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Statutory and Other Internal Controls

Local governments and public authorities have a duty to be good stewards of public moneys and assets. Proper management and expenditure of a local unit's revenues are important both to ensure that sufficient funds are available and to maintain public trust in the government. Internal controls are processes designed to safeguard the assets of the local unit. There are some controls that are mandated by statute. These are necessary but not sufficient. A local government must implement additional controls related to the receipt, budgeting, management, obligation, and disbursement of public funds. Here you will find information about required controls and best practices. There are also tools to help smaller units in particular implement internal controls with limited staff and resources.

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Statutes

Blog Posts

Finance in Five

Case Law Summaries

Interactive Resources