Submitting Your 2025 Audit
The following sections provide new information and resources for submitting your FY 2025 audited financial statements, Data Input Workbook data, auditor communications, audit contracts, invoices and other related documents.
Beginning with FY 2025, the Data Input Workbook submission process will change. Data Input Workbook submissions will now be completed using a new module in the North Carolina Local Government System (LOGOS). In addition, auditor communications will also now be uploaded via LOGOS.
Audited financial statements and responses to financial performance indicators of concern (FPICs) will continue to be submitted via the LGC File Transfer Portal. Audit contracts and invoices will also continue to be submitted via the LGC File Transfer Portal.
For information on submitting FY 2024 and prior fiscal years audited financial statements, please see the links at the bottom of this page.
| FY 2025 Submission Type | Where to Submit |
|---|---|
| Audited Financial Statements | LGC File Transfer Portal |
| FPIC Responses | LGC File Transfer Portal |
| Data Input Workbook | LOGOS Audit Module |
| Auditor Communications | LOGOS Audit Module |
| Audit Contracts | LGC File Transfer Portal |
| Audit Invoices | LGC File Transfer Portal |
Instructions and Links
Please pay careful attention to the following steps as part of the FY 2025 audited financial statements submission process has changed.
Step 1: Obtain a LOGOS user account. Those submitting FY 2025 audited financial statement data input workbook information are now required to have a LOGOS user account. Audit firms may request a LOGOS user account by completing the NC LOGOS User Access Request Form for Audit Firms. After staff have verified the information in the request form, each audit firm user will receive an email with instructions for finalizing their account setup. Please allow up to two weeks for the initial account setup.
Finance officers who already have a LOGOS account for LGC-203s will now see a new option after logging in: “Audit Module-View/Submit/Review-Data Input Reports and Audit Review Communication Letters.” There is no need for finance officers who already have a LOGOS login to complete a user access request form.
Step 2: Finalize your FY 2025 audited financial statements.
Step 3: In the LGC File Transfer Portal, upload the finalized audited financial statements (in PDF format).
Step 4: In the LOGOS Audit Module, input the FY 2025 audited financial statement data. This module replaces the previous Excel-based Data Input Workbook.
Step 5: In the LOGOS Audit Module, upload auditor communications (e.g. AU-260, AU-265, Management letters written by the Auditor to the Unit).
Step 6: Upload to the LGC File Transfer Portal any required responses to financial performance indicators of concern (FPICs). (Note that FPIC responses are due to the LGC no later than 60 days after the auditor’s presentation to the governing board, per 20 NCAC 03 .0508. See Memorandum #2023-04 for more information on submitting FPIC responses.)
Resubmitting 2025 Audited Financial Statements and Data
If audit data entered into LOGOS requires corrections, the auditor and finance officer will receive an email from LGC staff detailing the requested changes. This email includes a link to LOGOS where changes can be made and submitted in that system. Please read this email carefully as correspondence with LGC staff outside LOGOS may be required.
To resubmit a PDF of the audited financial statements, visit the LGC File Transfer Portal, select “Audits” and then “Audit Reports,” then complete the information in the “Resubmission” section of the upload form. Remember any/all changes to an audited financial statement must be documented in the upload form with the updated document.
All county and municipal audited financial statements submitted to the LGC and reviewed by LGC staff are made available on our website. Resubmitting audited financial statements will ensure that we are making the most current versions available.
Submitting Audit Contracts
The LGC-205 Audit Contract Forms have been updated; the form and instructions are available below. The 2025 forms and instructions should be used for FY 2025 audits as well as any NEW contracts for prior fiscal years. Questions? Please contact LGC.Contract@nctreasurer.com.
Instructions for Submitting Audit Contracts - FY 2025
LGC-205 Standard Audit Contract Form - FY 2025
Use the form and instructions below to submit audit contract amendments. An amendment must be filed by the unit or auditor when the audit cannot be completed in accordance with the terms of the original audit contract. (For example, if an audit is submitted after the contracted deadline, the contract must be amended to reflect the new submission date.)
Instructions for Submitting Audit Contract Amendments - FY 2025
Submitting Invoices
Invoices requiring approval should be submitted via the LGC File Transfer Portal. Questions? Please contact LGCInvoice@nctreasurer.com.
Instructions for Previous Years' Audits
Click the links below to access audit submission instructions and Data Input Workbooks for previous fiscal years.
Units submitting audits for fiscal years prior to FY 2025 should fill out the corresponding Data Input Workbooks and submit them in the Excel format through the LGC File Transfer Portal. Do not use the LOGOS Audit Module for prior year audit submissions.
For more information on submitting prior year audited financial statements and related documents, contact LGC staff at LGCAuditReview@nctreasurer.com.