September 30)
- September 1 (for courses starting between October 1 and December 31)
- December 1 (for courses starting between January 1 and March 31)
Additional information
Instructors: School of Government faculty members, NCACC staff, and experienced local government officials.
Teaching Methods: Lectures, class discussions, case studies and referral to actual experiences as teaching methods.
Advanced Preparation: None
Prerequisites: Introduction to Local Government Finance or permission from Faculty Coordinator.
Level of Knowledge: Intermediate
| CPE | 27.00 hrs |
All course materials to be posted here prior to the start of the course. No hard copy will be provided unless directed by the instructor.
Local Government Budget & Fiscal Control Act, William C. Rivenbark
Tax Efficiency & Equity, Whitney Afonso
Performance Management, William C. Rivenbark
Economic Development, Jonathan Morgan
Revenue Forecasting, Dale J. Roenigk
Revenue Estimation Budget Spreadsheet
Resource Allocation, Bertha Johnson
Counties: Budgeting for Schools and Human Services, Paige Worsham
Municipalities: Budgeting for Enterprises, Jeffrey Hughes and Shadi Eskaf
Fund Balance, Sharon Edmundson
Revised Handouts
Citizen Engagement, Whitney Afonso
Understanding the Role of Elected Officials, Patrice Roesler
Capital Improvement Program, Renee Paschal
Financial Condition Analysis, William C. Rivenbark and Dale Roenigk
Budget Presentation, Eric Peterson
Revenue-Neutral Property Tax Rate, Chris McLaughlin
Participants will also receive a copy of the Budgeting in NC Local Governments textbook.
