LGC Resources

The Local Government Commission's Resources

Audit Manual

Audit Manual


Audit Manual


The Local Government Commission is providing the Audit Manual for Governmental Auditors in North Carolina to Certified Public Accountants who perform audits of governmental units in North Carolina. The manual contains current pertinent information needed in the performance of governmental audits. It consolidates current literature and includes an index of available sources on governmental accounting and financial management and reporting.

Since the manual may not be all-inclusive, it is not intended to limit the scope of your audit, but should be considered as a reference guide. As such, it is designed to be beneficial to experienced governmental auditors as well as newcomers to this field.

Through periodic updates, the Local Government Commission will use the manual as our primary communication medium with you. Updates will be made through memos and an annual update each year. The Audit Manual is only available at the web-site of the NC Department of State Treasurer.

This manual has been developed in an effort to give assistance in the conduct of local government audits. Suggestions or constructive criticisms can enhance this publication and will be appreciated. The Local Government Commission would like to thank the various states, state agencies and the North Carolina Association of Certified Public Accountants for making their time and publications available to us.

Worksheets Audit Fees

Audit Fees

Audit Fees By Unit

Firms Providing Accounting Services

Firms Providing Accounting Services


External Links

External Links

North Carolina Statutes and Administrative Code

NC General Assembly - General Statutes and Session Laws

North Carolina General Statute Chapter 159: Local Government Finance

NC Administrative Code


North Carolina Agency Resources

NC Department of Revenue - Local Government Information

Public Schools of North Carolina - Financial and Business Services

Public Schools of North Carolina - Office of Charter Schools


North Carolina Organizations and Associations

NC League of Municipalities

NC Association of County Commissioners

NC Tax Collectors Association


UNC School of Government Resources

UNC School of Government

Coates' Canons:  NC Local Government Law Blog

UNC Environmental Finance Center - Water Sewer Dashboard

Finance Calendar of Duties for City and County Officials


National Agencies and Organizations

Government Auditing Standards ("The Yellow Book")

Government Finance Officers Association

Governmental Accounting Standards Board (GASB)

Municipal Securities Rulemaking Board - EMMA

Catalog of Federal Domestic Assistance

Electronic Code of Federal Regulations