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 statutory provisions for details.
Information on budget development can also be found in the PowerPoint module created by State and Local Government Finance Division staff on the Fiscal Training for Local Government Elected Officials page. (See Module #2, “Budgets”)
| Item | Due Date (As Applicable) | Statutory Reference |
|---|---|---|
| Hold budget workshops | ||
| Obtain budget requests from department heads | Before April 30, 2026 | G.S. 159-10 |
| Present proposed budget and budget message to governing board; ideally as part of a public meeting | By June 1, 2026 | G.S. 159-11(b) |
| File copy of proposed budget in the office of the board clerk same day it is submitted to board | By June 1, 2026 | G.S. 159-12(a) |
| Make proposed budget available to media, give notice of time and place of budget hearing | G.S. 159-12(a) | |
| Schedule and host public hearing taking comments on proposed budget | G.S. 159-12(b) | |
| Adopt budget ordinance (at least 10 days must pass between submission of budget to governing board and adoption) | By July 1, 2026 | G.S. 159-13 |
| Within 5 days of adoption, file copies of budget with finance officer, budget officer and board clerk | G.S. 159-13(d) |
Additional information on different aspects of the budgeting process is available from the UNC School of Government’s NC Finance Connect page on “Budgeting.” Contact LGC staff at SLGFD@nctreasurer.com with any questions.