Submitting Your 2023 Audit
The following sections provide information and resources for submitting your 2023 annual audit report. Information on submitting a 2022 audit report can be found here, 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.
To find audit reports submitted to the LGC by local governments, please visit our Audit Reports of Local Governments page.
2023 Audit Reports
Creating a Compliant PDF Audit Report
Instructions for Submitting Audit Reports for Review – 2023
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.
FY2023 Data Input Workbooks should be used for audits with fiscal year ends of June 30, 2023; September 30, 2023; December 31, 2023; and March 31, 2024.
Data Input Download Instructions - 2023
Data Input Workbooks for Audit Submission
Unless otherwise noted, all workbooks are current as of October 13, 2023.
Airport 2023 Data Input Revised 10-13-23
Boards of Education A-J 2023 Data Input Revised 11-20-23
Boards of Education K-Z 2023 Data Input Revised 10-13-23
COG 2023 Data Input Revised 10-13-23
County 2023 Data Input Revised 11-16-23
District Health 2023 Data Input Revised 10-18-23
ElectriCities 2023 Data Input Revised 10-13-23
Hospital 2023 Data Input Revised 11-01-23
Housing Authority 2023 Data Input Revised 10-13-23
Library 2023 Data Input Revised 10-13-23
Mental Health 2023 Data Input Revised 10-18-23
Municipality A-B 2023 Data Input Revised 10-13-23
Municipality C-E 2023 Data Input Revised 10-13-23
Municipality F-H 2023 Data Input Revised 10-13-23
Municipality I-Me 2023 Data Input Revised 10-13-23
Municipality Mi-P 2023 Data Input Revised 10-13-23
Municipality R-Sp 2023 Data Input Revised 10-13-23
Municipality St-Z 2023 Data Input Revised 10-13-23
Power Agencies 2023 Data Input Revised 10-13-23
Tourism Development Authority 2023 Data Input Revised 10-13-23
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
|
What Changed? |
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|
|
Audit Report - |
X |
X |
|
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 2024 forms and instructions should be used for FY2024 audits as well as any NEW contracts for prior fiscal years. Questions? Please contact LGC.Contract@nctreasurer.com.
Instructions for Submitting Audit Contracts – 2024
LGC-205 Standard Audit Contract Form - 2024
Instructions for Submitting Contract Amendments - 2024
Note – No substantive changes were made to the FY2024 contract amendment form.
Submitting Invoices
Invoices requiring LGC approval should be submitted via the LGC File Portal below. Questions? Please contact LGCInvoice@nctreasurer.com.