Annual Audit Forms and Resources

All units of local government and public authorities in North Carolina are required by G.S. 159-34 to have their accounts audited annually and to submit the audit report to the Secretary of the Local Government Commission. The instructions and forms below are provided to help standardize and streamline the audit contract, invoice, and report processes.

Contracting for Audits​
Instructions for Submitting Contracts - 2019 Instructions for completing and submitting the LGC-205 audit contract form.
Quick Reference Instructions - 2019      Quick reference instructions for submitting the LGC-205 audit contract form.
LGC-205 Standard Audit Contract Form                  Standard contract form for all units other than hospitals.
LGC-205 Hospital Audit Contract Form                 Contract form for hospitals required to submit their audit contracts for LGC approval.
Instructions for Submitting Contract Amendments - 2019 ​Instructions for completing and submitting the LGC-205 Amended contract form.
LGC-205 Amended Audit Contract Form ​Contract amendment form for contract changes (due date, fee, etc.)

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 - 2018
Audit reports are submitted electronically using the instructions provided.  Paper copies are no longer accepted.
Transmittal Document - 2018 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 - 2018 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 - 2018 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)