AFIR

Annual Financial Information Report

AFIR Submission Process for FY 2025

NOTE: In administrative code, the due date for the Annual Financial Information Report (AFIR) is October 31. However, LGC staff acknowledge that with the change in the due date for the FY 2025 audited financial statements to December 31, it may not be practical to submit an AFIR before the audited financial statements are complete.  As a result, AFIRs for FY 2025 and after will be considered on time if they are submitted on or before December 31. 

As of FY 2024, the U.S. Census Bureau no longer provides a website for Annual Financial Information Report (AFIR) uploads. 

Completed AFIR templates should be submitted using the AFIR Submission page on the LGC File Transfer Portal. Accessing the AFIR submission portal does not require a login or password. 

It is important that you read the AFIR Instructions below and the instructions on the first tab of the AFIR itself prior to submitting your FY 2025 report. 

NOTE: All AFIRs prior to FY 2024 should be emailed to AFIR@nctreasurer.com. Only AFIRs for FY 2024 and after can be submitted through the AFIR submission portal. 

For questions on downloading, completing, or submitting the AFIR template, please contact LGC staff at 919-814-4300 or AFIR@nctreasurer.com.

The AFIR Report

North Carolina General Statute 159-33.1 and North Carolina Administrative Code (20 NCAC 03 .0408) require certain units of local government to submit a statement of financial information to the Secretary of the Local Government Commission. To fulfill this requirement, counties and municipalities in North Carolina can submit the AFIR report on or before December 31 to correlate with the change in due date for the FY 2025 audited financial statements. 

The AFIR template was designed in consultation with representatives of local governments, state agencies, Legislative Research, the North Carolina League of Municipalities, and the North Carolina Association of County Commissioners.

Instructions, Forms, and Links

AFIR Instructions

FY 2025 AFIR Template

AFIR Submission Portal

AFIR Data

2012 - Present

Reports and analysis based on AFIR data submitted by counties and municipalities from 2012 to present.

North Carolina County and Municipal Financial Information

1994 - 2011

AFIR data submitted by counties and municipalities from 1994 to 2011.

Note that the AFIR report format was different prior to 2012. This Excel spreadsheet provides a line number mapping between the data elements collected in the report form used from 1994-2011 and the data elements collected in the current report form.