Libraries are typically formed as special purpose governments focused on providing access to information for citizens. As such, the approach to the financial management requires a different perspective than most local governments.

The Carl Vinson Institute of Government at the University of Georgia has created an online certificate program to meet this unique need. The program is comprised of six courses. Content includes budgeting, accounting, internal control, financial policies, purchasing, and payroll.

This course will introduce the participant to the five components of internal controls: control environment, risk assessment, control activities, information and communication and monitoring. Discussion will include the importance of internal controls for libraries including high risk areas libraries should consider. 

The course is comprised of self-study content which includes required reading, recorded webinars, and review questions. The participant is required to pass a final exam.

Upon successful completion of this course, participants will be able to:

• define internal control

• identify and define the five elements of internal control

• recall high risk areas for libraries

• recognize suggested procedures to address high areas of risk