The resources below provide information on invoices received and approved for annual audits by the LGC pursuant to North Carolina General Statute 159-34 and North Carolina Administrative Code 20 NCAC 03 .0505. Please note that these lists do not necessarily represent all fees that a unit has paid or will pay for its annual audit, the contracted amount of the audit, or any invoices received but not yet reviewed and approved by the LGC.
Two sample RFPs for audit services are provided below. Please review the contents of the samples carefully to ensure they meet the needs and circumstances of your unit. The samples are for informational purposes only and do not constitute legal advice.
Please note: If your unit requires language in the RFP related to third-party preparation of financial statements, please refer to the City of Dogwood sample for suggested language. If your unit prepares its own financial statements, please use the Carolina County sample for suggested language regarding financial statement preparation.
The Carolina County sample is appropriate for units that require a Yellow Book or single audit.
The City of Dogwood sample is appropriate for units that require a Yellow Book audit but do not require a single audit.
As a service to units of local government, the staff of the LGC has compiled and is providing the following information submitted by firms offering audit and non-audit services. Neither the LGC nor its staff is responsible for the accuracy of the content in this list. Additionally, neither the LGC nor its staff recommend or endorse firms, and the inclusion of a firm on this list does not imply an LGC or staff endorsement, recommendation or approval. This list may not include all firms that offer these services; firms not included here are welcome to contact SLGFD@nctreasurer.com for information on how to submit their firm’s information.