Unit Assistance List (UAL) Training Course
- OnlineDecember 5, 2025
- OnlineApril 10, 2026
The purpose of this course is to provide local officials with concrete strategies to remove their respective local governments from the Local Government Commission’s Unit Assistance List. The course covers the budget adoption and implementation process, including the pre-audit requirement, the need for proper and documented internal controls, and the annual financial audit. It also presents the financial metrics and benchmarks used by the Local Government Commission to determine the fiscal health of counties and municipalities in North Carolina.
Additional information
Participants: This course is open only to local officials who work for local governments on the LGC’s Unit Assistance List.
Prerequisite: Fiscal Training for LG Elected Officials (2-hour online course). The website to access training materials can be found here.
Requirement: This 4-hour in-person course, along with the 2-hour online prerequisite training, will satisfy the 6-hour education requirement for county and city managers established by state statute. In addition to managers, the School and the LGC highly recommend that the finance officer and governing board members of units on the Local Government Commission’s Unit Assistance List attend this course.
- OnlineDecember 5View Cancellation PolicyCourse participants who cancel their registration on or before November 27, 2025 will receive a full refund. No refund will be made for cancellations on or after November 28, 2025, 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.$75.00Registration 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.
- OnlineApril 10View Cancellation PolicyCourse participants who cancel their registration on or before April 02, 2026 will receive a full refund. No refund will be made for cancellations on or after April 03, 2026, 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.View Additional InformationMust apply
Unit Assistance List (UAL) Agenda
Course: Virtual via Zoom
Friday, December 5, 2025
9:00-10:00: Budget - Bill Rivenbark
Provide an overview of the statutory requirement of an annual balanced budget ordinance,
focusing on budget violations in the general fund and the water & sewer funds. This session also
covers interfund transfers, preaudit process, and budget-to-actual variance reports.
10:00 to 10:15: Break
10:15 to 11:45: Internal Controls - Rebecca Badgett
Provide an overview of the need for proper internal controls, including preaudit process, written
policies, segregation of duties, signature authority, bank reconciliation, and month-end close.
This session also sets the stage for producing the annual financial statements.
11:45-12:15: Break
12:15 to 1:30: Audit - Bill Rivenbark
Provide an overview of management’s responsibility to prepare financial statements, including
finding an auditor, the audit process, and the meaning of an unmodified audit opinion. This
session also includes financial condition issues, which are commons reasons to be placed on the
LGC’s unit assistance list.
Internal Control_UAL_2025 online.pdf
Audit.pdf
Christa Stansbury
