Submitting Your Audit

Annual Audit Contract Forms and Submission

North Carolina General Statute 159-34 and North Carolina General Statute 115C-447 require all local governments, public authorities, and schools to have their accounts audited annually and to submit the audit report to the Secretary of the Local Government Commission. Additionally, the audit contract and all bills or claims for audit fees and costs must be submitted to the Secretary for approval.

The instructions and forms below are provided to help standardize and streamline the audit contract, invoice, and report processes.

*NEW* 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 lorna.hodge@nctreasurer.com.

 

 

Instructions, Forms, and Links

Submitting Audit Contracts

Submitting Audit Contracts

Instructions for completing and submitting the LGC-205 audit contract form. 

Instructions for Submitting Audit Contracts - 2020 

Contract form for all units other than charter schools. 

LGC-205 Standard Audit Contract Form

Contract form for all charter schools. 

Charter School Contract Form

2020 Instructions for completing and submitting an amended contract. 

Instructions for Submitting Contract Amendments

Amended Contract Form required when date or fee changes are made to an audit contract. 

LGC-205 Amended Audit Contract Form 

Submitting Audit Reports

Submitting Audit Reports

Instructions on creating a PDF audit report that meets current audit standards. Test whether or not your PDF document is compliant by visiting the Federal Audit Clearinghouse.

Creating a Compliant PDF Audit Report

Instructions for submitting your audit report. 

Instructions for Submitting Audit Reports for Review – 2019

Complete and submit the Transmittal Document with the audit report. 

Transmittal Document – 2019

An Audit Report Reissued 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.

Audit Report Reissued Form

Data Input Worksheets

Data Input Worksheets

A Data Input Worksheet must be completed by either the unit or auditor and submitted with the audit report.

Data Input Download Instructions - 2019

Data Input Worksheets for Audit Submission 

Airport 2019 Data Input

Board of Education A-J 2019 Data Input

Board of Education K-Z 2019 Data Input

Charter Schools 2019 Data Input

COG 2019 Data Input

County 2019 Data Input

District Health 2019 Data Input

ElectriCities 2019 Data Input

Hospital 2019 Data Input

Housing Authority 2019 Data Input

Library 2019 Data Input

Mental Health 2019 Data Input

Miscellaneous 2019 Data Input

Municipality A-B 2019 Data Input

Municipality C-E 2019 Data Input

Municipality F-H 2019 Data Input

Municipality I-Me 2019 Data Input

Municipality Mi-P 2019 Data Input

Municipality R-Sp 2019 Data Input

Municipality St-Z 2019 Data Input

Power Agencies 2019 Data Input

Tourism Development Authority 2019 Data Input

Utility Authority 2019 Data Input

All Other Units 2019 Data Input

Submitting Invoices

Submitting Invoices

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.

Instructions for Submitting Audit Invoices - 2019