Audits
Audits
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Use this portal to submit finalized audit reports for LGC approval as required pursuant to G.S. 159-34(a). Please note that LGC staff cannot accept an audit report for review unless the audit contract has been received and approved by the LGC staff. If an amended contract is required, LGC staff will not approve a final invoice until the amended contract is received and approved by LGC staff. North Carolina Administrative Code (20 NCAC 03 .0502) requires that the auditor present the audited financial statements including any compliance reports to the government unit's governing body or audit committee in an official meeting in open session as soon as the audited financial statements are available but not later than 45 days after the submission of the audit report to the Secretary. See 20 NCAC 03 .0508 for the full list of items to be included in the presentation.
For fiscal years prior to 2025, use the LGC File Transfer Portal to submit Auditor Communications including AU-C 260, AU-C 265, and/or management letters.
For the 2025 fiscal year and after, these Auditor Communications are to be submitted in the LGCs Local Government System (LOGOS).
For fiscal years prior to 2025, use this form to submit Data Input Workbook.xlsx through the LGC File Transfer Portal.
For fiscal years 2025 and after, the Data Input Reports are to be entered in the LGCs Local Government System (LOGOS).
For Fiscal years 2025 and after the Financial Performance Indicators will be provided in a user friendly printable format for units within LOGOS. The FPIC will be separate from the data input report to provide to unit governing boards. All FPIC Responses, as required pursuant to 20 NCAC 03 .0508, are to be submitted through the LGC File Transfer Portal. Please note that North Carolina Administrative Code (20 NCAC 03 .0502) requires that the auditor present the values of Financial Performance Indicators to the governing body of the unit.