Category: Budgeting

North Carolina Budget & Evaluation Officer Certification: FAQ

There is always room on the wall for a new shiny credential and on your resume for that matter.

The mission of the North Carolina Local Government Budget Association (NCLGBA) is to promote the budgeting profession through education, networking, and advocacy. As a strategy to promote the educational component of this mission, the NCLGBA created a certification program in July 2008 for members of the association to become Certified Budget & Evaluation Officers. Individuals seeking to become a Certified Budget & Evaluation Officer must possess a certain level of professional experience, must take four courses, and must pass three exams. I am writing this blog to respond to some of the most common questions associated with the certification, with the goal of promoting the certification program among budget and evaluation professionals.

Where can I obtain information on the certification program?

The website (www.nclgba.org) of the NCLGBA contains information on how to become certified, the benefits and values of certification, the upcoming courses and exams, and the list of certified budget & evaluation officers.

Do I have to be a member of the NCLGBA?

Yes. Individuals must be a member of the NCLGBA, including the association’s listserv.

How many years of professional experience do I need before seeking certification?

Individuals must have eight or more years of professional experience in local government budget and evaluation. This number decreases for individuals who possess more formal education. For example, individuals with an undergraduate degree need five or more years of professional experience and individuals with a master’s degree need three or more years of professional experience.

Do I have to complete my professional experience before taking the courses and respective exams?

No. In fact, individuals are encouraged to complete the courses and exams while obtaining the necessary years of experience.

How many courses do I have to take?

You must take four courses in the areas of budgeting, capital finance, performance measurement, and evaluation.

Where can I take the courses?

The School of Government offers courses in these areas on an annual basis. Another possibility is courses offered by the Government Finance Officers Association.

The 2017 courses are:

Budgeting in Local Government: 11/7-10 in Chapel Hill

Capital Financing in Local Government: 8/2-4 in Asheville

Performance Management in Local Government: 10/19 in Chapel Hill

Introduction to Program Evaluation for Budget and Management Analysts: 7/11-12 at NCLGBA’s Summer Conference

Practical Analytic Techniques for Local Government: 9/8 in Chapel Hill

While these are the dates for 2017 they are the approximate dates for these courses every year.

Do I have to take all four courses if I have taken related courses in pursuing my master’s degree?

Yes. Master-level courses cannot be substituted for continuing educational courses associated with the certification program.

How many exams must I take and what constitutes a pass?

You must take three exams in the areas of budgeting, capital finance, and performance measurement and must successfully answer 80 percent or more of the questions on each exam (there is not an exam related to the evaluation course).

Do I have to wait until I have taken all the courses before taking the exams?

No. In fact, you are encouraged to take the respective exam for each course as soon as you have taken the course to increase the probability of success.

How many times can I take an exam?

There is not limit on the number of times an individual may retake the exam.

Is a study guide available for the exams?

Yes. It can be found on the NCLGBA’s website.

What else should I do to prepare for my exams?

Of course you should look at the guide, but even better would be to go through your notes, readings, and slides from your coursework that you took to meet the requirements.

When are exams offered?

Exams are only offered twice a year in conjunctions with the summer and winter conferences of the NCLGBA.  This is the only opportunity to take the exams and they are only offered once per conference. There are no exceptions.

How do I become certified once I have completed the certification requirements?

You must complete the certification application form, which can be found on the NCLGBA’s website.

When will I receive my certification?

You will receive a letter from the president of the NCLGBA once your application has been approved. You will receive the actual certificate at the following conference of the NCLGBA!

Planning for Success (Part 1)

In a previous post, I mentioned objective and subjective data along with the NCDOR’s new reappraisal standards. That information will be helpful when reading this post. The new reappraisal standards have been in development for over two years and have involved committees with members from the NCDOR, UNC School of Government, and NCAAO. In August, the NCDOR emailed a draft of those standards to all assessors for review and comment. Some comments from local tax officials have been related to the need for additional staff in order to meet the new standards. Chapter 5 of Assessment Administration. Chicago, IL: IAAO, 2003 is a well written chapter detailing the management tasks needed for an assessment office to meet requirements and goals.  This post focuses on how planning well includes an effective justification of the assessor’s need for staff and resources. Understand first that we all engage in planning almost every day. It’s either done formally or informally. So if we’re going to plan anyway, we should plan well and be exposed to the best practices. Regarding planning, Albert Einstein is rumored to have said, “If I had 20 days to solve a problem, I would take 19 days to define it.” Our objective in this post is really to turn staff and resource concerns into math problems, without requiring Albert Einstein’s help for the solution.

These new reappraisal standards, if followed, will alter your goals and plan objectives. For example, checking and updating property characteristics data at a designated level of accuracy is an example of a plan objective tied to the goal of meeting the NCDOR reappraisal standards. That objective requires specific activities. Activities require people and resources. We hope all local tax officials desire to do quality appraisal and reappraisal work for the public they serve. Our taxpayers deserve competency, fairness, and equity. No doubt, high standards are needed and the NCDOR should be applauded for issuing them. NCGS 105-273(10a) defines a local tax official as including a member of a county board of commissioners. And while all local tax officials most likely desire to do a good job and meet standards, raising standards undoubtedly can require more staff or other resources, which in turn requires adequate funding.

“[T]he budget becomes an expression of public policy in terms of the resources a government is willing to allocate for equitable property taxation. The budget is also a reflection of how much political support exists for accurate and equitable assessments. Legal and administrative responsibilities cannot be met if resources are inadequate.”  Assessment Administration, 119.

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The Increasing Difficulty in Financing Cities

It’s getting harder to fund city government in North Carolina.

On the one hand, that might seem hard to believe. People continue to flock to many cities and towns across the state. More than half of the state’s population lives in a municipality. One recent projection from American City Business Journals sees the Raleigh and Charlotte metropolitan areas alone adding nearly 3 million people in the next 25 years. Those newcomers who choose to live in city limits will join existing city residents in paying city property taxes, and join all those who shop in North Carolina in paying sales taxes that cities receive a share of. Continue reading

Are You Sure We Don’t Have Tax Abatements?

Tax Abatement, visual by Ruth Lerner

Tax Abatement, visual by Ruth Lerner

I’m here to help alleviate fears.  In August 2015, the Governmental Accounting Standards Board (GASB) issued GASB Statement No. 77, Tax Abatement Disclosures.  The guidance, which if it were applicable to North Carolina governments, would be effective for fiscal year end June 30, 2017.  The requirements are relatively simple – if a government has any tax abatement agreements, as defined in the standard, there are certain note disclosure requirements that must be made regarding the agreement(s). A tax abatement in is defined in the standard as follows: Continue reading

Speaking the Same Language with Data

It is comforting to know that as assessors and appraisers, we speak the same language. We had a great learning experience last week in IAAO 331, Mass Appraisal Practices and Procedures. Our instructor was David Cornell, CAE, MAI. David is from New Hampshire and brought fantastic discussions to our group of 23 North Carolinians. The discussions and examples we experienced can be used for improving appraisal equity and uniformity in individual jurisdictions throughout our state. One of the items that we discussed was a worthy repeat from other mass appraisal courses: The importance of data in the assessor’s office. Not only do we need to collect the right data for model specification, but we have to collect it accurately.

At the upcoming NCAAO Fall Conference, the NCDOR will be conducting sessions on their new reappraisal standards, to be published later this year. Continue reading

Budgeting in Local Government Course

Registration is open for the School of Government’s Budgeting in Local Government course!

This is a great course that is designed for anyone who has responsibilities regarding local government budget preparation.  It also counts towards the Local Government Finance Officers Certification Program and the North Carolina Budget & Evaluation Officer Certification Program.

I am always excited to teach in this course, but I am particularly excited this year because Bill Rivenbark and I are co-directing it (before I take the reins next year).

Some of the topics include: economic development, tax efficiency and equity, financial condition analysis, revenue forecasting, citizen engagement, budgeting for schools, budgeting for enterprises, and the revenue-neutral property tax rate.

I hope to see some of you there this November!

Here is the link to register: https://www.sog.unc.edu/courses/budgeting-local-government

Welcome!

Benjamin Frankin, (1706-1790) , North American printer, publisher, writer, scientist, inventor and statesman. Source: Wkipedia

Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.

Benjamin Franklin, in a letter to Jean-Baptiste Leroy, 1789

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