Fundamentals of the Fiscal Control Act Course

October 13–15, 2026 | 9:00 a.m.–3:00 p.m. each day | Live on Zoom | FREE

North Carolina’s Local Government Budget and Fiscal Control Act (LGBFCA) provides the legal framework for managing local government finances. This three-day course focuses on what finance officials and staff need to know to put those requirements into practice.

Participants will work through the core requirements of the Fiscal Control Act and how they apply to the day-to-day work of managing public funds. Topics include budgeting and budget amendments, the preaudit and disbursement processes, cash management and investments, the annual audit, and the roles and responsibilities of the governing board, manager, finance officer, and other local government officials.

The course also incorporates the Fiscal Control Act Compliance Checklist, a practical tool for reviewing a local government’s compliance with key statutory requirements. We will work through the checklist during the course, connecting individual compliance requirements to the underlying legal rules and discussing how they apply in practice. Participants will leave with a resource they can use to assess and strengthen fiscal controls in their own organizations.

The course is designed specifically for local government finance officers, finance office staff, managers, and budget officers. It is appropriate for those who are relatively new to North Carolina local government finance as well as experienced professionals who want a comprehensive refresher on the Fiscal Control Act and its requirements.

There is no charge to attend, but advance registration is required. The course will be offered exclusively via Zoom.

Dates: October 13–15, 2026
Time: 9:00 a.m.–3:00 p.m. each day
Format: Live via Zoom only
Cost: FREE
Registration: Required

Continuing Professional Education (CPE) for CPAs Self Reporting

Sessions in this program have been identified by faculty as potentially relevant for Continuing Professional Education (CPE) credit under the requirements of the NC State Board of CPA Examiners. CPAs may claim CPE credit by self-reporting in accordance with Board requirements.

  • It is the responsibility of each participant to determine which sessions they will claim.
  • Because this program has not been pre-approved by the NC State Board of CPA Examiners, the School of Government cannot guarantee that credit hours will be accepted.
  • Participants should retain documentation such as program agendas, course materials, and proof of registration and attendance.
  • For more information about CPE requirements, visit: NC CPAs – North Carolina State Board of Certified Public Accountant Examiners
CPE13.75 hrs
  • Online
    October 13 - 15, 2026
    View Additional Information

    Dates: October 14–16, 2026
    Time: 9:00 a.m.–3:00 p.m. each day
    Format: Live via Zoom only
    Cost: FREE
    Registration: Required

    350
    $0.00
    Registration and payment for this course grants access for a single attendee. In order to register a group of attendees, please register each person individually. If you have questions, please contact our registration office at registration@sog.unc.edu or 919.966.4414.
There are no materials avaliable for this course at this time.
For all registration questions, resetting passwords, or login issues please contact:

Dale Zuckert

Assistant Registrar
919.966.4414
Robert W. Bradshaw Jr. Distinguished Professor of Public Law and Government; Associate Dean for Research and Innovation