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

	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

Financial Performance Indicators and Responses to the LGC

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).

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