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

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​

2020 contracts have been updated and include important changes.  Auditors and units should use the updated contract form for FY 2020 audits and not previous versions. 

The instructions below provide details on the changes to the 2020 contract forms.

For audit contract forms for fiscal years prior to 2020, please contact Lorna Hodge at 919-814-4299 or

Instructions for Submitting Audit Contracts - 2020 Instructions for completing and submitting the LGC-205 audit contract form.
LGC-205 Standard Audit Contract Form Contract form for all units other than charter schools.
Charter School Contract Form Contract form for all charter schools.
Instructions for Submitting Contract Amendments - 2020 Instructions for completing and submitting an amended contract.
LGC-205 Amended Audit Contract Form Form required when date or fee changes are made to an audit contract.

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 - 2019
Audit reports are submitted electronically using the instructions provided.  Paper copies are no longer accepted.
Transmittal Document - 2019
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 - 2019
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 form must accompany any audit report reissued after LGC staff accepts the audit report and notifies the unit and the auditor of the acceptance.  If the audit report has not yet been accepted by LGC staff,  the form is not required. 
Submitting Invoices
Instructions for Submitting Audit Invoices - 2019 All bills or claims for audit fees and costs must be submitted for LGC approval before any payment is made.  These instructions provide helpful information on preparing and submitting invoices for approval.

Request for Audit Services
Audit Fees
Excel report lists 5 years of audit fee history by unit of local government.

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)