Effective Internal Controls for Local Governments

  • Chapel Hill, NC

Effective Internal Controls for Local Governments

May 22nd & 23rd, 2024

Course Details: This course will be offered in-person at the School of Government.

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 

The course offers up to 585 minutes or 11.5 hours (rounded) of continuing professional education credit (CPE).

  • Chapel Hill, NC
    May 22 - 23, 2024
    UNC School of Government
    400 South Rd
    Chapel Hill, NC 27514
    View Cancellation Policy
    Course participants who cancel their registration on or before May 14, 2024 will receive a full refund. No refund will be made for cancellations on or after May 15, 2024, but you will receive a transferrable credit to be used within 12 months. Click here to view the School’s full cancellation and refund policy.
    Registration and payment for this course grants access for a single attendee. In order to register a group of attendees, please register each person individually. If you have questions, please contact our registration office at registration@sog.unc.edu or 919.966.4414.
For all registration questions, resetting passwords, or login issues please contact:

Dale Zuckert

Assistant Registrar
For questions regarding course details, including location, schedule, materials, and continuing education credits, please contact:

Shannon Morris

Program Manager, Law and Finance Group
Teaching Assistant Professor
Albert and Gladys Hall Coates Distinguished Term Teaching Professor; Secretary, School of Government Foundation Board of Directors