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This course is an overview of the basics of local government finance in North Carolina from a very practical perspective. It is not a “debit and credit” accounting course nor does it assume you have a formal accounting education or background. Rather, this course will introduce you to the basic job functions that are typically housed in the Finance Department, with more attention given to those that are found in smaller governments. This course also will tie those functions back to the requirements for all local governments found in the NC General Statutes, primarily the Local Government Budget and Fiscal Control Act (G.S. 159 Article 3).