It’s April, which means college basketball season is over, spring has begun, and local government budget development is underway. Budget ordinances must be adopted by July 1, but there are other steps required along the way. The chart below provides a high-level overview of steps in the budget development and adoption process, as required in the Local Government Budget and Fiscal Control Act. Please refer to the specific statutes for details.
| Item | Due Date | Statutory Reference |
|---|---|---|
| Hold budget workshops | ||
| Obtain budget requests from department heads | April 30, 2023 | G.S. 159-10 |
| Present draft budget and budget message to the governing board |
June 1, 2023 | G.S. 159-11(b) |
| File a copy of the draft budget in the office of the clerk to the board |
June 1, 2023 | G.S. 159-12(a) |
| Make the draft budget available to media, give notice of the time and place of the budget hearing |
G.S. 159-12(a) | |
| Schedule and host budget hearing | G.S. 159-12(b) | |
| Adopt the budget ordinance | July 1, 2023 | G.S. 159-13 |
Questions? See this list of Q&As on adoption of a budget ordinance from the UNC School of Government, or contact us at SLGFD@nctreasurer.com.