Audit Reports of Local Governments
Annual Audit Reports
North Carolina General Statute 159-34 requires each unit of local government and public authority have its accounts audited each fiscal year and to submit a copy of the audit report to the Secretary of the Local Government Commission (LGC).
Audit Report Due Dates and Exceptions
Annual Audit Reports
North Carolina General Statute 159-34 requires each unit of local government and public authority to have its accounts audited each fiscal year and to submit a copy of the audit report to the Secretary of the Local Government Commission (LGC). Audit reports for are due four months after fiscal year end (for units other than housing authorities which are due nine months after fiscal year end). For counties, municipalities and most units of local government and public authorities, audit due date is October 31. See below for audit and due date exceptions.
Extensions to Audit Due Dates
The LGC does not grant exceptions or extensions to audit report due dates. With the challenges of COVID, however, the LGC did grant a blanket extension for all audit reports due on October 31, 2020 to January 31, 2021. See more here.
Exceptions to Audit Requirement
Charter Suspensions
The General Assembly suspended the charter of the Town of Eureka as of July 1, 2019; the Town is not required to submit audits during the period of suspension. See Session Law 2019-19.
The General Assembly suspended the charter of the Town of Spencer Mountain as of July 1, 2016; the Town is not required to submit audits during the period of suspension. See Session Law 2016-45 and Session Law 2019-19.
Waived Audits
Pursuant to G.S. 159-181(c), if the LGC has assumed control of the financial affairs of a local government or public authority, and the If the unit of local government or public authority failed to submit annual audit reports as required by G.S. 159-34(a), the LGC may waive the audit requirement for any or all of the missing reports. Audits have been waived for the following units and fiscal years:
Kingstown, FY 2020 and FY2021 audits
The LGC assumed control of the financial affairs of the Town of Kingstown on December 1, 2020.
Robersonville, FY2018, FY2019, and FY 2020 audits
The LGC assumed control of the financial affairs of the Town of Robersonville on October 6, 2020 and returned control on September 12, 2023.
Spring Lake, FY2021 audit
The LGC assumed control of the financial affairs of the Town of Spring Lake on October 5, 2021.
Changes to Unit Status
The Town of East Laurinburg’s charter was dissolved as of June 30, 2022. The last audit submitted by the Town was for FY2018.
Riegelwood Sanitary District transferred its water system to Columbus County Water and Sewer District IV in FY2020; therefore, this unit is not included in the list of utility districts for FY2021 and later.
Audit Reports and Submission Status
The annual audit reports submitted by counties, municipalities, and utility districts to the Secretary of the LGC as required under North Carolina General Statute 159-34 are available on the pages below.
Note that beginning with FY2022 audits, links to all audits are provided in a single table, along with the date that the report was submitted to the LGC. The list can be filtered by unit type or unit name, and can be sorted on a number of columns.
Resources
Annual Independent Audit; Rules and Regulations
North Carolina General Statute 159-34
Definitions of “Units of Local Government” and “Public Authorities”
North Carolina General Statute 159-7
Instructions and Resources for Submission of Audits