Date: December 4, 2026 | One Day | Eastern AHEC, 2600 W. Arlington Blvd., Greenville, NC 27834| Registration fee: $40

Registration will close one week before the program. 

This practical, in-person course is designed for local officials whose units are on the Local Government Commission’s Unit Assistance List. The course provides concrete strategies for strengthening financial management practices, addressing fiscal concerns, and working toward removal from the Unit Assistance List.

The program focuses on three core areas of local government financial management:

• Budget Process. Review the statutory requirements for adopting and administering an annual balanced budget ordinance, with a focus on avoiding budget violations in the general fund and water and sewer funds. Topics include budget amendments, interfund transfers, the preaudit process, and using budget-to-actual reports to monitor financial activity throughout the year.
• Internal Controls. Explore the internal controls necessary to safeguard public funds and maintain accurate financial records. Topics include written policies and procedures, segregation of duties, signature authority, bank reconciliations, and month-end close. Participants will also examine how these day-to-day financial practices support audit readiness and the preparation of annual financial statements.
• Audit Process. Review management’s responsibility for preparing accurate financial statements and successfully completing the annual audit. Topics include selecting an auditor, preparing for and navigating the audit process, understanding the auditor’s opinion, and addressing common financial condition concerns that may result in placement on the LGC’s Unit Assistance List. The course will also address the financial metrics and benchmarks used by the Local Government Commission to evaluate the fiscal health of North Carolina counties and municipalities.

UAL 2026 Agenda