Audit Reports of Local Governments

photo showing pen beside boxes that have been checked with blue checkmarks

Annual Audit Reports

North Carolina General Statute 159-34 requires each unit of local government and public authority to have its accounts audited each fiscal year and to submit a copy of the audit report to the Secretary of the Local Government Commission (LGC) as soon as possible after the close of the fiscal year.  Audit reports for counties and municipalities are typically due by October 31 based on the terms of the local government's contract with its auditor.  The LGC offers units a one-month grace period, after which a report is considered late. Local governments may amend the terms of their contracts, with LGC approval, to further extend the due date under extenuating circumstances. 

Audit Report Submission Status

The map displays the submission status of the annual audit reports for the 100 counties and 552 municipalities in North Carolina. 

Hover over a county to see a list of all municipalities in the county and the dates the annual audit reports were received by the Secretary of the LGC.

Please note:  This information is current as of May 12, 2020 and does not reflect audit reports received since that date. Date displayed is the date the initial audit report was received by the Secretary of the LGC; subsequent or corrected submissions of the audit report are not reflected here nor are extensions to the due date based on amended contracts filed with the LGC. A submission date does not imply that the audit report was reviewed or approved by the Secretary of the LGC, only that the report was received. The charter of the town of Spencer Mountain was suspended under NC Session Law 2016-45 and the suspension extended under NC Session Law 2019-29; the charter of the town of Eureka was suspended under NC Session Law 2019-29. Under this legislation, the Local Government Budget and Fiscal Control Act does not apply during the period of suspension; therefore, these towns are not required to submit an annual audit report.

Green:  County and all municipalities have submitted annual audit reports
Orange:  Either the county or one or more municipalities have not yet submitted an annual audit report
 

Audit Reports

The annual audit reports submitted by counties and municipalities to the Secretary of the LGC as required under North Carolina General Statute 159-34 are available on the page below.

County and Municipal Annual Audit Reports Submitted to the LGC

Resources

Annual Audit Legislation

North Carolina General Statute 159-34

Definitions of “Units of Local Government” and “Public Authorities”

North Carolina General Statute 159-7