Budgeting in Local Government

  • Chapel Hill, NC
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. City and county managers, finance officers and staff, budget administrators and analysts, and others who have responsibilities for annual budget preparation will benefit from this course.

The 2022 offering will be held in-person only at the School of Government in Chapel Hill. 

Program Topics Include:

  • Local Government Fiscal and Control Act*
  • Tax Efficiency & Equity
  • Economic Development
  • 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

*The Fiscal Control Act session is only for participants who have not attended Introduction to Local Government Finance


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

Recommended Prerequisites: Introduction to Local Government Finance

Level of Knowledge: Intermediate


Completion of this course fulfills one of the core course requirements for the Local Government Finance Officers Certification
This course is required for the NC Local Government Budget Association Certification. See below for more information. 

Other Required Courses for NCLGBA Certification: 

Capital Financing in Local Government

Performance Measurement in Local Government

Performance Management in Local Government

Practical Analytic Techniques for Local Government 

see the NCLGBA for more information



Local Government Finance Officers Certification

CPE Credits Pending

CPE27.00 hrs

Please fill in the questionnaire below to see if you qualify for any scholarships. Note that some deadlines for scholarships may fall outside of the registration dates of this course.



All course materials including logistical details are provided in Canvas, a learning management system. Please click the link below for detailed instructions on setting up your Canvas account. If you've already set up an account for this or for another School of Government course, click HERE to log in to Canvas. 

Canvas Instructions 

If you have trouble with your Canvas account, please contact instructionalsupport@sog.unc.edu for help.

Participants will receive a copy of the Budgeting in NC Local Governments textbook upon arrival at the School of Government. 


The 2022 offering will be held in-person only at the School of Government in Chapel Hill. 

Tuesday, November 1st

12:30pm: Welcome and Course Overview, Whitney Afonso*
12:45pm: Tax Efficiency & Equity, Whitney Afonso
2:00pm: Break
2:15pm: Performance Management, William Rivenbark
3:30pm: Break
3:45pm: Economic Development, Jonathan Morgan
5:00pm: Adjourn

Wednesday, November 2nd

8:30am: Budgeting in Economic Downturns, Whitney Afonso
10:00am: Break
10:15am: Resource Allocation, Bertha Johnson
12:00pm: Lunch
1:00pm: Budgeting for Enterprises, Erin Riggs
2:45pm: Break
3:00pm: Financial Condition Analysis, William C. Rivenbark and Gregory S. Allison
5:00pm: Adjourn

Thursday, November 3rd

8:30am: Citizen Engagement, Whitney Afonso
10:00am: Break
10:15am: Understanding the Role of Elected Officials, Patrice Roesler
11:30am: Lunch
12:30pm: Capital Improvement Program, Renee Paschal
2:00pm: Break
2:15pm: Budgeting for Schools and Human Services, Kara Millonzi*
3:00pm: Fund Balance, Sharon Edmundson
5:00pm: Adjourn

Friday, November 4th

8:30am: Budget Presentation, Eric Peterson, Jen Della Valle and Emily Bradford
10:00am: Break
10:15am: Revenue-Neutral Property Tax Rate, Chris McLaughlin
11:30am: Break
11:45am: Budget Award, William C. Rivenbark
12:15-12:30pm: Course Evaluation & Adjourn, Whitney Afonso

 *sessions marked with an asterisk have a pre-recorded session required to watch before attending. More details, including access to recordings, is provided in Canvas.


For all registration questions, resetting passwords, or login issues please contact:

Dale Zuckert

Assistant Registrar
For questions regarding course details, including location, schedule, materials, and continuing education credits, please contact:

Alycia Inserra

Director of Programming, Law and Finance Group
Associate Professor of Public Administration and Government