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    <title>The State and Local Ledger</title>
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    <description>The State &amp; Local Ledger is a practical podcast for elected officials, government executives, finance professionals, and public-sector leaders. Hosted by Jack Reagan, Managing Director with UHY Advisors, the show explores government finance, budgeting, internal controls, grants management, transparency, AI, risk management, and operational performance. Each episode breaks down complex public-sector challenges into practical insights, real-world examples, and actionable strategies that help governments improve accountability, strengthen financial stewardship, and deliver better outcomes for their communities.</description>
    <copyright>© 2026 Jack Reagan</copyright>
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    <pubDate>Tue, 20 Oct 2026 20:04:30 -0400</pubDate>
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      <title>The State and Local Ledger</title>
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    <itunes:author>Jack Reagan</itunes:author>
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    <itunes:summary>The State &amp; Local Ledger is a practical podcast for elected officials, government executives, finance professionals, and public-sector leaders. Hosted by Jack Reagan, Managing Director with UHY Advisors, the show explores government finance, budgeting, internal controls, grants management, transparency, AI, risk management, and operational performance. Each episode breaks down complex public-sector challenges into practical insights, real-world examples, and actionable strategies that help governments improve accountability, strengthen financial stewardship, and deliver better outcomes for their communities.</itunes:summary>
    <itunes:subtitle>The State &amp; Local Ledger is a practical podcast for elected officials, government executives, finance professionals, and public-sector leaders.</itunes:subtitle>
    <itunes:keywords>government finance, budgeting, internal control, grants management, operational performance</itunes:keywords>
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      <itunes:name>Jack Reagan</itunes:name>
      <itunes:email>stateandlocalledger@gmail.com</itunes:email>
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    <itunes:complete>No</itunes:complete>
    <itunes:explicit>No</itunes:explicit>
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      <title>Financial and Operational Transparency</title>
      <itunes:episode>5</itunes:episode>
      <podcast:episode>5</podcast:episode>
      <itunes:title>Financial and Operational Transparency</itunes:title>
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        <![CDATA[<p>Across the country, citizens are asking harder questions about government. How is our money being spent?  Are public assets being used efficiently? Are departments delivering the services promised in the budget?  Today, we’ll present a framework that helps governments convert information into accountability, accountability into management action, and management action into meaningful reform.  We will discuss how that framework can strengthen public trust and why transparency must include both finances and operations.</p>]]>
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        <![CDATA[<p>Across the country, citizens are asking harder questions about government. How is our money being spent?  Are public assets being used efficiently? Are departments delivering the services promised in the budget?  Today, we’ll present a framework that helps governments convert information into accountability, accountability into management action, and management action into meaningful reform.  We will discuss how that framework can strengthen public trust and why transparency must include both finances and operations.</p>]]>
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      <pubDate>Tue, 20 Oct 2026 20:04:27 -0400</pubDate>
      <author>Jack Reagan</author>
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      <itunes:author>Jack Reagan</itunes:author>
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        <![CDATA[<p>Across the country, citizens are asking harder questions about government. How is our money being spent?  Are public assets being used efficiently? Are departments delivering the services promised in the budget?  Today, we’ll present a framework that helps governments convert information into accountability, accountability into management action, and management action into meaningful reform.  We will discuss how that framework can strengthen public trust and why transparency must include both finances and operations.</p>]]>
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      <itunes:keywords>government finance, budgeting, internal control, grants management, operational performance</itunes:keywords>
      <itunes:explicit>No</itunes:explicit>
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      <title>Building Better Budgets</title>
      <itunes:episode>4</itunes:episode>
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        <![CDATA[<p>Every year, governments across the country spend months preparing budgets. Department heads submit requests. Finance departments assemble spreadsheets. Elected officials debate priorities. Public hearings are held. Eventually, a budget is adopted.</p><p>But there is one problem I see over and over again. Many budgets are built by taking last year's budget and adjusting it up or down by a percentage. That approach may be simple. But it is not really budgeting. I want to discuss a practical framework for building better budgets.</p>]]>
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        <![CDATA[<p>Every year, governments across the country spend months preparing budgets. Department heads submit requests. Finance departments assemble spreadsheets. Elected officials debate priorities. Public hearings are held. Eventually, a budget is adopted.</p><p>But there is one problem I see over and over again. Many budgets are built by taking last year's budget and adjusting it up or down by a percentage. That approach may be simple. But it is not really budgeting. I want to discuss a practical framework for building better budgets.</p>]]>
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      <pubDate>Sun, 27 Sep 2026 10:49:57 -0400</pubDate>
      <author>Jack Reagan</author>
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      <itunes:author>Jack Reagan</itunes:author>
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        <![CDATA[<p>Every year, governments across the country spend months preparing budgets. Department heads submit requests. Finance departments assemble spreadsheets. Elected officials debate priorities. Public hearings are held. Eventually, a budget is adopted.</p><p>But there is one problem I see over and over again. Many budgets are built by taking last year's budget and adjusting it up or down by a percentage. That approach may be simple. But it is not really budgeting. I want to discuss a practical framework for building better budgets.</p>]]>
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      <itunes:keywords>government finance, budgeting, internal control, grants management, operational performance</itunes:keywords>
      <itunes:explicit>No</itunes:explicit>
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      <title>Internal Controls That Matter</title>
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      <itunes:title>Internal Controls That Matter</itunes:title>
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        <![CDATA[<p>When people hear the phrase “internal controls,” they often think about policy manuals, procedural checklists, and audit findings.</p><p>But good internal controls aren't about paperwork. Good internal controls reduce risk, improve efficiency, protect public resources, and provide confidence that financial information can actually be trusted. We're focusing on five of the most important controls every state and local government should be performing.</p>]]>
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        <![CDATA[<p>When people hear the phrase “internal controls,” they often think about policy manuals, procedural checklists, and audit findings.</p><p>But good internal controls aren't about paperwork. Good internal controls reduce risk, improve efficiency, protect public resources, and provide confidence that financial information can actually be trusted. We're focusing on five of the most important controls every state and local government should be performing.</p>]]>
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      <pubDate>Tue, 08 Sep 2026 09:32:53 -0400</pubDate>
      <author>Jack Reagan</author>
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      <itunes:author>Jack Reagan</itunes:author>
      <itunes:duration>1847</itunes:duration>
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        <![CDATA[<p>When people hear the phrase “internal controls,” they often think about policy manuals, procedural checklists, and audit findings.</p><p>But good internal controls aren't about paperwork. Good internal controls reduce risk, improve efficiency, protect public resources, and provide confidence that financial information can actually be trusted. We're focusing on five of the most important controls every state and local government should be performing.</p>]]>
      </itunes:summary>
      <itunes:keywords>government finance, budgeting, internal control, grants management, operational performance</itunes:keywords>
      <itunes:explicit>No</itunes:explicit>
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      <title>Proposed Uniform Grant Regulations Changes</title>
      <itunes:episode>2</itunes:episode>
      <podcast:episode>2</podcast:episode>
      <itunes:title>Proposed Uniform Grant Regulations Changes</itunes:title>
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        <![CDATA[<p>Exploring the changes proposed to the Uniform Grant Guidance, now called Uniform Grant Regulations.  Discuss practical changes to your government's processes that will be required once the UGR is adopted.</p>]]>
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      <content:encoded>
        <![CDATA[<p>Exploring the changes proposed to the Uniform Grant Guidance, now called Uniform Grant Regulations.  Discuss practical changes to your government's processes that will be required once the UGR is adopted.</p>]]>
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      <pubDate>Tue, 25 Aug 2026 15:55:32 -0400</pubDate>
      <author>Jack Reagan</author>
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      <itunes:author>Jack Reagan</itunes:author>
      <itunes:duration>1333</itunes:duration>
      <itunes:summary>
        <![CDATA[<p>Exploring the changes proposed to the Uniform Grant Guidance, now called Uniform Grant Regulations.  Discuss practical changes to your government's processes that will be required once the UGR is adopted.</p>]]>
      </itunes:summary>
      <itunes:keywords>uniform grant guidance, uniform grant regulations, UGG changes, grants management, grant changes</itunes:keywords>
      <itunes:explicit>No</itunes:explicit>
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      <title>State and Local Ledger - Introduction</title>
      <itunes:episode>1</itunes:episode>
      <podcast:episode>1</podcast:episode>
      <itunes:title>State and Local Ledger - Introduction</itunes:title>
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      <description>
        <![CDATA[<p>A brief introduction to the State and Local Ledger podcast.</p>]]>
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        <![CDATA[<p>A brief introduction to the State and Local Ledger podcast.</p>]]>
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      <pubDate>Tue, 25 Aug 2026 15:46:34 -0400</pubDate>
      <author>Jack Reagan</author>
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      <itunes:author>Jack Reagan</itunes:author>
      <itunes:duration>189</itunes:duration>
      <itunes:summary>
        <![CDATA[<p>A brief introduction to the State and Local Ledger podcast.</p>]]>
      </itunes:summary>
      <itunes:keywords>government finance, budgeting, internal control, grants management, operational performance</itunes:keywords>
      <itunes:explicit>No</itunes:explicit>
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