Submitting Your 2024 Audit
The following sections provide information and resources for submitting your 2024 annual audit report. Information on submitting a FY2023 audit report can be found here, FY2022 here, FY2021 here, and FY2020 audit here. Information on submitting prior year audit reports may be obtained by contacting LGC staff at SLGFD@nctreasurer.com.
To find audit reports submitted to the LGC by local governments, please visit our Audit Reports of Local Governments page.
2024 Audit Reports
Creating a Compliant PDF Audit Report
Instructions for Submitting Audit Reports for Review – 2024
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.
A Data Input Workbook must be completed by either the unit or auditor and submitted with the audit report.
FY2024 Data Input Workbooks should be used for audits with fiscal year ends of June 30, 2024; September 30, 2024; December 31, 2024; and March 31, 2025.
Data Input Download Instructions - 2024
Data Input Workbooks for Audit Submission
Unless otherwise noted, all workbooks are current as of September 9, 2024.
Airport 2024 Data Input Revised 09-09-24
Boards of Education A-J 2024 Data Input Revised 09-09-24
Boards of Education K-Z 2024 Data Input Revised 10-21-24
COG 2024 Data Input Revised 09-09-24
County 2024 Data Input Revised 09-09-24
District Health 2024 Data Input Revised 09-09-24
ElectriCities 2024 Data Input Revised 09-09-24
Hospital 2024 Data Input Revised 09-09-24
Housing Authority 2024 Data Input Revised 09-09-24
Library 2024 Data Input Revised 09-09-24
Mental Health 2024 Data Input Revised 09-09-24
Municipality A-B 2024 Data Input Revised 10-21-24
Municipality C-E 2024 Data Input Revised 10-21-24
Municipality F-H 2024 Data Input Revised 10-21-24
Municipality I-Me 2024 Data Input Revised 10-21-24
Municipality Mi-P 2024 Data Input Revised 10-21-24
Municipality R-Sp 2024 Data Input Revised 10-21-24
Municipality St-Z 2024 Data Input Revised 10-21-24
Power Agencies 2024 Data Input Revised 09-09-24
Tourism Development Authority 2024 Data Input Revised 10-23-24
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 | ||
|---|---|---|
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Audit Report |
Data Input
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What Changed? |
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Audit Report - |
X |
X |
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Audit Report – |
X |
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Data Input Workbook ONLY |
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.
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.
This August 2022 memo provides additional information on developing your FPIC response.
Submitting Audit Contracts
The LGC-205 Audit Contract Forms have been updated; the form and instructions are available below. The 2025 forms and instructions should be used for FY2025 audits as well as any NEW contracts for prior fiscal years. Questions? Please contact LGC.Contract@nctreasurer.com.
Instructions for Submitting Audit Contracts – FY2025
LGC-205 Standard Audit Contract Form - FY2025
Modifications are being made to the Amended Audit Contract form, and updates for FY2025 will be posted in January. No material changes are anticipated, and the FY2024 Amended Audit contract form may continue to be used until the new form is available.
Note that beginning with FY2025, the audit due date for counties, municipalities, and other units with June 30 fiscal year ends that are required to submit audit contracts to the LGC for approval will be December 31 instead of October 31, Please see details on our blog.
Submitting Invoices
Invoices requiring LGC approval should be submitted via the LGC File Portal below. Questions? Please contact LGCInvoice@nctreasurer.com.