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May 9, 2018, 8:30 AM - 12:30 PM @ Nash County Ag Center
The adoption of the annual budget is one of the most important activities undertaken by a municipal council. The budget serves as the council's primary opportunity to establish priorities and as a tool for planning services and programs, and properly managing finances. This half-day course is designed to go beyond the strategic aspects and delve into the areas that are often confusing for elected officials, such as availability of fund balance, revenue-neutral tax rates, statutory limitations on available reserve funds and contingencies, the role of capital reserve funds, and the other important aspects of the overall budgetary process.
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