NOTE: Review the Audit Deadlines for Units Seeking LGC Approval of Debt (read more).
Audit Manual

​The Local Government Commission is providing the Audit Manual for Governmental Auditors in North Carolina to Certified Public Accountants who perform audits of governmental units in North Carolina. The manual contains current pertinent information needed in the performance of governmental audits. It consolidates current literature and includes an index of available sources on governmental accounting and financial management and reporting.

Since the manual may not be all-inclusive, it is not intended to limit the scope of
your audit, but should be considered as a reference guide. As such, it is designed to be beneficial to experienced governmental auditors as well as newcomers to this field.

Through periodic updates, the Local Government Commission will use the manual as our primary communication medium with you. Updates will be made through memos and an annual update each year. The Audit Manual is only available at the web-site of the NC Department of State Treasurer.
This manual has been developed in an effort to give assistance in the conduct of local government audits. Suggestions or constructive criticisms can enhance this publication and will be appreciated.  

The Local Government Commission would like to thank the various states, state agencies and the North Carolina Association of Certified Public Accountants for making their time and publications available to us. 

Authoritative Source Type ​​Revision Date

Authoritative Sources and Professional Literature
PDF 8/1/2017
Financial Reporting Checklist Type ​​Revision Date
NC Municipality PDF 8/1/2017
NC County PDF 8/1/2017
NC Board of Education PDF 3/1/2016
NC Charter School PDF ​3/1/2016
NC Hospital PDF 3/1/2016
NC Housing Authority PDF ​8/1/2017
Audit Manual
Single Audit
Audit Fees
Firms Providing Accounting Services
Audit Opinions and Reports
Pension Standards - GASB 67 and GASB 68
Pension Standard - GASB 73
OPEB Standards - GASB 74 and GASB 75