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Audit and Accounting Resources
Page Description​
Audit Manual Contains pertinent information needed in the performance of governmental audits in North Carolina.
Single Audit Resources for the performance of single audits in accordance with Government Auditing Standards (GAGAS), OMB Circular A-133, and the State Single Audit Implementation Act.
Audit Fees An excel spreadsheet listing audit fees, by unit name.  The report is updated annually and covers four years.
Firms Providing Accounting Services  A list of accountants that are willing to provide non-audit service and the type of services they provide.
​​Audit Opinions and Reports Provides sample opinion reports including unmodified, modified, adverse and qualified opinions.  Also includes Federal and State Single Audit opinion reports.
Pension Standards - GASB 67 & GASB 68 Information and resources to facilitate the understanding and implementation of GASB Statements 67 and 68.
​​Pension Standard - GASB 73 Information and resources to facilitate the understanding and implementation of GASB Statement 73

 

Tips for Your Upcoming Audit
A list of tips that will make this audit season run smoothly

Memo 2017-07
Auditors Responsibilities and the Role of SLGFD Staff

Memo 2017-08
Local Entities Responsibilities for the Financial Reports and Records

  
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