Efficient service delivery is challenged by financial management practices in local governments. UMC provides technical assistance to local governments to improve their revenue generation and collection, so that they can improve their financial status and provide better services to their citizens. UMC provides capacity building and training support to local governments, supports reconciliation of financial statements, assists in reviewing financial management procedures for the local governments. UMC also handholds cities in bringing about accounting reforms, and to transition from cash based system to accrual based accounting systems.