Audit Reports of Local Governments
Annual Audit Reports
North Carolina General Statute 159-34 requires each unit of local government and public authority 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).
Audit Report Due Dates and Exceptions
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). Audit reports are due six months after fiscal year end (except audits for housing authorities, which are due 10 months after fiscal year end). For counties, municipalities, and other units of local government with a fiscal year end of June 30, the audit due date is December 31. See below for audit and due date exceptions.
Extensions to Audit Due Dates
The LGC does not grant exceptions or extensions to audit report due dates.
Exceptions to Audit Requirement
Charter Suspensions
The General Assembly suspended the charter of the Town of Spencer Mountain as of July 1, 2016, until June 30, 2026; the Town is not required to submit audits during the period of suspension. See Session Law 2016-45, Session Law 2019-19 and Session Law 2023-49.
Waived Audits
Pursuant to G.S. 159-181(c), if the LGC has assumed control of the financial affairs of a local government or public authority, and if the unit of local government or public authority failed to submit annual audit reports as required by G.S. 159-34(a), the LGC may waive the audit requirement for any or all of the missing reports. Information on the history of assumption of control by the LGC and waived audits is available here.
Changes to Unit Status
The Town of East Laurinburg’s charter was dissolved as of June 30, 2022. The last audit submitted by the Town was for FY2018.
Audit Reports and Submission Status
The annual audit reports submitted by counties, municipalities, and utility districts to the secretary of the LGC as required under North Carolina General Statute 159-34 are available on the pages below.
Note that beginning with FY2022 audits, links to these audits are provided in a single table, along with the date that the report was submitted. The list can be filtered by unit type or unit name, and can be sorted on a number of columns.
Resources
Annual Independent Audit; Rules and Regulations
North Carolina General Statute 159-34
Definitions of “Units of Local Government” and “Public Authorities”
North Carolina General Statute 159-7
Instructions and Resources for Submission of Audits