Submitting Your Audit

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.

The following resources are to be used for FY2020 audit reports. Please refer to our 2019 Audit Report Resources page for resources for audits prior to FY 2020.

2020 Audit Reports

Submitting Audit Reports

Submitting Audit Reports

Creating a Compliant PDF Audit Report

Instructions for Submitting Audit Reports for Review – 2020

Transmittal Document – 2020

NOTE: If an audit report is reissued and/or changes are made to the Data Input Workbook submitted with the audit report, the changes must be submitted to the staff of the LGC. Please see the "Resubmitting Audit Reports and Data" section below for details.

Data Input Workbooks

Data Input Workbooks

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

Data Input Download Instructions - 2020

Data Input Workbooks for Audit Submission 

Airport 2020 Data Input

Board of Education A-J 2020 Data Input

Board of Education K-Z 2020 Data Input

Charter School A - E 2020 Data Input

Charter School F - O 2020 Data Input

Charter School P - Z 2020 Data Input

COG 2020 Data Input

County 2020 Data Input

District Health 2020 Data Input

ElectriCities 2020 Data Input

Hospital 2020 Data Input

Housing Authority 2020 Data Input

Library 2020 Data Input

Mental Health 2020 Data Input

Municipality A-B 2020 Data Input

Municipality C-E 2020 Data Input

Municipality F-H 2020 Data Input

Municipality I-Me 2020 Data Input

Municipality Mi-P 2020 Data Input

Municipality R-Sp 2020 Data Input

Municipality St-Z 2020 Data Input

Power Agencies 2020 Data Input

Tourism Development Authority 2020 Data Input

Utility Authority 2020 Data Input

All Other Units 2020 Data Input

Resubmitting Audit Reports and Data

Resubmitting Audit Reports and Data

If an audit report is reissued and/or changes are made to the Data Input Workbook submitted with the audit report, the changes must be submitted to the staff of the LGC along with a Resubmission Form.

The Resubmission Form replaces the “Audit Report Reissued Form” and is now required regardless of whether the auditor has received an email from LGC staff that the report has been reviewed. Any/all changes to an audit report or the Data Input Workbook now require a Resubmission Form and the updated document(s).

  Please Submit
 
Audit Report
Data Input
Workbook (reverified by FO)
Resubmission Form
What Changed?

 

   

Audit Report -
AND changes were made to amounts reported in the basic financial statements or the notes to the financial statements

X

X

X

Audit Report –
and NO changes were made to amounts reported in the basic financial statements or the notes to the financial statements
(Examples: a change was made to the MD&A unrelated to financial data, or there were single audit changes)

X

 

X

Data Input Workbook ONLY
(This change would only occur when an error was inadvertently made in entering the numbers into the workbook from the audit report and the numbers are being corrected)

 

X

X

Important Notes:

  • If the Data Input Workbook is updated and resubmitted, it must include an updated finance officer verification.
  • An updated Transmittal Document is only required if any of the information provided on the original Transmittal Document has changed.
  • All county and municipal audit reports submitted to the staff of the LGC are made available on our website. Submitting reissued audit reports ensure we are making the most current version of the audit reports available.

Resources and Links:

Resubmission Form

Transmittal Document

Data Input Workbooks

 

 

Audit Contracts

*NEW* - 2021 contract forms are being updated and will include important changes.  The new contract forms will be available here shortly - those who use the contract forms provided by LGC staff MUST use the 2021 forms for any 2021 audits. Contracts on 2020 forms for 2021 audits will not be accepted.

2021 audits - contract forms will be available here shortly and will be announced on the LGC Staff Blog. Please visit the blog for this and other announcements, and use the "Sign Up" button at the top of the page to receive email notifications whenever new entries are posted.

2020 audits - Please use the resources in "Submitting Audit Contracts" below for FY2020 audits.

2019 audits and prior - For audit contract forms for fiscal years prior to 2020, please contact Lorna Hodge at 919-814-4299 or lorna.hodge@nctreasurer.com.