Information for the Public

Audit Reports and Submission Status

Check on the filing status of annual audit reports submitted by counties and municipalities to the Local Government Commission and access copies of the submitted reports.

Audit Reports and Status

Unit Assistance List

View the counties, municipalities, and water/sewer districts and authorities on the most recently published Unit Assistance List (UAL).

Unit Assistance List

Pre-Audit System Certifications

View annual certifications submitted by local governments using automated systems to fulfill the pre-audit requirements of N.C.G.S. 159-28.

System Certifications

Information for Concerned Citizens

The State and Local Government Finance Division (SLGFD) serves as staff to the Local Government Commission (LGC) and is responsible for monitoring the fiscal health of local government units and ensuring their compliance with the Local Government Budget and Fiscal Control Act (NC General Statutes Chapter 159, Article 3). Staff will notify units when fiscal and internal control findings, deficiencies, and other matters of fiscal concern are noted by independent auditors in a unit’s audit or are identified by our staff.  The LGC has the limited authority to assume control of the financial affairs of a local government unit when deficiencies in compliance with the Act arise to a level that meets the specific conditions outlined in NC General Statute § 159-181.

The scope of responsibility and the authority of the SLGFD and the LGC do not extend to investigating matters of abuse, corruption, conflicts of interest, and related allegations. Nor do they extend to political, management, or personnel matters.

The list below provides resources that may be helpful to citizens seeking information regarding their local governments. This resource list is not all-inclusive and does not constitute legal or official guidance or advice from the N.C. Department of State Treasurer, SLGFD, or the LGC.

Office of State Auditor

The North Carolina Office of the State Auditor investigates allegations of improper governmental conduct by state agencies or state employees within their statutory authority. Improper governmental conduct includes alleged fraud, misappropriation, mismanagement or waste of state resources. It also includes alleged violations of state or federal law, rule or regulation in administering state or federal programs, and substantial and specific danger to the public health and safety.

North Carolina Office of the State Auditor Hotline:  1-800-730-TIPS (8477) or visit the OSA website.

Other Agencies

Depending on your concerns, you may also wish to contact your District Attorney or the State Bureau of Investigation.  If you believe you have evidence that a crime has been committed, please contact your local law enforcement agency or the NC Attorney General’s office.

Coates’ Canons

The School of Government at UNC Chapel Hill maintains the "Coates’ Canons" blog with information on a variety of issues related to North Carolina local government law.  Topics can be searched using the "Blog Categories" tab, selecting a Blog Category at the bottom of page, or by using the search box. Links to several topics of interest are provided below.

Open Meetings Public Hearings Public Records


Financial Analysis Tools and Reports

Access financial data reported by local governments, state and local debt reports, analysis of county and municipal debt, and other data and reports.

Financial Analysis Tools and Reports