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June 14, 2017, 9:00 AM - 12:00 PM @ Moore County Agricultural Center
This workshop will focus on the financial fiduciary responsibilities that elected officials have regarding the annual audit, the oversight of fund balance, and reporting requirements of the Local Government Commission. Specifically, there will be a focus on two of the most frequently challenging arenas: what an audit is (and, more importantly, what it is not) and the limitations and flexibility that a governing board has regarding the use of fund balance. Instruction will include real-life examples of internal control challenges and how board involvement can help overcome those challenges. Attendees will also learn about the types of questions that elected officials should ask of their staff and their independent auditors, and what various correspondences from the Local Government Commission actually mean.
Attendees will receive 3 credits in the “Workshops and Programs” category toward Local Elected Leaders Academy (LELA) recognition.
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