Submitting Your Audit Contract & Audit Report
What’s New for Fiscal Year 2026?
In accordance with G.S. 159-34, the finance officer of the unit is responsible for filing the FY 2026 audited financial statements with the secretary of the Local Government Commission.
The auditor may upload the audit report and related documents through the LGC’s electronic submission system; however, submission will not be deemed complete until the finance officer has reviewed and certified the submission.
The auditor, finance officer, other unit staff member designated by the finance officer, or a third party approved by the unit may enter all Data Input Report (DIR) information except the information on the “auditor provided data” tab. The “auditor provided data” tab, formerly referred to as the “transmittal doc info” tab, must be completed by the auditor.
The finance officer shall review, approve, and certify the accuracy and completeness of the (DIR) in the North Carolina Local Government System (LOGOS) prior to LGC staff review, regardless of whether the DIR is prepared by the auditor or the unit.
Finance officer certification is required for any corrected or revised submissions.
Finance officer certification of the DIR shall be completed in a timely manner following notification that the DIR is ready for review and within time frames prescribed by LGC staff. Failure to complete certification in a timely manner may result in the audit being considered late due to unit action rather than auditor performance.
Audit Submission Guidance
The sections below outline the current requirements and resources for submitting FY 2026 audited financial statements, Data Input Report (DIR) information, auditor communications, audit contracts, invoices, and other related documents.
The following audit documents must be submitted through the LOGOS Audit Modulebefore LGC staff can begin their reviews:
- Audited Financial Statements
- Data Input Report (DIR)
- Auditor Communications (as applicable)
The following documents must be submitted through the LGC File Transfer Portal:
- FPIC Responses (as applicable)
- Responses are due within 60 days of the auditor’s presentation to the governing board, per 20 NCAC 03 .0508. See FPIC guidance for details and sample responses.
- Audit Contracts & Invoices
LOGOS User Accounts
As discussed above, access to the LOGOS Audit Module is required in order to complete the FY 2026 audit submission process. To establish or request additional LOGOS user accounts, email LOGOS@nctreasurer.gov .
Governmental Units:
Please review the finance officer’s information for accuracy. If any details are incorrect, submit updated information via the LGC File Transfer Portal: Finance Officer Updates.
To complete the required certification of the Data Input Report (DIR), the finance officer must have data entry permissions in the LOGOS Audit Module, and not “read only” access. If permissions need to be requested or updated, email LOGOS@nctreasurer.gov.
Audit Firms:
An approved audit contract must be on file before audit firm staff can be granted access to LOGOS to assist with completing the DIR.
For information on submitting FY 2025 and prior fiscal years’ audited financial statements, please see the links at the bottom of this page.
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 Standard Audit Contract Form for FY 2026 is now available at the link below. This updated contract form should be used for all FY 2026 audits. A summary of changes to the contract form can be found in the FY 2026 instructions document. Please email LGC.Contract@nctreasurer.gov with any questions.
FY 2026 - Instructions for Submitting Audit Contracts
FY 2026 - LGC-205 Standard Audit Contract Form
The LGC-205 Audit Contract Forms 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. Please note that the FY 2025 contract should not be used for FY 2026 audits. See above for a link to the updated contract form and instructions for FY 2026. Questions? Please contact LGC.Contract@nctreasurer.gov.
FY 2025 - Instructions for Submitting Audit Contracts
FY 2025 - LGC-205 Standard Audit Contract Form
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.)
FY 2025 - Instructions for Submitting Audit Contract Amendments
Submitting Invoices
Invoices requiring approval should be submitted via the LGC File Transfer Portal. Questions? Please contact LGCInvoice@nctreasurer.gov.
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.
Submitting Your 2025 Audit
For more information on submitting prior year audited financial statements and related documents, contact LGC staff at LGCAuditReview@nctreasurer.gov.