Information for Governing Bodies

Welcome to Information for Governing Bodies

This webpage is provided by LGC staff as a means of sharing resources with members of local government governing bodies to support them in fulfilling their important financial duties and responsibilities. Please contact us with questions or to let us know what other information we can share to assist you in your role as a local government elected official:  SLGFD@nctreasurer.com | (919) 814-4300.

Fiscal Training for Local Government Elected Officials

LGC staff has developed fiscal training for local government board members on some of the key aspects of the Local Government Budget and Fiscal Control Act.  Although this training is useful for anyone involved in a local government or public authority in North Carolina, it has been specifically developed for elected officials.  Please visit our Fiscal Training page for details.

LGC Fiscal Training for Local Government Elected Officials

Other valuable training is available from the organizations below. Visit their websites to find the courses and resources the offer.

NC League of Municipalities

NC Association of County Commissioners

UNC School of Government

Resources and Sample Documents

Sample Documents Resources
Sample Budget Ordinance NCGS Chapter 159 Excerpt
Sample Budget Amendment Memo 2015-15: Internal Controls for a Small Unit of Government
Sample Financial Summary Internal Controls and Petty Cash
Sample Fund Balance Policy Internal Controls in Cash Receipts and Deposits
Sample Debt Management Policy Internal Controls Over Inventory and Capital Assets
Sample Credit Card Policy The Preaudit Process
Sample Fleet Maintenance Policy Budgeting for Debt- and Grant- Funded Capital Projects
Sample Code of Ethics Policy Best Practices For Preparing a Budget
Sample Conflict of Interest Policy Common Mistakes When Preparing a Budget
Sample Obligation of Budget Form NCLM 10 Keys to Financial Oversight

 

Blogs

LGC Staff Blog

Coates' Canons: NC Local Government Law (UNC School of Government)

Tab/Accordion Items

The resources and links on this page are not necessarily an exhaustive list and are provided for informational and general guidance purposes only. The Department of State Treasurer and the State and Local Government Finance Division are not responsible for the completeness or accuracy of the content of any external website. Resources accessed from this list should not be relied upon as legal advice or as official policy of the DST, SLGFD or the Local Government Commission.