School of Government launches online edition of North Carolina Local Government Finance Policy Manual

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The School of Government is pleased to announce an updated North Carolina Local Government Finance Policy Manual. This new version of the manual, now available fully online, is a revamped resource for North Carolina local governments and public authorities, helping them navigate budgeting, financial management, contracting, accounting, reporting, and auditing regulations.

This manual serves as the anchor resource for North Carolina local government finance law and practice. It provides concise analyses of the Local Government Budget and Fiscal Control Act and other finance laws and addresses frequently asked questions. It also bridges the law and practice by providing sample ordinances, policies, and other implementation tools.

The online manual was created in partnership with the Local Government Commission (LGC), which is part of the NC Department of State Treasurer, and with support from Capital Management of the Carolinas.

Manual viewers will access resources to help work with auditors, the Local Government Commission, and other regulators as they navigate the state’s local finance requirements.

The first eight chapters are available now; the remaining chapters will be added over the next year.

A collaborative effort among School faculty members who specialize in local government finance—led by expert Kara Millonzi—and experienced practitioners, this manual reflects real-time statutory provisions. The resource replaces the previous LGC finance policy manual. The team worked with LGC staff and other financial professionals to incorporate the most relevant content to support local units.

The manual offers the following special features:

Interactive table of contents allowing navigation of content by subtopic
Customizable sample ordinances and policies for use within your organization
Connection of relevant blog posts, video tutorials, and other resources to specific topic areas; and
Real-time updates to address new laws and new issues

The manual is housed on NC Finance Connect, a full-service resource for those working in local government finance across the state. In addition to the manual, the website hosts a comprehensive list of relevant finance-related courses offered by the School, resources for local governments making recovery efforts in western North Carolina, upcoming Office Hours calls, partner organization resources, and more.

To explore more about and view the manual, visit ncfinanceconnect.com.

Published February 11, 2025