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Annual Audit Forms and Resources

All Units of Government in North Carolina are required by G.S. 159-34 to receive and submit an annual audit report to the Local Government Commission.  These reports are due by statute no later than four months after the close of the units fiscal year.  Most local governments have fiscal years ending June 30, making their audit reports due October 31st of each year.

Contracting for Audits​
Instructions for Submitting Contracts - 2017 Audit contracts are submitted electronically using the instructions provided.  Paper copies are no longer accepted.
Audit Contract Form (Fill-in) - 2017
Annual Audit contract to be approved by the governing board.  File is PDF format with fill-in sections.  Unit should contract with audit firm as early as feasible, but no later than six months before their fiscal year end.
Audit Contract Form for Hospitals (Fill-in) - 2016 Annual Audit contract that has been modified for use by Hospitals.
AMENDED Audit Contract Form (Fill-in) – 2015  NEW Amended Audit Contract form for due date and/or fee changes, to be approved by original audit contract signatory parties.

Submitting Audit Reports
Creating a Compliant PDF Audit Report This document will show you how to create a PDF audit report that meets the new audit standards for the 2016 fiscal year.

Test whether or not your PDF document is compliant by visiting this link :  Federal Audit Clearinghouse.

Instructions for Submitting Audit Reports for Review - 2016
Audit reports are submitted electronically using the instructions provided.  Paper copies are no longer accepted.
Transmittal Document - 2016 This document is completed and sent with the audit report to the Fiscal Management Section of the NC State Treasurer.  The form outlines the required documents for submission of audit reports.
Data Input Download Instructions - 2016 A data input worksheet is a required document for every unit to complete and submit with their annual audit report.
Data Input Worksheets for Audit Submission This document is required to be completed by either the unit or auditor and submitted with audit report to the Fiscal Management Section of the NC State Treasurer.
Audit Report Reissued Form ​This document is to be used to submit reissued audit reports. 
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Submitting Invoices
Instructions for Audit Invoices - 2016 Invoices for annual audits must be approved for payment by this office before the unit of government may make payment to the audit firm.  Audit invoices are submitted electronically by the audit firm using instructions provided.  Paper copies are no longer accepted.

Request for Audit Services
Sample Request for Proposal of Audit Services To aid units of government in preparing a request for proposal for audit services.
Audit Fees Excel report lists 5 years of audit fee history by unit of local government.
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Annual Financial Information Report (AFIR)
Annual Audit Forms and Resources
Cash and Investments
Other Post-Employment Benefits (OPEB) Resources
Non-Audit Services
Aids to Financial Statement Preparation
Secondary Market Disclosure
Ancillary Governmental Participant Investment Program (AGPIP)