Effective Internal Controls for Local Governments

May 22nd & 23rd, 2024

9:00am-4:00pm, 9:00am-12:30pm

Course Details: This course will be offered in-person at the School of Government. It is a one and a half day course with lunch provided on the first day.

Course Overview: All local governments are at risk of fraud, such as asset misappropriation, financial statement fraud, and acts of collusion. Weak anti-fraud controls often directly contribute to allowing these acts of fraud to occur. Moreover, repeated internal control breakdowns and failures in accounting and financial management processes can land a unit on the Local Government Commission’s watchlist. It is therefore essential that local governments have a proper internal control framework in place that promotes efficient operations and guards against risks of fraud, misuse, waste, and abuse. 

During this two-day course, participants will learn how to apply the five components of internal control outlined in the GAO’s “Green Book” to implement strong and effective internal control systems. This course will focus on how to design control activities that promote effective business operations and explore how to implement strong internal controls over federal grant funds, including the ARP/CSLFRF award.

Who Should Attend?: This course is open to any local government employee or governing board member. It is particularly applicable to governing board members and employees in management positions, such as department heads, managers, finance officers, attorneys, and grant administrators, because persons in these roles are directly responsible for the design and implementation of internal controls. 

​​​After completing this course, participants will be able to:

• Understand the state law requirements related to budgeting and accounting that help units create sound financial management systems 
• Identify and apply the five components of internal control outlined in the Green Book and the COSO framework to implement internal controls necessary for effective daily operations
• Implement internal controls that promote the effective administration of the ARP/CSLFRF award and other federal grant programs, as required by the Uniform Guidance 
• Recognize techniques an auditor may use to test the effectiveness of internal controls