The staff of the Local Government Commission (LGC) has issued a revised and expanded version of Memorandum #2015-15: Internal Controls for a Small Unit of Government.
The new memo, numbered #2026-04, provides up-to-date guidance and resources for implementing internal controls in a wide variety of important areas, with a special focus on segregation of duties for smaller units.
Visit the State and Local Government Finance Division website to access this memo and previous memos from LGC staff.