Annual Audit Reports Submitted to the Local Government Commission

The audit reports made available here were submitted by counties and municipalities to the Secretary of the LGC as required under North Carolina General Statute 159-34. Inclusion of a report does not imply that the report or its contents were approved by the LGC, its Secretary or its staff. Questions on the contents of the reports should be directed to the submitting county or municipality; LGC staff cannot answer questions specific to the contents of the reports. Note that if a municipality or county is not included in the table, the local government’s audit report either has not yet been received or has not yet been posted as of the last page update, Oct. 1, 2021.

The charter of the town of Spencer Mountain was suspended under NC Session Law 2016-45 and the suspension extended under NC Session Law 2019-29; the charter of the town of Eureka was suspended under NC Session Law 2019-29. Under this legislation, the Local Government Budget and Fiscal Control Act does not apply during the period of suspension; therefore, these towns are not required to submit an annual audit report.