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                                                                    Exhibit 99.1


                     UNITED COMMUNITY BANKSHARES OF FLORIDA
                              United Heritage Bank

                          AUDIT AND NON-AUDIT SERVICES
                              Pre-Approval Policy


I.  STATEMENT OF PRINCIPLES:   The Audit Committee is required to pre-approve
the audit and non-audit services performed by the independent auditor in order
to assure that the provision of such services does not impair the auditor's
independence.  All services to be provided by the independent auditor require
specific pre-approval by the Audit Committee.  Any proposed services exceeding
pre-approved cost levels also require specific pre-approval by the Audit
Committee.  The term of any pre-approval is 12 months from the date of
pre-approval unless the Audit Committee specifically provides for a
different period.

II. DELEGATION:  The Audit Committee may not delegate its responsibilities to
pre-approve services performed by the independent auditor to management.  The
Audit Committee may, however, delegate pre-approval authority to one or more of
its members.  The member(s) to whom such authority is delegated shall report
any pre-approval decisions to the Audit Committee at its next scheduled meeting.

III. AUDIT SERVICES:  The annual Audit services engagement terms and fees will
be subject to the specific pre-approval by the Audit Committee.  The Audit
Committee will approve, if necessary, any changes in terms, conditions and fees
resulting from any changes in the scope of the audit or other matters.  In
addition to the annual Audit services engagement approved by the Audit
Committee, the Audit Committee may grant specific pre-approval for other Audit
services, which are those services that only the independent auditor can
reasonably provide.  Examples of those services include: attestation on
management reports on internal controls, services associated with any SEC
registration, periodic reports or other documents to be filed with the SEC
relating to securities offerings, consultations by the Company management as to
the accounting or disclosure treatment of transactions or events.

IV. AUDIT RELATED SERVICES:  Audit related services are assurance and related
services that are reasonably related to the performance of the audit or review
of the Company's financial statements or that are traditionally performed by the
independent auditor.  The Audit Committee believes that the provision of Audit
related services does not impair the independence of the auditor.  All Audit
related services must be pre-approved by the Audit Committee.  Examples are
Audit related services include:  financial statement audits of employee benefit
plans; due diligence services pertaining to potential business
acquisitions/dispositions, internal control reviews and assistance with internal
control reporting requirements, consultation by the Company's management as to
the accounting or disclosure treatment of transactions or events.
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V. TAX SERVICE:  The Audit Committee believes that the independent auditor can
provide a limited set of Tax services to the Company such as tax compliance
activities without impairing the auditor's independence.  However, the Audit
Committee will not permit the retention of the independent auditor in
connection with a transaction initially recommended by the independent auditor,
the purpose of which may be tax avoidance and the tax treatment of which may
not be supported in the Internal Revenue Code and related regulations.  Also,
the Audit Committee will not permit the retention of the independent auditor in
connection with tax planning engagements, or other engagements where the
independent auditor may need to opine on the sustainability of the tax treatment
in the financial statements.  All tax services must be specifically pre-
approved by the Audit Committee.  Examples of tax services include:  US Federal,
foreign, state and local tax compliance, Review of federal, foreign, state and
local income, franchise and other tax returns, Preparation of employee benefit
tax returns.

VI.  ALL OTHER SERVICES:  The Audit Committee may grant pre-approval to those
permissible non-audit services classified as All Other services that it believes
are routine and recurring services, and would not impair the independence of
the auditor.  Permissible All Other services must be specifically pre-approved
by the Audit Committee.

VII.  PRE-APPROVAL FEE LEVELS:  Pre-approval fee levels for all services to be
provided by the independent auditor will be established by the Audit Committee.
Any proposed services exceeding those levels will require specific re-approval
by the Audit Committee.

VIII. PROCEDURES:  Requests or applications to provide services will be jointly
submitted to the Audit Committee by the independent auditor, the Chief Financial
Officer and must include (1) a joint statement as to whether, in their view,
the request or application is consistent with the SEC rules on auditor
independence, and 2) a reasonably detailed description of the proposed services
and such other supporting documentation as may be necessary to ensure that the
Audit Committee clearly understands the nature and scope of the services it is
being asked to approve.
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                                   Exhibit 1

                         Prohibited Non-Audit Services


     -       Bookkeeping or other services related to the accounting records or
             financial statements of the Company.

     -       Financial information systems design and implementation.

     -       Appraisal or valuation services, fairness opinions or contribution-
             in-kind reports.

     -       Actuarial services.

     -       Internal audit outsourcing services.

     -       Management functions.

     -       Human Resource functions.

     -       Broker-dealer, investment adviser or investment banking services.

     -       Legal services.

     -       Expert services unrelated to the audit.