Fiduciary Responsibilities of Local Elected Officials
- OnlineApril 8, 2026
This course will be held April 8th online via Zoom from 1:00pm-4:00pm.
Local elected officials are stewards of the public trust. They are responsible for guiding multi-million dollar county and municipal corporations that depend on numerous sources of revenues and that have multiple layers of policy and management responsibilities. Understanding their financial fiduciary responsibilities is one of their most important duties.
This workshop will focus on understanding and responding to the annual audit, maintaining adequate oversight of fund balance including its limitations and flexibility, and knowing the significance of the various communications and reporting requirements of the Local Government Commission. Attendees will learn from real-life examples of internal control challenges and other significant audit findings, and will see how board involvement can help overcome these challenges in ways that secure the local units’ financial stability. Relationships between the state and local governments in managing public funds will be explored.
LELA Level: This is a 101-level course in the Local Elected Leaders Academy. Elected officials who attend this class will earn 3 credits towards the Practitioner recognition certificate.
The North Carolina Association of County Commissioners provides cost offsets for county elected officials to attend LELA courses. For information on this discount please click the link below.
Additional information
CANCELLATION POLICY: Course participants who cancel their registration more than 7 calendar days before the course start date will receive a full refund. Otherwise, participants will receive a transferrable credit to be used within 12 months. More information can be found in the full cancellation and refund policy.
- OnlineApril 8View Scholarship Information
The North Carolina Association of County Commissioners provides cost offsets for county elected officials to attend LELA courses. For information on this discount please click the link below.
View Cancellation PolicyCourse participants who cancel their registration on or before March 31, 2026 will receive a full refund. No refund will be made for cancellations on or after April 01, 2026, but you will receive a transferrable credit to be used within 12 months. Click here to view the School’s full cancellation and refund policy.April 8, 2026 | 1:00pm-4:00pm | Online via Zoom | Registration Fee: $175.00
$175.00Registration and payment for this course grants access for a single attendee. In order to register a group of attendees, please register each person individually. If you have questions, please contact our registration office at registration@sog.unc.edu or 919.966.4414.
Lesly Vasquez
