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State Auditor - Local Eligibility Testing Programs and Documents
​​The results of the audits by CPAs of the eligibility compliance requirement of certain designated federal programs that operate in the State of NC under split eligibility situations will be included in the State Auditor's State of North Carolina report on internal control and compliance in accordance with OMB Uniform Guidance. Please refer to LGC Memo 993.

LGC Memo 993 Impact of 2003 Federal Compliance Supplement

Independent auditors that audited the following designated federal programs as major for the year ending June 30, 2017 should complete the following Office of the State Audior Documents:  the turnaround document and CPA's Representation Letter, and if necessary, an Eligibility Error Document.  All documents can be found below.  The original copies should be submitted  to the LGC along with the audit reporting package.

​93.778 Medical Assistance Program
93.659 Adoption Assistance
 
  
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