Submitting Your 2022 Audit

The following sections provide information and resources for submitting your 2022 annual audit report. Information on submitting a 2021 audit report can be found here, and for submitting a 2020 audit here. Information on submitting prior year audit reports may be obtained by contacting LGC staff at SLGFD@nctreasurer.com.

2022 Audit Reports

Creating a Compliant PDF Audit Report

Instructions for Submitting Audit Reports for Review – 2022

LGC File Portal

NOTE: If an audit report is reissued and/or changes are made to the Data Input Workbook submitted with the audit report, the changes must be submitted to the staff of the LGC. Please see the "Resubmitting Audit Reports and Data" section below for details.

Tab/Accordion Item

If an audit report is reissued and/or changes are made to the Data Input Workbook submitted with the audit report, the changes must be submitted to the staff of the LGC via the LGC File Transfer Portal. To submit a reissued audit report and/or Data Input Workbook, visit the LGC File Transfer Portal, select Audits and then Audit Reports, then complete the information in the “Resubmission” section of the upload form. Note that the “Resubmission Form” used in previous years has been eliminated; instead, auditors will provide the necessary information regarding the submission on the upload form. However, any/all changes to an audit report or the Data Input Workbook must be documented in the upload form with the updated document(s). 

  Please Submit
 
Audit Report
Data Input
Workbook (reverified by FO)
What Changed?

 

 

Audit Report -
AND changes were made to amounts reported in the basic financial statements or the notes to the financial statements

X

X

Audit Report –
and NO changes were made to amounts reported in the basic financial statements or the notes to the financial statements
(Examples: a change was made to the MD&A unrelated to financial data, or there were single audit changes)

X

 

Data Input Workbook ONLY
(This change would only occur when an error was inadvertently made in entering the numbers into the workbook from the audit report and the numbers are being corrected)

 

X

Important Notes:

  • If the Data Input Workbook is updated and resubmitted, it must include an updated finance officer verification.
  • All county and municipal audit reports submitted to the staff of the LGC are made available on our website. Submitting reissued audit reports ensure we are making the most current version of the audit reports available.

LGC File Portal

Beginning with FY2021 audits, there were significant changes to the audit report submission process including new requirements for auditors and governing boards related to Financial Performance Indictors of Concern (FPICs). Questions? Please contact LGCFPIC@nctreasurer.com.

Please visit the webpage below for information on FPICs and required responses.

FPICs and Responses

This August 2022 memo provides additional information on developing your FPIC response.

Memorandum #2023-04

Submitting Audit Contracts

LGC File Portal

2023 Audit Contract Form and instructions are available below. The 2023 forms and instructions may be used for 2023 as well as prior fiscal years. Questions? Please contact LGC.Contract@nctreasurer.com.

Instructions for Submitting Audit Contracts – 2023

LGC-205 Standard Audit Contract Form - 2023

Instructions for Submitting Contract Amendments - 2023

LGC-205 Amended Audit Contract Form - 2023

Submitting Invoices

Invoices requiring LGC approval should be submitted via the LGC File Portal below. Questions? Please contact LGCInvoice@nctreasurer.com.

LGC File Portal

Instructions for Submitting Audit Invoices - 2022