Unit Assistance List (UAL) Training Course

Online
- Click here to sign up to receive a notification when registration becomes available for this offering
Notify Me When Registration Is Available
Use the form below to receive a notification when the course offering December 5th has registration available.
E-mail Address
Enter an email address to receive a notification by email.

Text Message Number
Enter a phone number to receive a notification by text. Please include your country area code in your phone number.

Allow the School of Government to save your information?

The School of Government will keep your information in order to contact you about courses you may be interested in. We will never give or sell your information to an outside source.

December 5, 2025
Online
- Click here to sign up to receive a notification when registration becomes available for this offering
Notify Me When Registration Is Available
Use the form below to receive a notification when the course offering April 10th has registration available.
E-mail Address
Enter an email address to receive a notification by email.

Text Message Number
Enter a phone number to receive a notification by text. Please include your country area code in your phone number.

Allow the School of Government to save your information?

The School of Government will keep your information in order to contact you about courses you may be interested in. We will never give or sell your information to an outside source.

April 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.

UAL Agenda

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.

Online
Dates
December 5

View Additional Information
Class size (max.)275
Online
Dates
April 10

View Additional Information
Registration criteriaMust 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.

Budget.pdf

Internal Control_UAL_2025 online.pdf

Audit.pdf

For all registration questions, resetting passwords, or login issues please contact:

Dale Zuckert

Assistant Registrar

919.966.4414

registration@sog.unc.edu

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

Christa Stansbury

Program Associate, Courts Group

cstansbury@sog.unc.edu

Lead Faculty

William C. Rivenbark

James E. Holshouser Distinguished Professor; Professor of Public Administration and Government; Faculty Lead, Public Service Matters (Lead for North Carolina)

rivenbark@sog.unc.edu

Rebecca Badgett

Teaching Assistant Professor of Public Law and Government

rbadgett@sog.unc.edu