Introduction to Local Government Finance
This introductory course provides basic instruction in local government and public authority finance and financial management. Areas of instruction include the basic legal authority and requirements governing local government revenues, budgeting processes, cash management, purchasing and contracting, expenditure control, conflicts of interest, fund accounting and financial reporting. The course also provides an overview of the state and local economic issues that inform strategic budgeting decisions.
Course Information: This 4 day course takes place annually in the fall.
Certification Questions: See the links on the right side of this page for the information you need to know.
The Local Government Federal Credit Union offers scholarships to local government employees to apply towards tuition for conferences, classes, and seminars offered by the School of Government. There are five deadlines to submit applications: March 1, June 1, August 1, September 1 and December 1.
This course satisfies one of the core courses for NCGFOA Certification
| CPE | 30.00 hrs |
Track 1 Agenda Link (Mon-Thu, August 28-31, 2017)
Track 2 Agenda Link (Tue-Fri, August 29-September 1, 2017)
Course Materials:
Local Government Finance in Context- Kara Millonzi (Track 1-Monday-9am; Track 2-Tuesday 9am)
Local Government Budget and Fiscal Control Act- Kara Millonzi (Session one-Monday 11:30am; Session two- Tuesday 11:30am)
Revenues-Kara Millonzi (Track 1-Monday 2:45pm; Track 2-Tuesday 2:45pm)
Local Government Budgeting-Bill Rivenbark (Track 1-Tuesday 9:00am; Track 2-Wednesday 9:00am)
- Budgeting in Local Government
- Citizen Case - provided in class
Property Tax Administration-Chris McLaughlin (Track 1-Tuesday 1:00pm; Track 2-Wednesday 1:00pm)
- The Property Tax
- Property Tax Administration Questions - provided in class
Accounting & Financial Reporting-Greg Allison (Track 1-Tuesday 2:45pm; Track 2-Wednesday 2:45pm)
Capital Finance-Kara Millonzi (Track 1-Wednesday 9:00am; Track 2-Thursday 9:00am)
Cash Management and Disbursements- Kara Millonzi (Track 1-Wednesday 11:15am; Track 2-Thursday 11:15am)
Concurrent Session Counties-Special Issues in County Finance- Kara Millonzi (Track 1-Wednesday 1:45pm; Track 2-Thursday 1:45pm)
- Materials will be provided online after presentation
Concurrent Session Municipalities-Utilities Finance- Jeff Hughes (Track 1-Wednesday 2:30pm; Track 2-Thursday 2:30pm)
Revenue Forcasting- Whitney Afonso (Track 1-Wednesday 4:00pm; Track 2-Thursday 4:00pm)
- Revenue Forcasting
- RF Property Taxes - provided in class
- Revenue Forcasting Exercise - provided in class
Community Economic Development Finance-Tyler Mulligan (Track 1-Thursday 9:00am; Track 2-Friday 1:45pm)
- Apply for Comm Revitalization Student Projects - provided in class
- Community Economic Development Flyer - provided in class
- Maready Analysis Chart - provided in class
- Conveyance of Property for CED - provided in class
- CED in NC Blog: When May NC LG Pay an Economic Development Incentive?
- Grants for Real Estate Developers without Competition for Jobs - A Constitutional Quandry
- Financing & P3 for Community & Economic Development
- Presentation - Financing & P3 for Community & Economic Development
Conflicts of Interest-Norma Houston (Track 1-Thursday 10:45am; Track 2-Friday 11:45am)
Purchasing and Contracting- Norma Houston (Track 1-Thursday 12:45pm; Track 2-Friday 9:00am)
- Public Purchasing and Contracting Basic Legal Requirement
- Purchasing and Contracting Worksheet - provided in class
- Competitive Bidding Exceptions - Does It Qualify? - provided in class
Knowledge Check- Kara Millonzi (Track 1-Thursday 3:30pm; Track 2-Friday 3:30pm)
- Knowledge Check Handout - provided in class
For questions regarding course details, including location, schedule, materials, and continuing education credits, please contact:
Albert and Gladys Hall Coates Distinguished Term Professor of Public Law and Government