2023 Audit Report Resources

Please use the following resources for audit reports submitted to the LGC for fiscal year 2023. Please contact SLGFD@nctreasurer.com if you need resources for fiscal years prior to 2021 or have any questions on submitting audit reports.

2023 Audit Reports

Creating a Compliant PDF Audit Report

Instructions for Submitting Audit Reports for Review – 2023

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 Items

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