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NORTH CAROLINA
DEPARTMENT OF STATE TREASURER
STATE AND LOCAL GOVERNMENT FINANCE DIVISION
AND THE LOCAL GOVERNMENT COMMISSION
_________________________________________________________________________________
JANET COWELL T. VANCE HOLLOMAN
TREASURER DEPUTY TREASURER
325 NORTH SALISBURY STREET, RALEIGH, NORTH CAROLINA 27603-1385
Courier #56-20-45 Telephone (919) 807-2350 Fax (919) 807-2352
Physical Address: 4505 Fair Meadow Lane, Blue Ridge Plaza, Suite 102, Raleigh, NC 27607
Website: www.nctreasurer.com
Memorandum #2012-13
TO: Local Government Officials and Certified Public Accountants
FROM: Sharon Edmundson, Director, Fiscal Management Section
SUBJECT: Contract to Audit Accounts (Form LGC-205) and Approval of Interim and
Final Invoices
DATE: February 29, 2012
Contract and Invoice Process for 2012
Thanks to all of you for helping us implement our revisions to the contract and invoice process in
the 2011 fiscal year. Our intent in developing this new process is to increase productivity and
reduce costs for all business processes. Overall, we have received positive feedback regarding the
new process. We are making small changes/improvements, which are discussed below, in this
second year based on the constructive feedback received from you.
As a reminder, State and Local Government Finance Division (SLGFD) approval is
required for all contracts and invoices for audit services, including special audits and
agreed-upon procedures related to internal controls, for all local governments and
public authorities, including charter schools. Exceptions: SLGFD contract and invoice
approval is NOT required for Public Housing Authorities or for hospitals operating under G.S.
131E or G.S. 131E-40. These hospitals are still required to submit annually audited financial
statements for our review. Hospitals operating under G.S. 159-39 do not require SLGFD invoice
approval but do require audit contract approval, as well as approval of the annual audit.
Revised Contract Form and Revised Submission and Invoice approval Processes
Use of the standard form Rev. 2011 Audit Contract or form Rev. 2012 Audit Contract is required
for all 2012 audits (fiscal year ends June 30, 2012 through March 31, 2013). Due to changes in the
form Rev 2012 Audit Contract we encourage use of only the 2012 contract as soon as it is
published to our website.
Contract Form and Submission of Contract to SLGFD: the most current contract
forms and instructions are available on our web site (http://www.nctreasurer.com). Select
“State and Local Government Finance”, then “Auditing and Reporting Resources”, and
finally “Contract Forms and Memoranda”. Contracts, invoices, engagement letters and
peer review reports must be sent in PDF form to the SLGFD through a portal at
http://nctreasurer.slgfd.leapfile.net.
Contract Approval: SLGFD no longer evidences its approval of the contract with a
physical signature. However, our approval is still required before audit work can
begin. SLGFD approval is indicated via email to the auditor and unit of government.
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Signed copies of the contract will not be returned to either the unit or the
auditor. This process is designed to reduce the approval time for all invoices and
contracts as well as eliminate postage cost.
To assist you in efficiently processing your audit contract, we added “Steps to Completing
the Audit Contract” as an addendum to the Rev. 2012 Audit Contract. We recommend that
parties to the contract review the “Steps” before submitting the audit contract to the
SLGFD. Following these steps will help eliminate any delays in our approval of your audit
contracts.
One item that was overlooked by several units and auditors in 2011 was the requirement
to complete the Board Approval Date section of the contract. G.S. 159-34(a) states that “the
auditor shall be selected by and shall report directly to the governing board.” Please fill in
the date that the Governing Body approved the Audit Contract in the designated space
appearing directly under the Mayor/Chairperson of the governing board signature line (pg.
3 of the audit contract).
Invoice Approval: Invoices for audit work completed must be sent to
[email protected] for approval. Approved invoices will be returned by email to
the auditor who will then submit the approved invoice to the unit for payment. Please note
that SLGFD approval is required before the unit is permitted to pay the invoice: G.S.
159-34(a) states “it shall be unlawful for any unit of local government or public authority to
pay or permit payment of such bills or claims without this approval.” There are two types
of entities to which this statute does not apply – public housing authorities and hospitals.
We have updated our quick reference instruction cards for both contract and invoice processes to
provide you easy steps to follow in completing the processes. These documents are attached to
this memo and also are available on our website.
Changes to Audit Contract
We have made one significant change to the audit contract for 2012 although it is simply putting
specifically in the contract language the practice that we have followed for many years regarding
invoice approval. Item 9 of the contract has been revised to require the auditor and unit to clearly
state the amount the audit firm can bill the unit for interim audit work. Please note that the
SLGFD has specific rules that determine the amount of interim billing permitted under the
contract as follows:
o The maximum amount an auditor can bill for interim work is limited to75% of the
current audit fee for services rendered if the contracted fee amount is a fixed
amount.
o If any part of the current year contract fee is variable, invoices for interim work are
limited to 75% of the prior year’s total audit fee as approved by the SLGFD.
For your reference, we have attached a report by unit of the total approved invoiced amounts (per
our records) with a second column showing the 75% cap of that total 2011 invoiced amount. This
cap amount is the maximum amount that will be approved for interim work in 2012 for all
variable rate contracts. The attached version includes invoices processed by the SLGFD as of
February 16, 2012. This report will be updated on our web site in early March and at subsequent
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intervals for any additional invoices received. As specified above - we will base our 2012 contract
approval for variable rate audit contracts on these amounts. Please email Lisa Olson at
[email protected] or call (919)-807-2382 if you have any questions about your total 2011
invoiced amounts.
Requests for Audit Fee Information
Audit contract fees and terms for North Carolina local governmental units are public information.
We frequently receive requests for this information from local governmental units and
independent auditors. It is our responsibility to maintain adequate documentation and to provide
accurate information to benefit both the local governmental unit and the independent auditor. We
appreciate your cooperation and assistance in accomplishing this goal. A listing of audit fees is
available on our website at www.nctreasurer.com, under “State and Local Government Finance,”
then “Auditing and Reporting Resources”, then “Auditors and Audit Fees” Questions concerning
invoices should be directed to Lisa Olson at [email protected] or (919)807-2382.
Pre-Issuance review
Auditors who are required either by the NC State Board of CPA Examiners or by the SLGFD staff
to have a pre-issuance review of their work must add a statement to the engagement letter or
contract indicating the requirement for pre-issuance review as well as a statement that the unit of
government will not be billed for the pre-issuance review. The pre-issuance review must be
completed prior to the completed audit being submitted to the SLGFD and the pre-issuance
review report issued by the reviewer must accompany the audit report when submitted to the
SLGFD. Audits submitted without the pre-issuance review report will not be reviewed by SLGFD
staff until such reports are received.
LGC_News listserv
Please strongly encourage you and your staff to subscribe to this listserv. Each person who relies
on professional or administrative information from the SLGFD should be a member of the listserv
to enable them to receive the most current announcements regarding local governments, their
auditors and other issues of interest. To subscribe please do the following:
Email your request including your first name, last name and email address to
[email protected] .
The email subject line should read, “LGC_News listserv Registration”
New Website
The North Carolina Department of State Treasurer is scheduled to deploy a new website in the
spring of 2012. Instructions for the Contract and Invoice submission process may change when
the new website is deployed. Changes to our existing processes or communication regarding the
website will be first published on the LGC_News listserv.
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RFPs for Audit Services
A sample Request for Audit Proposals (RFP) for Audit Services modified for GASB 34 and the
revised GAO Independence Standards also is available on the website under “Auditing and
Reporting Resources”.
Contract Individual Line Items
Addendum A to this memo contains line item discussion on all major areas of the contract, which
might be useful for units or auditors who are unfamiliar or wish for additional clarification with
the audit contract.
Questions or Comments
Contracts: Becky Dzingeleski [email protected] or (919)807-2396
Invoices: Lisa Olson [email protected] or (919)807-2382
Compliance audit issues: Jim Burke [email protected] or (919)807-2389
A fill-in form copy (in PDF format) of the 2012 contract is available on our website at
www.nctreasurer.com. Select “State and Local Government Finance”, then “Auditing and
Reporting Resources”, and finally “Contract Forms and Memoranda”.
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325 NORTH SALISBURY STREET, RALEIGH, NORTH CAROLINA 27603-1385
Courier #56-20-45 Telephone (919) 807-2350 Fax (919) 807-2352
Physical Address: 4505 Fair Meadow Lane, Blue Ridge Plaza, Suite 102, Raleigh, NC 27607
Website: www.nctreasurer.com
Additional Information for 2012 Contract to Audit Accounts
The following are items to be considered in planning for audit engagements.
1. Acceptable contract forms – Due to changes in the Rev. 2012 standard audit contract
Form, units and auditors should make an effort to use the Rev. 2012 form.
2. Issuance of a qualified opinion (Item #4): The contract is prepared contemplating that an
unqualified opinion will be issued. If the auditor becomes aware of circumstances that will
prevent the issuance of an unqualified opinion, the auditor should immediately contact the
staff of the SLGFD. G.S. 159-34(a) requires units of local government to have annual financial
statements prepared in accordance with generally accepted accounting principles and that
those statements be audited in accordance with generally accepted auditing standards. When
the unit can prevent a qualification by performing additional work or contracting with a third
party to perform additional work, we require that work to be performed. An audit report with
a qualified opinion is acceptable only in circumstances where it is not possible or practical to
prevent the qualification through additional work. In this case, the amended contract must
state in Item #3 or #4 the reasons for the qualification. A final invoice for the audit of
financial statements upon which a qualified opinion is issued will not be approved without a
contract amended in this manner.
3. Peer reviews are to be provided to governmental units and SLGFD (Item #5): By
accepting an audit engagement that is subject to the standards for audit as set forth in
Government Auditing Standards issued by the Comptroller General of the United States, the
auditor warrants that he/she will meet all of these standards, as well as the standards for a
peer review and continuing professional education. Item #5 of the contract requires the
independent auditor to provide a copy of their most recent peer review report to the
governmental unit and the Secretary of the LGC for any qualifying contracts submitted after
the acceptance date of the peer review report, even if that acceptance is conditional. For
example, if a firm received a peer review report dated January 5, 2011, and it is accepted by
the Peer Review Program on February 21, 2011, the firm must submit that current peer
review report to the SLGFD for any contracts submitted after that date.
It is possible there will be additional contractual requirements if the audit firm receives a
rating of pass with deficiencies or fail. Audit firms that have received a peer review rating
other than pass must contact the Secretary of the Local Government Commission for peer
review analysis before contracting with any Local Government Units.
4. Due date for audit reports and audited financial statements (Item #6): Local
governmental units and independent auditors are encouraged to contract for audit
engagements as early as possible so that the auditor may promptly begin performance of the
audit engagement. Item #20 of the contract states that the contract should be approved before
the audit begins. Interim audit work is encouraged and in fact may be essential as part of the
evaluation of the internal control structure required in a compliance audit.
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It is our policy that financial statements are due to the SLGFD no later than four months after
the end of the fiscal year. Therefore, the due date for the audit (Item #6) must be four months
after fiscal year end – October 31 for June 30 year ends. An initial contract submitted with a
due date later than 4 months after the fiscal year-end will not be approved by the SLGFD.
5. Significant Deficiencies and Material Weaknesses (Item #7): The contract states that all
matters defined as significant deficiencies or material weaknesses in AU 325 of the AICPA
Professional Standards [Statements on Auditing Standards (SAS) No. 115] will be
communicated to the Governing Board in writing. Further, a copy of any written
communications concerning matters that the auditor believes will benefit management,
whether or not required by AU 325, must be sent to this office. This includes the SAS No. 115
(AU 325) report, Communicating Internal Control Related Matter Identified in an Audit; the
SAS No. 114 report (AU 380), The Auditor’s Communication With Those Charged with
Governance; and any other letters written to management concerning their fiscal policies
OMB Circular A-133 and Government Auditing Standards require the auditor to report all
significant deficiencies and material weaknesses. Any significant deficiencies and material
weaknesses cited in the management letter also must be included in the GAGAS (Yellow Book)
report and/or identified as a finding in the single audit report(s).
6. Fees structure (Item #9): Fees are to be divided into 3 components: year-end bookkeeping
assistance, audit, and preparation of financial statements. The fee for each component may be
a fixed amount, a variable amount, or a combination of both. The fixed fee must be stated as a
fixed dollar amount. The variable fee must be stated as a rate per hour or rate per some other
unit of work. For instance, some contracts specify a certain rate per major program for the
compliance portion of the audit. Variable rates for the contract must be shown on the face of
the contract, in the engagement letter or in an addendum attached to the contract. A
maximum limit may or may not be stated.
a. If both a fixed and a variable fee are shown, the contract must clearly indicate how
those fees are to be determined. The contract should specify what services the fixed
portion covers. The contract may show a minimum or maximum fee. The variable fee
must be stated as a rate per hour or rate per some other unit of work. If standard
hourly rates are submitted on a separate sheet, all parties should confirm the rates
before SLGFD approval of contract. The contract may reference the engagement letter
for more details on the fee such as hourly rates and caps on total fees. If the parties
agree to this presentation, the contract should specify the page number(s) where this
information can be located in the engagement letter. A copy of the engagement letter
must be submitted with the contract.
b. Each invoice should show all calculations necessary to compute the fee from the rates
shown in the contract.
c. The Fiscal Management Section has specific rules outlining the total amount of fees
that can be approved for interim bills permitted under the contract. New language has
been inserted into the contract that specifies the cap on interim payments to be 75% of
the current audit fee for services rendered if the contracted fee amount is a fixed
amount. If any part of the fee is variable, interim payments are limited to 75% of the
prior year total audit fee to be calculated based on the invoices approved by the SLGFD.
If the contract fee is in any part variable we will compare the authorized interim
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payment on the contract to 75% of last year’s actual approved total audit fee amount
according to our records.
d. We have attached a report by unit of total 2011 contract invoice amounts per our
records and a column listing 75% of that amount. This report includes invoices
processed by us as of February 16, 2012. This report will be updated regularly and will
be available on our web site beginning in early March for any additional invoices
received. We will base our variable fee invoice approval on these prior year total
invoiced amounts. These amounts will be different from your records if you submitted
an invoice that was not processed by us until after February 16 or if we do not have an
accurate record of your contract invoices. Please email Lisa Olson at
[email protected] or call at 919-807-2382 if you have any questions about
your payment amounts.
e. Auditors performing Yellow Book and Single Audits may perform very limited
bookkeeping services for their client. Therefore, we anticipate that the line for year-end
bookkeeping assistance under Item #9 will be blank or contain limited fees. Please refer
to our Memorandum #994 for further discussion of this issue. Fees for proposing
adjusting entries should be included with fees for audit services.
f. Auditors performing a Yellow Book or Single Audit may not perform material
bookkeeping services or make management decisions for the client. Consequently, if
year-end bookkeeping is needed to prepare the records for audit, the auditor cannot do
it. A determination should be made as early as possible if bookkeeping services are
needed so that the unit may secure the needed assistance of a third party and that the
audit may proceed in a timely matter
7. Units with outstanding revenue bonds (Item #10): The audit contract states that the
auditor will audit all required legal disclosures of the governmental unit. Those auditors
working with local governmental units that have outstanding revenue bonds will include in
the notes to the audited financial statements, a calculation demonstrating compliance with the
revenue bond rate covenant. Additionally, the auditor should be aware that any other bond
compliance statements or additional reports required in the authorizing bond documents need
to be submitted to the SLGFD simultaneously with the local government's audited financial
statements unless otherwise specified in the bond documents.
8. Submission of audited financial statements to the SLGFD (Item #11): The
responsibility for sending the audited financial statements and any accompanying compliance
reports to the SLGFD is assigned to the auditor per the terms of the contract. The failure to
submit these documents by December 1st (for June 30 FYE), regardless of when the audit is
presented to the unit, will result in the need to execute an amended contract prior to any
further invoice approvals. In most cases, the unit still has an obligation to supply other
organizations with copies of its audited financial statements. The auditor is responsible for
submitting audited financial statements and the management letter to the SLGFD when a
single audit has been performed under the requirements of the federal Single Audit
Amendments of 1996 and OMB Circular No. A-133, when a single audit is required to be
performed under the requirements of the State Single Audit Implementation Act only or a
financial audit is required to be performed in accordance with Government Auditing
Standards.
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Secondary market disclosure requirements (Item #11): Item 11 of the contract outlines
the type of information and sections to be included in the audit report for units subject to
Secondary Market Disclosure Requirements. Another requirement that falls under Item #11
is the filing of annual secondary market disclosures with the Municipal Securities Rule
Making Board (MRSB) under Rule 15c2-12 of U.S. Securities and Exchange Commission (SEC)
Act of 1934. The annual filing must be made by January 31st every year. Effective July
1, 2009 (due to a SEC rule change) the Municipal Securities Rulemaking Board (MSRB) is the
only official repository for North Carolina. Also, continuing disclosure must be transmitted
electronically via the Electronic Municipal Market Access (EMMA) system of the MSRB.
Documents must be in PDF format and word-searchable (that is, allowing the user to search
for specific terms used within the document through a search or find function). Registration
for EMMA is required and is user-friendly. We urge units to register early to avoid last minute
struggle with meeting the disclosure deadline. The January 31st date is the contractual
deadline and cannot be extended. Failure to file by the deadline is a material event
that requires a material event notice to the MSRB, indicating the failure to file
timely. The failure to file timely also must be reported in any future final official
statements for five years, and should be reported in the audit report for the fiscal
year in which the filing was due.
9. Additional investigative audit work required (Item #14): The contract requires the
auditor to inform the governing board in writing of the need for any additional investigations
as a result of the audit and any additional fees required. This includes additional work
required as a result of deficiencies in accounting records, compliance violations, or potential
criminal activities. The audit contract should be amended to reflect the additional
work and additional fees. Any amendment to the contract must be voted on by the
governing board in a public meeting and approved by our office. Any additional
invoices also must be approved by our office using the new process.
10. Amended Contracts (Item #15): Auditors submitting final audited financial statements
after December 1st (for June 30th year-end audits) will be required to submit an
amended contract and a written explanation of the delay in submitting the audited
financial statements, and a description of corrective actions to be taken to ensure
the timely completion of future audit engagements before any outstanding interim
and/or final invoices will be approved. The amended contract should include a modified due
date and/or fee change and must be signed by the original parties to the contract, unless the
duties of the original parties have been assumed by other persons. Please reference this
change in the written explanation provided with the amended contract. All amendments to
the audit contract must be approved by a vote of the governing board in a public
meeting; please note that approval date on the amended contract.
11. Engagement letters (Item #16): If the auditor and unit clarify their audit arrangements by
use of an engagement letter, a copy of the letter should be included with the contract when
submitted to our office. The engagement letter is to be referenced in Item #18 of the audit
contract. The engagement letter will be void as to any terms that conflict with the audit
contract per Item #17 of the Contract to Audit Accounts.
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Contracts with engagement letters that contain indemnification clauses will not be
approved by our office. The auditor and unit may not by mutual agreement exclude audit-
related services from the scope of the contract and from approval of the Secretary of the
SLGFD. Any agreement relating to the audit engagement (i.e. engagement letter) that is not
attached to and referenced in the Contract to Audit Accounts will not be enforceable. Audit
fees should be specified in the contract as Item #9 or a reference given to the engagement
letter or addendum if the fee structure is included in one of these.
12. The SLGFD provides an electronic copy of the reporting package to the State agency that most
commonly distributes funds to that type of government to allow the agency to follow up on
identified compliance and internal control problems. We will distribute this copy of the audit
report for the following types of entities to the agencies indicated below. The Agencies listed
below utilize only copies of the reporting package that have first been reviewed by the staff of
the SLGFD, copies sent directly to these agencies by the unit or auditor will be discarded.
Unit of Government State Agency Receiving Copy of Report from
SLGFD
Boards of Education and Charter Schools Department of Public Instruction
Counties Department of Health and Human
Services (DHHS)
Regional Mental Health Centers DHHS
Councils of Governments DHHS and Department of Commerce
District Health Departments DHHS
Hospitals DHHS
Municipalities Department of Transportation
Regional Libraries Department of Cultural Resources
Regional Airports Department of Transportation
The audit report we send to the Department of Health and Human Services (DHHS) will
be utilized by all of the divisions within that agency. Each local government will be
responsible for providing copies to other State agencies that provided assistance in
programs that had findings. In addition to the copies required to be submitted to the
SLGFD and the federal clearinghouse, one copy of the reporting package must be
submitted to each State grantor that provided State financial assistance, except for the
State agencies that receive copies of the reports from the SLGFD as noted above. The
State agencies list above will have access to the approved PDF audit report files, so
sending additional paper copies to the SLGFD is no longer required.
13. Additional State Requirements to Audit Certain Federal Programs as Major: The
Office of State Auditor (OSA) performs the Single Audit for the State of North Carolina. For
several major programs of the State, a local government will make eligibility determinations.
Under the 2003 federal Compliance Supplements, OSA would have to either test the eligibility
determinations made by local governments or rely upon the testing of eligibility by local
government auditors. The OSA, North Carolina Association of County Commissioners
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(NCACC), North Carolina Association of Certified Public Accountants (NCACPA), and several
county finance officers agreed that the local government auditors would test this new
eligibility requirement. In order to meet the objectives of this compliance requirement, the
OSA will identify major programs of the State that have eligibility determinations made by the
local government. OSA will determine which local governments need to have the program
included as a major program in their audits. OSA has committed to make this notification as
early in April as possible each year. A complete discussion of this requirement can be found in
LGC Memorandum No. 993.
For those units that have eligibility determinations for the Single Audit for the State of
North Carolina, the auditor will have to complete and submit additional documentation
with the contract and audit report. Additional documentation that is required by the local
government auditor is a one page “Turnaround Document” and a CPA Representation
letter addressed to the State Auditor, The Honorable Beth A. Wood, CPA. This
document is submitted to our office along with the audit report. The OSA, as part of their
audit documentation to satisfy the federal eligibility compliance requirement, will use the
turnaround document. Copies of both the turnaround document and representation letter
may be obtained at our Single Audit Resources website. The SLGFD will not approve
invoices for county audit reports that do not have the required turnaround
document and CPA representation letter enclosed with the audit-reporting
package.
15. Signatures that must appear on the contract: The mayor or chairman of the governing
board must sign the contract and type or print his/her name and title in the space provided.
The manager or executive director cannot sign in place of the mayor or chairperson. The
representative of the audit firm should print or type his/her name above his/her signature.
The audit firm representative must be a partner or someone with the authority to legally
contract for the firm. The Finance Officer of the governmental unit must sign and date the
pre-audit certificate on the bottom of page three of the contract. (The pre-audit certificate is
not required for public hospitals or charter schools or public housing authorities.) The Finance
Officer must also include the date the audit contract was approved by the governing board.
The contract form includes a signature line for the Chairman of the Audit Committee. We feel
that for those of you that have established an audit committee, the committee should be a part
of the contracting process. For units that have not established an audit committee, this line
should be marked “N/A”.
16. Audit Committees: Units with audit committees should fully utilize them. In order for the
unit and the auditor to understand what is occurring at each stage of the audit,
communication between the two parties is essential. Regular meetings between the auditor
and audit committee are strongly encouraged in order to discuss and resolve issues that arise
during the course of the audit. Units without audit committees are encouraged to establish
such a committee.
17. Local governmental units preparing a comprehensive annual financial report
(CAFR): Local governmental units that are preparing a CAFR routinely need additional
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preparation time for schedules that our office does not review which may prevent the auditor
from submitting a final copy of the CAFR to this office by October 31st. We allow two options
to overcome this problem. First, we will accept reports that meet the terms of the audit
contract for the purpose of invoice approval. These reports should be complete, accurate and
contain any required compliance reports. Final CAFRs should be forwarded to our office when
completed. Second, a unit or auditor may prefer to submit a single camera-ready copy of a
CAFR to be reviewed for invoice approval. This copy must include all signed opinions and
reports as well as all necessary statements and schedules. We will still need to receive final
copy as soon as it becomes available.
18. Fees: A significant portion of the auditor's total charges could be determined by the condition
of the local government's accounting records. Communications between the local
governmental unit and its independent auditor about the condition of the accounting records
should be established prior to setting a fee for the audit engagement. This is particularly
important when the auditor is performing its initial review of the client. The local
governmental unit should discuss with the auditor the preparations and assistance that can be
provided by its personnel before the auditor begins the audit. The work to be performed by
each party should be clearly defined before the contract is signed.
a) Setting the fee for the audit engagement - The fee for the audit engagement may be
stated as a fixed dollar amount or as a rate per hour or day, with or without a maximum
limit being stated. If a fixed fee for the audit is not stated, the invoice should show all
calculations necessary to compute the fee from the rates shown in the contract. Fees for
non-auditing services, such as systems design, management consulting, training of
personnel and accounting services performed on a regular basis (i.e., monthly or quarterly),
should not be included in the fee for the audit and bills for these services should not be
submitted to the SLGFD for approval. However, once a contract is signed, all
accounting, bookkeeping, and financial reporting services necessary to prepare
for the audit, as permitted by the auditing standards applicable to the audit, are
covered by the audit contract, and invoices for these services must be approved
by this office as required by G.S. 159-34. Contracts will not be approved if these fees
have not been detailed. Also, if fees are discussed in the engagement letter, they also must
be disclosed in Item #9 of the contract and a copy of the engagement letter attached to the
contract. If the original contract contemplates that only an audit will be
performed, the auditor should indicate “N/A” on the fee lines for year-end
bookkeeping assistance and preparation of the financial statements.
b) Unforeseen circumstances requiring additional work - Circumstances requiring
additional work and compensation are sometimes inevitable. The contract can and should
be revised as soon as these conditions become known (Item #15). Invoices in excess of a
fixed fee contract cannot be approved without a properly executed contract amendment
with the appropriate signatures of all involved parties. Payments for any procedures
related to possible criminal activity must be covered by the audit contract, and the SLGFD
must approve invoices for those services.
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c) Interim or progress billings – Interim or progress billings may be made if the local
governmental unit and the auditor both concur. The staff of the SLGFD may only approve
up to 75% of a fixed fee contract. If a portion of the fee is variable, the entire fee is
considered variable. On variable fee contracts, approval of interim billings is based on 75%
of the prior year's total fee as per our records. No progress billings for June 30th
year-end audits will be approved after December 1st without receipt of the
audited financial statements or a properly amended contract with a due date
extending beyond December 1st and a written letter of explanation.
d) Approval of invoices by the SLGFD - No interim or final bills for audit services may be
paid by the local governmental unit prior to approval by the Secretary of the SLGFD. G.S.
159-34(a) states “it shall be unlawful for any unit of local government or public authority to
pay or permit payment of such bills or claims without this approval.” Before any invoices
can be approved, there must be an approved contract on file with the SLGFD. Invoices are
to be submitted as outlined in the attached new procedures.
e) Submission/approval of final invoices - Final invoices for audit services can be
submitted to our office with the unit's audited financial statements. We will contact
auditors and units by email if revisions to reports are required. Final invoices may also be
submitted separately from the audited financial statements using the new invoice approval
process as outlined in the attachment; however, final invoices cannot be approved until
we receive the Audit report, the Audit report has been reviewed and approved by the
SLGFD, including receipt of outstanding required copy/corrections and the approved and
amended contract/letter of explanation has been approved (if applicable).
f) Requests for revisions/corrections to audit reports or audited financial
statements - Corrections and/or revisions requested by the staff of the SLGFD should be
made as soon as possible after the request for such corrections has been sent to the auditor.
Corrections should be made to the report and a new PDF copy of the audit submitted to the
SLGFD. Piecemeal corrections will not be accepted. Once received by the SLGFD staff the
audit corrections will be reviewed. After corrections are accepted/approved by the staff of
the SLGFD final invoice approval is made. Any released copies of the audit should be
recalled and reissued if changes are made after the initial release, including any
copies submitted by the auditor or the unit to other state agencies. Anytime an
audit report or audited financial statements are revised after being submitted to the
SLGFD, revised PDF copies must be sent to the SLGFD electronically through our portal,
regardless of whether the revisions were requested by the SLGFD.
Page 13
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
MUNICIPALITY ABERDEEN 2011 DIXON HUGHES GOODMAN, LLP PINEHURST 31,340 23,505
MUNICIPALITY AHOSKIE 2011 PITTARD, PERRY & CRONE, INC., CPAs NEW BERN 22,500 16,875
MUNICIPALITY ALAMANCE 2011 COBB, EZEKIEL, LOY & CO. GRAHAM 23,900 17,925
MUNICIPALITY ALBEMARLE 2011 ANDERSON SMITH & WIKE, PLLC ROCKINGHAM 33,950 25,463
MUNICIPALITY ALLIANCE 2011 SEILER, SINGLETON & ASSOCIATES, PA WASHINGTON 4,600 3,450
MUNICIPALITY
ANDREWS 2011 GAHAGAN BLACK & ASSOCIATES, PLLC
WAYNESVILLE 25,000 18,750
MUNICIPALITY ANGIER 2011 CHRISTOPHER K. ABBOTT, CPA, P.A. FUQUAY-VARINA 22,206 16,655
MUNICIPALITY ANSONVILLE 2011 MOYER, SMITH & ROLLER PA MONROE 4,800 3,600
MUNICIPALITY APEX 2011 JOYCE and COMPANY, CPA CARY 49,100 36,825
MUNICIPALITY ARAPAHOE 2011 ANDREW HARRIS, CPA FARMVILLE 0 -
MUNICIPALITY
ARCHDALE 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 17,000 12,750
MUNICIPALITY
ARCHER LODGE 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 4,500 3,375
MUNICIPALITY ASHEBORO 2011 MAXTON C. MCDOWELL, CPA ASHEBORO 32,500 24,375
MUNICIPALITY ASHEVILLE 2011 DIXON HUGHES GOODMAN, LLP ASHEVILLE 109,000 81,750
MUNICIPALITY ASKEWVILLE 2011 JOHNSON, MCLEAN & COMPANY MURFREESBORO 5,900 4,425
MUNICIPALITY
ATKINSON 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 7,750 5,813
MUNICIPALITY
ATLANTIC BEACH 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 15,000 11,250
MUNICIPALITY AULANDER 2011 LARRY E. CARPENTER CPA PA GREENVILLE 8,200 6,150
MUNICIPALITY AURORA 2011 KENNETH W. CHILCOAT, CPA WASHINGTON 0 -
MUNICIPALITY AUTRYVILLE 2011 HAIGH, BYRD & LAMBERT, LLP FAYETTEVILLE 5,500 4,125
MUNICIPALITY AYDEN 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 29,800 22,350
MUNICIPALITY BADIN 2011 MAXTON C. MCDOWELL, CPA ASHEBORO 9,200 6,900
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
Page 14
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY BAILEY 2011 ANTHONY & TABB, P.A. WILSON 9,000 6,750
MUNICIPALITY BAKERSVILLE 2011 DAVID E. WYLIE, CPA SPRUCE PINE 5,000 3,750
MUNICIPALITY BALD HEAD ISLAND 2011 BERRY, PADGETT, & CHANDLER, PLLC SOUTHPORT 26,500 19,875
MUNICIPALITY BANNER ELK 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 13,000 9,750
MUNICIPALITY BATH 2011 KENNETH W. CHILCOAT, CPA WASHINGTON 0 -
MUNICIPALITY BAYBORO 2011 ANDREW HARRIS, CPA FARMVILLE 3,150 2,363
MUNICIPALITY BEAR GRASS 2011 PITTARD, PERRY & CRONE, INC., CPAs WILLIAMSTON 4,000 3,000
MUNICIPALITY BEAUFORT 2011 PITTARD, PERRY & CRONE, INC., CPAs NEW BERN 14,800 11,100
MUNICIPALITY BEECH MOUNTAIN 2011 BRYCE HOLDER CPA, P.A. BOONE 6,275 4,706
MUNICIPALITY
BELHAVEN 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 12,500 9,375
MUNICIPALITY BELMONT 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 34,600 25,950
MUNICIPALITY
BELVILLE 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 5,500 4,125
MUNICIPALITY BELWOOD 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 5,100 3,825
MUNICIPALITY BENSON 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 25,000 18,750
MUNICIPALITY BERMUDA RUN 2011 EDDIE CARRICK CPA PC LEXINGTON 6,500 4,875
MUNICIPALITY BESSEMER CITY 2011 COLLIS AND ASSOCIATES, CPAs GASTONIA 29,700 22,275
MUNICIPALITY BETHANIA 2011 GIBSON & COMPANY, P.A. WINSTON SALEM 9,785 7,339
MUNICIPALITY BETHEL 2011 GERRELENE M WALKER, CPA TARBORO 17,500 13,125
MUNICIPALITY BEULAVILLE 2011 AMANDA A. MURPHY, CPA, PLLC KENANSVILLE 8,800 6,600
MUNICIPALITY BILTMORE FOREST 2011 CARTER, PC ASHEVILLE 17,545 13,159
MUNICIPALITY BISCOE 2011 DIXON HUGHES GOODMAN, LLP PINEHURST 29,090 21,818
MUNICIPALITY BLACK CREEK 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 9,800 7,350
MUNICIPALITY BLACK MOUNTAIN 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 19,150 14,363
MUNICIPALITY
BLADENBORO 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA ELIZABETHTOWN 12,450 9,338
Page 15
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY BLOWING ROCK 2011 COMBS, TENNANT & CARPENTER, PC BOONE 22,000 16,500
MUNICIPALITY BOARDMAN 2011 NELSON PRICE & ASSOCIATES LUMBERTON 0 -
MUNICIPALITY BOGUE 2011 G. LEE CARROLL, JR., CPA, PC MOREHEAD CITY 4,925 3,694
MUNICIPALITY BOILING SPRING LAKES 2011 BERRY, PADGETT, & CHANDLER, PLLC SOUTHPORT 26,000 19,500
MUNICIPALITY BOILING SPRINGS 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 10,000 7,500
MUNICIPALITY BOLIVIA 2011 BERRY, PADGETT, & CHANDLER, PLLC SOUTHPORT 7,420 5,565
MUNICIPALITY
BOLTON 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 10,450 7,838
MUNICIPALITY BOONE 2011 COMBS, TENNANT & CARPENTER, PC BOONE 38,000 28,500
MUNICIPALITY BOONVILLE 2011 CANNON & COMPANY, CPA, LLP WINSTON-SALEM 6,700 5,025
MUNICIPALITY BOSTIC 2011 DON L. HEATH, CPA FOREST CITY 13,110 9,833
MUNICIPALITY BREVARD 2011 GOULD KILLIAN CPA GROUP, P.A. ASHEVILLE 32,000 24,000
MUNICIPALITY BRIDGETON 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 8,600 6,450
MUNICIPALITY BROADWAY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 10,000 7,500
MUNICIPALITY BROOKFORD 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 2,750 2,063
MUNICIPALITY BRUNSWICK 2011 NELSON PRICE & ASSOCIATES LUMBERTON 0 -
MUNICIPALITY BRYSON CITY 2011 S. ERIC BOWMAN, P.A. MORGANTON 21,800 16,350
MUNICIPALITY BUNN 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 6,180 4,635
MUNICIPALITY
BURGAW 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 13,000 9,750
MUNICIPALITY
BURLINGTON 2011 STOUT, STUART, McGOWEN, & KING, LLP
BURLINGTON 79,000 59,250
MUNICIPALITY BURNSVILLE 2011 YOUNG, MILLER & GILLESPIE, P.A. SPRUCE PINE 15,000 11,250
MUNICIPALITY
BUTNER 2011 WILLIAM L. STARK AND COMPANY, CPA
HENDERSON 0 -
MUNICIPALITY CAJAH'S MOUNTAIN 2011 BOGGS, CRUMP, & BROWN, P.A. MORGANTON 6,750 5,063
Page 16
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY
CALABASH 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 19,995 14,996
MUNICIPALITY
CALYPSO 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 5,000 3,750
MUNICIPALITY CAMERON 2011 LLOYD B. MCCONNELL, CPA SANFORD 6,375 4,781
MUNICIPALITY CANDOR 2011 MAXTON C. MCDOWELL, CPA ASHEBORO 6,500 4,875
MUNICIPALITY CANTON 2011 GOULD KILLIAN CPA GROUP, P.A. ASHEVILLE 26,100 19,575
MUNICIPALITY
CAPE CARTERET 2011 WILLIAMS, SCARBOROUGH, SMITH, GRAY,
LLP JACKSONVILLE 7,100 5,325
MUNICIPALITY CAROLINA BEACH 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 8,500 6,375
MUNICIPALITY CAROLINA SHORES 2011 ISAAC NORRIS JR., CPA, P.A. TABOR CITY 8,500 6,375
MUNICIPALITY CARRBORO 2011 DIXON HUGHES GOODMAN, LLP HIGH POINT 50,000 37,500
MUNICIPALITY CARTHAGE 2011 SHARRARD, MCGEE & CO., P.A.. GREENSBORO 25,800 19,350
MUNICIPALITY
CARY 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 42,500 31,875
MUNICIPALITY CASAR 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 7,100 5,325
MUNICIPALITY CASTALIA 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 0 -
MUNICIPALITY
CASWELL BEACH 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 7,950 5,963
MUNICIPALITY CATAWBA 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 3,500 2,625
MUNICIPALITY
CEDAR POINT 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 5,500 4,125
MUNICIPALITY
CEDAR ROCK 2011 HUNTLEY, SIGMON & ASSOCIATES, CPAS,
PLLC LENOIR 5,164 3,873
MUNICIPALITY CENTERVILLE 2011 MAY & PLACE, PA LOUISBURG 1,200 900
MUNICIPALITY CERRO GORDO 2011 THOMPSON PRICE & CO PA CPAs WHITEVILLE 5,950 4,463
Page 17
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY
CHADBOURN 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 15,000 11,250
MUNICIPALITY CHAPEL HILL 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 47,600 35,700
MUNICIPALITY
CHARLOTTE 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 134,000 100,500
MUNICIPALITY CHERRYVILLE 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 22,000 16,500
MUNICIPALITY CHIMNEY ROCK 2011 FRANCINE R. NOEL, CPA, PLLC Asheville 8,900 6,675
MUNICIPALITY CHINA GROVE 2011 SHERRILL & SMITH, CPAs, P.A. SALISBURY 21,500 16,125
MUNICIPALITY CHOCOWINITY 2011 KENNETH W. CHILCOAT, CPA WASHINGTON 0 -
MUNICIPALITY CLAREMONT 2011 BOWMAN, PEGG & STAR, CPA'S HICKORY 0 -
MUNICIPALITY
CLARKTON 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA ELIZABETHTOWN 7,350 5,513
MUNICIPALITY CLAYTON 2011 ANDERSON SMITH & WIKE, PLLC ROCKINGHAM 29,750 22,313
MUNICIPALITY CLEMMONS 2011 CANNON & COMPANY, CPA, LLP WINSTON-SALEM 13,250 9,938
MUNICIPALITY CLEVELAND 2011 EDDIE CARRICK CPA PC LEXINGTON 7,200 5,400
MUNICIPALITY CLINTON 2011 DENNING & SESSOMS, P.A. CLINTON 26,000 19,500
MUNICIPALITY
CLYDE 2011 GAHAGAN BLACK & ASSOCIATES, PLLC
WAYNESVILLE 15,300 11,475
MUNICIPALITY COATS 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 9,900 7,425
MUNICIPALITY COFIELD 2011 PITTARD, PERRY & CRONE, INC., CPAs NEW BERN 8,500 6,375
MUNICIPALITY COLERAIN 2011 GREGORY T. REDMAN, CPA GREENVILLE 5,750 4,313
MUNICIPALITY COLUMBIA 2011 PITTARD, PERRY & CRONE, INC., CPAs BELHAVEN 12,375 9,281
MUNICIPALITY COLUMBUS 2011 GABLERMOLIS & COMPANY, PA ASHEVILLE 13,850 10,388
MUNICIPALITY COMO 2011 JOHNSON, MCLEAN & COMPANY MURFREESBORO 4,600 3,450
MUNICIPALITY CONCORD 2011 POTTER & COMPANY, CPAs, P.A. MONROE 63,000 47,250
MUNICIPALITY CONETOE 2011 GERRELENE M WALKER, CPA TARBORO 2,800 2,100
MUNICIPALITY CONNELLY SPRINGS 2011 BOGGS, CRUMP, & BROWN, P.A. MORGANTON 8,825 6,619
Page 18
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY CONOVER 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 13,550 10,163
MUNICIPALITY CONWAY 2011 JOHNSON, MCLEAN & COMPANY MURFREESBORO 13,000 9,750
MUNICIPALITY COOLEEMEE 2011 EDDIE CARRICK CPA PC LEXINGTON 6,800 5,100
MUNICIPALITY CORNELIUS 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 27,000 20,250
MUNICIPALITY COVE CITY 2011 CONNIE H. HUFFMAN, CPA PINK HILL 7,950 5,963
MUNICIPALITY CRAMERTON 2011 COLLIS AND ASSOCIATES, CPAs GASTONIA 24,475 18,356
MUNICIPALITY
CREEDMOOR 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 30,000 22,500
MUNICIPALITY CRESWELL 2011 PITTARD, PERRY & CRONE, INC., CPAs WILLIAMSTON 11,417 8,563
MUNICIPALITY CROSSNORE 2011 COMBS, TENNANT & CARPENTER, PC BOONE 7,250 5,438
MUNICIPALITY DALLAS 2011 COLLIS AND ASSOCIATES, CPAs GASTONIA 25,250 18,938
MUNICIPALITY DANBURY 2011 ROUSE, ROUSE, PENN AND ROUSE, LLP EDEN 4,625 3,469
MUNICIPALITY DAVIDSON 2011 TINSLEY & TERRY CPAs, P.A. CORNELIUS 19,750 14,813
MUNICIPALITY DENTON 2011 EDDIE CARRICK CPA PC LEXINGTON 13,500 10,125
MUNICIPALITY DILLSBORO 2011 BURLESON & EARLEY, P.A. ASHEVILLE 5,000 3,750
MUNICIPALITY DOBBINS HEIGHTS 2011 DIXON HUGHES GOODMAN, LLP PINEHURST 14,236 10,677
MUNICIPALITY DOBSON 2011 JACK L. WILSON, CPA, PLLC MOUNT AIRY 13,500 10,125
MUNICIPALITY DORTCHES 2011 FLOWERS & STANLEY, LLP TARBORO 6,150 4,613
MUNICIPALITY DOVER 2011 CONNIE H. HUFFMAN, CPA PINK HILL 9,750 7,313
MUNICIPALITY DREXEL 2011 BOGGS, CRUMP, & BROWN, P.A. MORGANTON 9,450 7,088
MUNICIPALITY
DUBLIN 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA ELIZABETHTOWN 9,100 6,825
MUNICIPALITY
DUCK 2011 JOHNSON, BURGESS, MIZELLE & STRAUB,
CPAs KITTY HAWK 12,075 9,056
MUNICIPALITY DUNN 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 19,000 14,250
MUNICIPALITY DURHAM 2011 MCGLADREY & PULLEN LLP CPAs MOREHEAD CITY 101,500 76,125
MUNICIPALITY EARL 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 3,800 2,850
Page 19
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY
EAST ARCADIA 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 4,750 3,563
MUNICIPALITY EAST BEND 2011 CANNON & COMPANY, CPA, LLP WINSTON-SALEM 6,000 4,500
MUNICIPALITY EAST LAURINBURG 2011 GUSTAF C. LUNDIN & COMPANY, LLP LAURINBURG 6,000 4,500
MUNICIPALITY EAST SPENCER 2011 EDDIE CARRICK CPA PC LEXINGTON 17,500 13,125
MUNICIPALITY EASTOVER 2011 MCFADYEN & SUMNER CPAs FAYETTEVILLE 6,000 4,500
MUNICIPALITY EDEN 2011 ROUSE, ROUSE, PENN AND ROUSE, LLP EDEN 33,160 24,870
MUNICIPALITY
EDENTON 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 17,850 13,388
MUNICIPALITY ELIZABETH CITY 2011 DOUGLAS A. HOLLOWELL, PC ELIZABETH CITY 27,000 20,250
MUNICIPALITY
ELIZABETHTOWN 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA ELIZABETHTOWN 12,375 9,281
MUNICIPALITY ELK PARK 2011 COMBS, TENNANT & CARPENTER, PC BOONE 18,500 13,875
MUNICIPALITY ELKIN 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 18,375 13,781
MUNICIPALITY ELLENBORO 2011 DON L. HEATH, CPA FOREST CITY 12,410 9,308
MUNICIPALITY ELLERBE 2011 ANDERSON SMITH & WIKE, PLLC ROCKINGHAM 13,400 10,050
MUNICIPALITY ELM CITY 2011 GREGORY T. REDMAN, CPA GREENVILLE 6,500 4,875
MUNICIPALITY
ELON 2011 STOUT, STUART, McGOWEN, & KING, LLP
BURLINGTON 17,500 13,125
MUNICIPALITY
EMERALD ISLE 2011 WILLIAMS, SCARBOROUGH, SMITH, GRAY,
LLP NEW BERN 12,625 9,469
MUNICIPALITY ENFIELD 2011 FLOWERS & STANLEY, LLP TARBORO 13,000 9,750
MUNICIPALITY
ERWIN 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA ELIZABETHTOWN 18,995 14,246
MUNICIPALITY EUREKA 2011 ANDREW HARRIS, CPA FARMVILLE 4,000 3,000
MUNICIPALITY EVERETTS 2011 PITTARD, PERRY & CRONE, INC., CPAs WILLIAMSTON 9,200 6,900
Page 20
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY
FAIR BLUFF 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 9,250 6,938
MUNICIPALITY
FAIRMONT 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 12,900 9,675
MUNICIPALITY FAIRVIEW 2011 MOYER, SMITH & ROLLER MONROE 6,200 4,650
MUNICIPALITY FAISON 2011 SCOTT BRIDGERS, CPA WILSON 12,000 9,000
MUNICIPALITY FAITH 2011 SHERRILL & SMITH, CPAs, P.A. SALISBURY 11,000 8,250
MUNICIPALITY FALCON 2011 MCFADYEN & SUMNER CPAs FAYETTEVILLE 8,000 6,000
MUNICIPALITY FALKLAND 2011 PITTARD, PERRY & CRONE, INC., CPAs WILLIAMSTON 5,975 4,481
MUNICIPALITY FALLSTON 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 9,300 6,975
MUNICIPALITY FARMVILLE 2011 BARROW, PARRIS, & DAVENPORT, P.A. KINSTON 38,200 28,650
MUNICIPALITY
FAYETTEVILLE 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
FAYETTEVILLE 100,000 75,000
MUNICIPALITY FLAT ROCK 2011 CARL E. SHAW, CPA, PLLC HENDERSONVILLE 9,750 7,313
MUNICIPALITY FLETCHER 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 0 -
MUNICIPALITY FONTANA DAM 2011 N/A -
MUNICIPALITY FOREST CITY 2011 DON L. HEATH, CPA FOREST CITY 25,675 19,256
MUNICIPALITY FOREST HILLS 2011 BURLESON & EARLEY, P.A. ASHEVILLE 3,750 2,813
MUNICIPALITY FOUNTAIN 2011 FLOWERS & STANLEY, LLP TARBORO 12,250 9,188
MUNICIPALITY FOUR OAKS 2011 PEEDIN & SASSER, CPAs, PLLC SMITHFIELD 9,500 7,125
MUNICIPALITY FOXFIRE VILLAGE 2011 ANDERSON SMITH & WIKE, PLLC ROCKINGHAM 9,500 7,125
MUNICIPALITY FRANKLIN 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 29,200 21,900
MUNICIPALITY FRANKLINTON 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 6,500 4,875
MUNICIPALITY FRANKLINVILLE 2011 WARD & FOUST, CPAs, P.A. SILER CITY 0 -
MUNICIPALITY FREMONT 2011 ANDREW HARRIS, CPA FARMVILLE 6,800 5,100
MUNICIPALITY
FUQUAY-VARINA 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 31,000 23,250
Page 21
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY GAMEWELL 2011 BOGGS, CRUMP, & BROWN, P.A. MORGANTON 5,200 3,900
MUNICIPALITY
GARLAND 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 16,985 12,739
MUNICIPALITY
GARNER 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 30,000 22,500
MUNICIPALITY GARYSBURG 2011 JOHNSON, MCLEAN & COMPANY MURFREESBORO 7,500 5,625
MUNICIPALITY GASTON 2011 GREGORY T. REDMAN, CPA GREENVILLE 6,000 4,500
MUNICIPALITY GASTONIA 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 57,800 43,350
MUNICIPALITY GATESVILLE 2011 JOHNSON, MCLEAN & COMPANY, CPA MURFREESBORO 0 -
MUNICIPALITY GIBSON 2011 GUSTAF C. LUNDIN & COMPANY, LLP LAURINBURG 0 -
MUNICIPALITY
GIBSONVILLE 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 20,500 15,375
MUNICIPALITY GLEN ALPINE 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 6,900 5,175
MUNICIPALITY GODWIN 2011 FAIRCLOTH AND COMPANY, LLP FAYETTEVILLE 0 -
MUNICIPALITY GOLDSBORO 2011 PITTARD, PERRY & CRONE, INC., CPAs LA GRANGE 42,900 32,175
MUNICIPALITY GOLDSTON 2011 WARD & FOUST, CPAs, P.A. SILER CITY 4,300 3,225
MUNICIPALITY GRAHAM 2011 COBB, EZEKIEL, LOY & CO. GRAHAM 39,375 29,531
MUNICIPALITY
GRANDFATHER VILLAGE 2011 COMBS, TENNANT & CARPENTER, PC
BOONE 4,500 3,375
MUNICIPALITY GRANITE FALLS 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 22,825 17,119
MUNICIPALITY GRANITE QUARRY 2011 EDDIE CARRICK CPA PC LEXINGTON 9,000 6,750
MUNICIPALITY GRANTSBORO 2011 LARRY E. CARPENTER CPA PA GREENVILLE 5,625 4,219
MUNICIPALITY GREEN LEVEL 2011 EDDIE CARRICK CPA PC LEXINGTON 9,000 6,750
MUNICIPALITY GREENEVERS 2011 SCOTT BRIDGERS, CPA WILSON 0 -
MUNICIPALITY
GREENSBORO 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 71,050 53,288
MUNICIPALITY GREENVILLE 2011 MCGLADREY & PULLEN LLP CPAs MOREHEAD CITY 39,030 29,273
Page 22
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY GRIFTON 2011 PITTARD, PERRY & CRONE, INC., CPAs LA GRANGE 13,000 9,750
MUNICIPALITY GRIMESLAND 2011 KENNETH W. CHILCOAT, CPA WASHINGTON 0 -
MUNICIPALITY GROVER 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 16,800 12,600
MUNICIPALITY HALIFAX 2011 JOHNSON, MCLEAN & COMPANY MURFREESBORO 10,200 7,650
MUNICIPALITY HAMILTON 2011 PITTARD, PERRY & CRONE, INC., CPAs WILLIAMSTON 18,028 13,521
MUNICIPALITY HAMLET 2011 ANDERSON SMITH & WIKE, PLLC ROCKINGHAM 21,000 15,750
MUNICIPALITY HARMONY 2011 EDDIE CARRICK CPA PC LEXINGTON 41,250 30,938
MUNICIPALITY HARRELLS 2011 SCOTT BRIDGERS, CPA WILSON 6,000 4,500
MUNICIPALITY HARRELLSVILLE 2011 JOHNSON, MCLEAN & COMPANY, CPA MURFREESBORO 7,000 5,250
MUNICIPALITY HARRISBURG 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 20,000 15,000
MUNICIPALITY HASSELL 2011 LARRY E. CARPENTER, CPA GREENVILLE 8,200 6,150
MUNICIPALITY HAVELOCK 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 23,150 17,363
MUNICIPALITY
HAW RIVER 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 16,440 12,330
MUNICIPALITY
HAYESVILLE 2011 TURNER, ENNIS & HATCHETT, CPAs, P.A.
MURPHY 6,000 4,500
MUNICIPALITY HEMBY BRIDGE 2011 ROBERT M. BURNS, CPA CHARLOTTE 0 -
MUNICIPALITY
HENDERSON 2011 PHILLIPS, DORSEY, THOMAS, WATERS &
BRAFFORD, CPAs HENDERSON 18,500 13,875
MUNICIPALITY HENDERSONVILLE 2011 CARLAND & ANDERSEN, INC. HENDERSONVILLE 42,000 31,500
MUNICIPALITY HERTFORD 2011 PITTARD, PERRY & CRONE, INC., CPAs BELHAVEN 18,000 13,500
MUNICIPALITY HICKORY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 42,000 31,500
MUNICIPALITY HIGH POINT 2011 MCGLADREY & PULLEN LLP CPAs GREENSBORO 66,200 49,650
MUNICIPALITY HIGH SHOALS 2011 COLLIS AND ASSOCIATES, CPAs GASTONIA 9,450 7,088
MUNICIPALITY HIGHLANDS 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 24,775 18,581
MUNICIPALITY HILDEBRAN 2011 S. ERIC BOWMAN, P.A. MORGANTON 14,608 10,956
MUNICIPALITY HILLSBOROUGH 2011 DIXON HUGHES GOODMAN, LLP HIGH POINT 51,100 38,325
Page 23
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY HOBGOOD 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 8,300 6,225
MUNICIPALITY HOFFMAN 2011 ANDERSON SMITH & WIKE, PLLC ROCKINGHAM 6,000 4,500
MUNICIPALITY HOLDEN BEACH 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 19,000 14,250
MUNICIPALITY
HOLLY RIDGE 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 7,500 5,625
MUNICIPALITY HOLLY SPRINGS 2011 CHRISTOPHER K. ABBOTT, CPA, P.A. FUQUAY-VARINA 26,784 20,088
MUNICIPALITY HOOKERTON 2011 ANDREW HARRIS, CPA FARMVILLE 7,500 5,625
MUNICIPALITY HOPE MILLS 2011 HAIGH, BYRD & LAMBERT, LLP FAYETTEVILLE 26,000 19,500
MUNICIPALITY
HOT SPRINGS 2011 RAY, BUMGARNER, KINGSHILL, & ASSOC.,
CPAs, P.A. WAYNESVILLE 20,850 15,638
MUNICIPALITY HUDSON 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 13,000 9,750
MUNICIPALITY HUNTERSVILLE 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 27,700 20,775
MUNICIPALITY INDIAN BEACH 2011 G. LEE CARROLL, JR., CPA, PC MOREHEAD CITY 5,800 4,350
MUNICIPALITY INDIAN TRAIL 2011 TINSLEY & TERRY CPAs, P.A. CORNELIUS 13,250 9,938
MUNICIPALITY JACKSON 2011 FLOWERS & STANLEY, LLP TARBORO 6,750 5,063
MUNICIPALITY JACKSONVILLE 2011 MCGLADREY & PULLEN LLP CPAs MOREHEAD CITY 50,000 37,500
MUNICIPALITY JAMESTOWN 2011 DIXON HUGHES GOODMAN, LLP HIGH POINT 18,500 13,875
MUNICIPALITY JAMESVILLE 2011 PITTARD, PERRY & CRONE, INC., CPAs WILLIAMSTON 12,301 9,226
MUNICIPALITY JEFFERSON 2011 PRISCILLA L. NORRIS, CPA JEFFERSON 14,500 10,875
MUNICIPALITY JONESVILLE 2011 JACK L. WILSON, CPA, PLLC MOUNT AIRY 16,000 12,000
MUNICIPALITY KANNAPOLIS 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 29,000 21,750
MUNICIPALITY KELFORD 2011 JOHNSON, MCLEAN & COMPANY MURFREESBORO 6,200 4,650
MUNICIPALITY KENANSVILLE 2011 AMANDA A. MURPHY, CPA, PLLC KENANSVILLE 0 -
MUNICIPALITY KENLY 2011 ANTHONY & TABB, P.A. WILSON 14,000 10,500
MUNICIPALITY KERNERSVILLE 2011 DIXON HUGHES GOODMAN, LLP HIGH POINT 58,000 43,500
MUNICIPALITY KILL DEVIL HILLS 2011 DOWDY & OSBORNE LLP NAGS HEAD 23,750 17,813
MUNICIPALITY KING 2011 CANNON & COMPANY, CPA, LLP WINSTON-SALEM 23,900 17,925
Page 24
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY KINGS MOUNTAIN 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 39,000 29,250
MUNICIPALITY KINGSTOWN 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 0 -
MUNICIPALITY KINSTON 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 45,000 33,750
MUNICIPALITY
KITTRELL 2011 WILLIAM L. STARK AND COMPANY, CPA
HENDERSON 3,700 2,775
MUNICIPALITY KITTY HAWK 2011 DOWDY & OSBORNE LLP NAGS HEAD 17,750 13,313
MUNICIPALITY KNIGHTDALE 2011 JOYCE and COMPANY, CPA CARY 28,300 21,225
MUNICIPALITY KURE BEACH 2011 BERNARD ROBINSON & CO, LLP GREENSBORO 13,754 10,316
MUNICIPALITY LA GRANGE 2011 PITTARD, PERRY & CRONE, INC., CPAs LA GRANGE 18,500 13,875
MUNICIPALITY LAKE LURE 2011 CARTER, PC ASHEVILLE 26,968 20,226
MUNICIPALITY LAKE PARK 2011 ROBERT M. BURNS, CPA CHARLOTTE 4,600 3,450
MUNICIPALITY LAKE SANTEETLAH 2011 JEFFREY D COLE CPA ROBBINSVILLE 11,108 8,331
MUNICIPALITY
LAKE WACCAMAW 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 10,250 7,688
MUNICIPALITY LANDIS 2011 EDDIE CARRICK CPA PC LEXINGTON 14,000 10,500
MUNICIPALITY LANSING 2011 BRYCE HOLDER CPA, P.A. BOONE 0 -
MUNICIPALITY LASKER 2011 JOHNSON, MCLEAN & COMPANY, CPA MURFREESBORO 3,600 2,700
MUNICIPALITY LATTIMORE 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 7,750 5,813
MUNICIPALITY LAUREL PARK 2011 BURLESON & EARLEY, P.A. ASHEVILLE 12,250 9,188
MUNICIPALITY LAURINBURG 2011 GUSTAF C. LUNDIN & COMPANY, LLP LAURINBURG 30,000 22,500
MUNICIPALITY LAWNDALE 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 7,800 5,850
MUNICIPALITY LEGGETT 2011 FLOWERS & STANLEY, LLP TARBORO 2,900 2,175
MUNICIPALITY
LELAND 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 14,000 10,500
MUNICIPALITY LENOIR 2011 S. ERIC BOWMAN, P.A. MORGANTON 27,500 20,625
MUNICIPALITY
LEWISTON-WOODVILLE 2011 LARRY E. CARPENTER, CPA
GREENVILLE 8,000 6,000
Page 25
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY LEWISVILLE 2011 GIBSON & COMPANY, P.A. WINSTON SALEM 15,897 11,923
MUNICIPALITY LEXINGTON 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 31,250 23,438
MUNICIPALITY LIBERTY 2011 MAXTON C. MCDOWELL, CPA ASHEBORO 19,500 14,625
MUNICIPALITY LILESVILLE 2011 J. B. WATSON & CO, PLLC WADESBORO 15,750 11,813
MUNICIPALITY LILLINGTON 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 0 -
MUNICIPALITY LINCOLNTON 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 34,750 26,063
MUNICIPALITY LINDEN 2011 MCFADYEN & SUMNER CPAs FAYETTEVILLE 8,000 6,000
MUNICIPALITY LITTLETON 2011 FLOWERS & STANLEY, LLP TARBORO 7,150 5,363
MUNICIPALITY LOCUST 2011 ROWELL, CRAVEN & SHORT, P.A. CHARLOTTE 15,000 11,250
MUNICIPALITY LONG VIEW 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 14,700 11,025
MUNICIPALITY LOUISBURG 2011 MAY & PLACE, PA LOUISBURG 34,500 25,875
MUNICIPALITY LOVE VALLEY 2011 EDDIE CARRICK CPA PC LEXINGTON 5,500 4,125
MUNICIPALITY LOWELL 2011 COLLIS AND ASSOCIATES, CPAs GASTONIA 22,175 16,631
MUNICIPALITY LUCAMA 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 9,800 7,350
MUNICIPALITY LUMBER BRIDGE 2011 HAIGH, BYRD & LAMBERT, LLP FAYETTEVILLE 5,000 3,750
MUNICIPALITY LUMBERTON 2011 COLLINS KEMP & PATTERSON, PLLC Lumberton 23,500 17,625
MUNICIPALITY MACCLESFIELD 2011 FLOWERS & STANLEY, LLP TARBORO 10,100 7,575
MUNICIPALITY
MACON 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 6,000 4,500
MUNICIPALITY MADISON 2011 ROUSE, ROUSE, PENN AND ROUSE, LLP EDEN 17,995 13,496
MUNICIPALITY MAGGIE VALLEY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 22,800 17,100
MUNICIPALITY
MAGNOLIA 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 7,250 5,438
MUNICIPALITY MAIDEN 2011 BOWMAN, PEGG & STAR, CPA'S HICKORY 12,200 9,150
MUNICIPALITY MANTEO 2011 DOWDY & OSBORNE LLP NAGS HEAD 22,500 16,875
MUNICIPALITY
MARIETTA 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 2,900 2,175
Page 26
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY MARION 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 15,700 11,775
MUNICIPALITY
MARS HILL 2011 JOHNSON, PRICE & SPRINKLE, CPAs, P.A.
ASHEVILLE 22,200 16,650
MUNICIPALITY MARSHALL 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 16,970 12,728
MUNICIPALITY MARSHVILLE 2011 J. B. WATSON & CO, PLLC WADESBORO 13,850 10,388
MUNICIPALITY MARVIN 2011 ROWELL, CRAVEN & SHORT, P.A. CHARLOTTE 0 -
MUNICIPALITY MATTHEWS 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 32,000 24,000
MUNICIPALITY
MAXTON 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 11,300 8,475
MUNICIPALITY MAYODAN 2011 ROUSE, ROUSE, PENN AND ROUSE, LLP EDEN 22,610 16,958
MUNICIPALITY MAYSVILLE 2011 BARROW, PARRIS, & DAVENPORT, P.A. KINSTON 11,000 8,250
MUNICIPALITY MCADENVILLE 2011 BUTLER & STOWE, CPA GASTONIA 16,500 12,375
MUNICIPALITY
MCDONALD 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 3,400 2,550
MUNICIPALITY MCFARLAN 2011 ANDERSON SMITH & WIKE, PLLC ROCKINGHAM 4,475 3,356
MUNICIPALITY MEBANE 2011 COBB, EZEKIEL, LOY & CO., GRAHAM 42,800 32,100
MUNICIPALITY MESIC 2011 KENNETH W. CHILCOAT, CPA WASHINGTON 0 -
MUNICIPALITY MICRO 2011 PEEDIN & SASSER, CPAs, PLLC SMITHFIELD 8,000 6,000
MUNICIPALITY
MIDDLEBURG 2011 WILLIAM L. STARK AND COMPANY, CPA
HENDERSON 3,450 2,588
MUNICIPALITY MIDDLESEX 2011 ANTHONY & TABB, P.A. WILSON 9,700 7,275
MUNICIPALITY MIDLAND 2011 POTTER & COMPANY, CPAs, P.A. CONCORD 8,000 6,000
MUNICIPALITY MIDWAY 2011 EDDIE CARRICK CPA PC LEXINGTON 5,500 4,125
MUNICIPALITY MILLS RIVER 2011 CARL E. SHAW, CPA, PLLC HENDERSONVILLE 12,000 9,000
MUNICIPALITY MILTON 2011 ROUSE, ROUSE, PENN AND ROUSE, LLP EDEN 0 -
MUNICIPALITY MINERAL SPRINGS 2011 ROBERT M. BURNS, CPA CHARLOTTE 3,900 2,925
MUNICIPALITY MINNESOTT BEACH 2011 KENNETH W. CHILCOAT, CPA WASHINGTON 0 -
Page 27
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY MINT HILL 2011 ROWELL, CRAVEN & SHORT, P.A. CHARLOTTE 0 -
MUNICIPALITY MISENHEIMER 2011 MAXTON C. MCDOWELL, CPA ASHEBORO 4,500 3,375
MUNICIPALITY MOCKSVILLE 2011 EDDIE CARRICK CPA PC LEXINGTON 17,000 12,750
MUNICIPALITY
MOMEYER 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 2,850 2,138
MUNICIPALITY MONROE 2011 POTTER & COMPANY, CPAs, P.A. MONROE 67,000 50,250
MUNICIPALITY MONTREAT 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 17,500 13,125
MUNICIPALITY MOORESBORO 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 5,200 3,900
MUNICIPALITY MOORESVILLE 2011 POTTER & COMPANY, CPAs, P.A. MOORESVILLE 45,000 33,750
MUNICIPALITY MOREHEAD CITY 2011 MCGLADREY & PULLEN LLP CPAs MOREHEAD CITY 46,000 34,500
MUNICIPALITY MORGANTON 2011 S. ERIC BOWMAN, P.A. MORGANTON 30,900 23,175
MUNICIPALITY MORRISVILLE 2011 JOYCE and COMPANY, CPA CARY 32,289 24,217
MUNICIPALITY MORVEN 2011 JAMMIE L. EUBANKS, CPA, P.A. MONROE 0 -
MUNICIPALITY MOUNT AIRY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 27,500 20,625
MUNICIPALITY MOUNT GILEAD 2011 J. B. WATSON & CO, PLLC WADESBORO 14,750 11,063
MUNICIPALITY MOUNT HOLLY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 32,000 24,000
MUNICIPALITY
MOUNT OLIVE 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 14,500 10,875
MUNICIPALITY MOUNT PLEASANT 2011 SHERRILL & SMITH, CPAs, P.A. SALISBURY 15,500 11,625
MUNICIPALITY
MURFREESBORO 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 17,550 13,163
MUNICIPALITY
MURPHY 2011 TURNER, ENNIS & HATCHETT, CPAs, P.A.
MURPHY 28,000 21,000
MUNICIPALITY NAGS HEAD 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 28,800 21,600
MUNICIPALITY NASHVILLE 2011 MAY & PLACE, PA LOUISBURG 33,285 24,964
MUNICIPALITY
NAVASSA 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON -
Page 28
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY NEW BERN 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 39,700 29,775
MUNICIPALITY NEW LONDON 2011 ROWELL, CRAVEN & SHORT, P.A. CHARLOTTE 0 -
MUNICIPALITY NEWLAND 2011 COMBS, TENNANT & CARPENTER, PC BOONE 22,000 16,500
MUNICIPALITY NEWPORT 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 16,200 12,150
MUNICIPALITY NEWTON 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 23,200 17,400
MUNICIPALITY NEWTON GROVE 2011 DENNING & SESSOMS, P.A. CLINTON 8,500 6,375
MUNICIPALITY
NORLINA 2011 WILLIAM L. STARK AND COMPANY, CPA
HENDERSON 0 -
MUNICIPALITY NORMAN 2011 ANDERSON SMITH & WIKE, PLLC ROCKINGHAM 4,050 3,038
MUNICIPALITY
NORTH TOPSAIL BEACH 2011 PITTARD, PERRY & CRONE, INC., CPAs
NEW BERN 9,500 7,125
MUNICIPALITY NORTH WILKESBORO 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 20,000 15,000
MUNICIPALITY
NORTHWEST 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 5,000 3,750
MUNICIPALITY NORWOOD 2011 SAM K. TURNER, JR., CPA WADESBORO 16,500 12,375
MUNICIPALITY
OAK CITY 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 12,000 9,000
MUNICIPALITY OAK ISLAND 2011 BERRY, PADGETT, & CHANDLER, PLLC SOUTHPORT 29,213 21,910
MUNICIPALITY OAK RIDGE 2011 DIXON HUGHES GOODMAN, LLP HIGH POINT 22,000 16,500
MUNICIPALITY OAKBORO 2011 EDDIE CARRICK CPA PC LEXINGTON 15,750 11,813
MUNICIPALITY
OCEAN ISLE BEACH 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 9,245 6,934
MUNICIPALITY OLD FORT 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 10,400 7,800
MUNICIPALITY ORIENTAL 2011 PITTARD, PERRY & CRONE, INC., CPAs NEW BERN 15,000 11,250
MUNICIPALITY
ORRUM 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 1,600 1,200
MUNICIPALITY OSSIPEE 2011 BOBBY J. MASSEY, CPA BURLINGTON 7,350 5,513
Page 29
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY
OXFORD 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 35,000 26,250
MUNICIPALITY PANTEGO 2011 LARRY E. CARPENTER CPA PA GREENVILLE 3,000 2,250
MUNICIPALITY
PARKTON 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 5,400 4,050
MUNICIPALITY PARMELE 2011 KENNETH W. CHILCOAT, CPA WASHINGTON 0 -
MUNICIPALITY PATTERSON SPRINGS 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 4,250 3,188
MUNICIPALITY PEACHLAND 2011 J. B. WATSON & CO, PLLC WADESBORO 8,800 6,600
MUNICIPALITY
PELETIER 2011 WILLIAMS, SCARBOROUGH, SMITH, GRAY,
LLP JACKSONVILLE 5,150 3,863
MUNICIPALITY
PEMBROKE 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 14,900 11,175
MUNICIPALITY PIKEVILLE 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 7,400 5,550
MUNICIPALITY PILOT MOUNTAIN 2011 GIBSON & COMPANY, P.A. WINSTON SALEM 21,600 16,200
MUNICIPALITY PINE KNOLL SHORES 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 16,200 12,150
MUNICIPALITY PINE LEVEL 2011 PEEDIN & SASSER, CPAs, PLLC SMITHFIELD 9,500 7,125
MUNICIPALITY
PINEBLUFF 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 11,400 8,550
MUNICIPALITY PINEHURST 2011 DIXON HUGHES, PLLC SOUTHERN PINES 27,500 20,625
MUNICIPALITY PINETOPS 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 0 -
MUNICIPALITY PINEVILLE 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 36,500 27,375
MUNICIPALITY PINK HILL 2011 AMANDA A. MURPHY, CPA, PLLC KENANSVILLE 3,000 2,250
MUNICIPALITY PITTSBORO 2011 WARD & FOUST, CPAs, P.A. SILER CITY 21,550 16,163
MUNICIPALITY PLEASANT GARDEN 2011 BERNARD, ROBINSON & Co, LLP GREENSBORO 11,676 8,757
MUNICIPALITY PLYMOUTH 2011 PITTARD, PERRY & CRONE, INC., CPAs BELHAVEN 13,770 10,328
MUNICIPALITY POLKTON 2011 J. B. WATSON & CO, PLLC WADESBORO 14,475 10,856
MUNICIPALITY POLKVILLE 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 5,950 4,463
Page 30
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY POLLOCKSVILLE 2011 BARROW, PARRIS, & DAVENPORT, P.A. KINSTON 9,000 6,750
MUNICIPALITY POWELLSVILLE 2011 JOHNSON, MCLEAN & COMPANY, CPA MURFREESBORO 0 -
MUNICIPALITY PRINCETON 2011 PEEDIN & SASSER, CPAs, PLLC SMITHFIELD 9,500 7,125
MUNICIPALITY PRINCEVILLE 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 0 -
MUNICIPALITY
PROCTORVILLE 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 4,400 3,300
MUNICIPALITY
RAEFORD 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
FAYETTEVILLE 32,000 24,000
MUNICIPALITY
RALEIGH 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 76,000 57,000
MUNICIPALITY RAMSEUR 2011 MAXTON C. MCDOWELL, CPA ASHEBORO 12,500 9,375
MUNICIPALITY RANDLEMAN 2011 MAXTON C. MCDOWELL, CPA ASHEBORO 21,375 16,031
MUNICIPALITY RANLO 2011 COLLIS AND ASSOCIATES, CPAs GASTONIA 20,935 15,701
MUNICIPALITY
RAYNHAM 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 2,100 1,575
MUNICIPALITY RED CROSS 2011 GERRELENE M WALKER, CPA TARBORO 3,350 2,513
MUNICIPALITY RED OAK 2011 FLOWERS & STANLEY, LLP TARBORO 5,250 3,938
MUNICIPALITY
RED SPRINGS 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 12,500 9,375
MUNICIPALITY REIDSVILLE 2011 MCGLADREY & PULLEN LLP CPAs GREENSBORO 37,000 27,750
MUNICIPALITY
RENNERT 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 5,500 4,125
MUNICIPALITY RHODHISS 2011 S. ERIC BOWMAN, P.A. MORGANTON 16,185 12,139
MUNICIPALITY RICH SQUARE 2011 PITTARD, PERRY & CRONE, INC., CPAs NEW BERN 15,500 11,625
MUNICIPALITY RICHFIELD 2011 GERRELENE M WALKER, CPA TARBORO 6,000 4,500
MUNICIPALITY
RICHLANDS 2011 WILLIAMS, SCARBOROUGH, SMITH, GRAY,
LLP JACKSONVILLE 10,600 7,950
Page 31
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY RIVER BEND 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 12,500 9,375
MUNICIPALITY ROANOKE RAPIDS 2011 GREGORY T. REDMAN, CPA GREENVILLE 19,400 14,550
MUNICIPALITY ROBBINS 2011 LLOYD B. MCCONNELL, CPA SANFORD 15,600 11,700
MUNICIPALITY ROBBINSVILLE 2011 DIXON HUGHES GOODMAN, LLP ASHEVILLE 9,250 6,938
MUNICIPALITY ROBERSONVILLE 2011 FLOWERS & STANLEY, LLP TARBORO 17,250 12,938
MUNICIPALITY ROCKINGHAM 2011 ANDERSON SMITH & WIKE, PLLC ROCKINGHAM 35,250 26,438
MUNICIPALITY ROCKWELL 2011 SHERRILL & SMITH, CPAs, P.A. SALISBURY 11,000 8,250
MUNICIPALITY ROCKY MOUNT 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 42,000 31,500
MUNICIPALITY ROLESVILLE 2011 BOYCE, FURR, & Co., LLP RALEIGH 16,500 12,375
MUNICIPALITY RONDA 2011 JACK L. WILSON, CPA, PLLC MOUNT AIRY 8,000 6,000
MUNICIPALITY ROPER 2011 PITTARD, PERRY & CRONE, INC., CPAs BELHAVEN 11,500 8,625
MUNICIPALITY
ROSE HILL 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 11,500 8,625
MUNICIPALITY ROSEBORO 2011 SCOTT BRIDGERS, CPA WILSON 0 -
MUNICIPALITY ROSMAN 2011 CARLAND & ANDERSEN, INC. BREVARD 14,900 11,175
MUNICIPALITY
ROWLAND 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 9,600 7,200
MUNICIPALITY
ROXBORO 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 23,050 17,288
MUNICIPALITY ROXOBEL 2011 JOHNSON, MCLEAN & COMPANY MURFREESBORO 6,900 5,175
MUNICIPALITY RURAL HALL 2011 CANNON & COMPANY, CPA, LLP WINSTON-SALEM 10,300 7,725
MUNICIPALITY RUTH 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 8,800 6,600
MUNICIPALITY RUTHERFORD COLLEGE 2011 S. ERIC BOWMAN, P.A. MORGANTON 15,936 11,952
MUNICIPALITY RUTHERFORDTON 2011 BURLESON & EARLEY, P.A. ASHEVILLE 11,500 8,625
MUNICIPALITY
SAINT HELENA 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 5,000 3,750
MUNICIPALITY SAINT JAMES 2011 BERRY, PADGETT, & CHANDLER, PLLC SOUTHPORT 17,000 12,750
Page 32
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY
SAINT PAULS 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA ELIZABETHTOWN 10,500 7,875
MUNICIPALITY SALEMBURG 2011 SCOTT BRIDGERS, CPA WILSON 7,200 5,400
MUNICIPALITY SALISBURY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 31,800 23,850
MUNICIPALITY SALUDA 2011 CRAWLEY, LEE & COMPANY, P.A. ASHEVILLE 15,500 11,625
MUNICIPALITY
SANDY CREEK 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 5,000 3,750
MUNICIPALITY SANDYFIELD 2011 NELSON PRICE & ASSOCIATES LUMBERTON 0 -
MUNICIPALITY SANFORD 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 32,000 24,000
MUNICIPALITY SARATOGA 2011 PITTARD, PERRY & CRONE, INC., CPAs WILSON 8,800 6,600
MUNICIPALITY SAWMILLS 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 9,500 7,125
MUNICIPALITY SCOTLAND NECK 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 0 -
MUNICIPALITY SEABOARD 2011 GREGORY T. REDMAN, CPA GREENVILLE 9,250 6,938
MUNICIPALITY SEAGROVE 2011 MAXTON C. MCDOWELL, CPA ASHEBORO 7,000 5,250
MUNICIPALITY SEDALIA 2011 BOBBY J. MASSEY, CPA BURLINGTON 6,760 5,070
MUNICIPALITY SELMA 2011 JOYCE and COMPANY, CPA CARY 30,700 23,025
MUNICIPALITY SEVEN DEVILS 2011 YOUNG, MILLER & GILLESPIE, P.A. SPRUCE PINE 9,500 7,125
MUNICIPALITY SEVEN SPRINGS 2011 CONNIE H. HUFFMAN, CPA PINK HILL 4,950 3,713
MUNICIPALITY SEVERN 2011 JOHNSON, MCLEAN & COMPANY, CPA MURFREESBORO 0 -
MUNICIPALITY SHALLOTTE 2011 ISAAC NORRIS JR., CPA, P.A. TABOR CITY 11,500 8,625
MUNICIPALITY SHARPSBURG 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 12,300 9,225
MUNICIPALITY SHELBY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 45,000 33,750
MUNICIPALITY SILER CITY 2011 WARD & FOUST, CPAs, P.A. SILER CITY 22,736 17,052
MUNICIPALITY SIMPSON 2011 KENNETH W. CHILCOAT, CPA WASHINGTON 0 -
MUNICIPALITY SIMS 2011 FLOWERS & STANLEY, LLP TARBORO 5,250 3,938
MUNICIPALITY SMITHFIELD 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 30,000 22,500
MUNICIPALITY SNOW HILL 2011 BARROW, PARRIS, & DAVENPORT, P.A. KINSTON 13,000 9,750
Page 33
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY SOUTHERN PINES 2011 DIXON HUGHES GOODMAN, LLP PINEHURST 44,150 33,113
MUNICIPALITY SOUTHERN SHORES 2011 DOWDY & OSBORNE LLP NAGS HEAD 16,250 12,188
MUNICIPALITY SOUTHPORT 2011 BERRY, PADGETT, & CHANDLER, PLLC SOUTHPORT 39,800 29,850
MUNICIPALITY SPARTA 2011 GIBSON & COMPANY, P.A. WINSTON SALEM 22,175 16,631
MUNICIPALITY SPEED 2011 FLOWERS & STANLEY, LLP TARBORO 0 -
MUNICIPALITY SPENCER 2011 EDDIE CARRICK CPA PC LEXINGTON 8,000 6,000
MUNICIPALITY SPENCER MOUNTAIN 2011 ROBERT M. BURNS, CPA CHARLOTTE 2,000 1,500
MUNICIPALITY SPINDALE 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 19,000 14,250
MUNICIPALITY SPRING HOPE 2011 GERRELENE M WALKER, CPA TARBORO 14,200 10,650
MUNICIPALITY
SPRING LAKE 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 12,750 9,563
MUNICIPALITY SPRUCE PINE 2011 CODY LEGRANT MCKINNEY, CPA PC SPRUCE PINE 13,750 10,313
MUNICIPALITY STALEY 2011 MAXTON C. MCDOWELL, CPA ASHEBORO 6,000 4,500
MUNICIPALITY STALLINGS 2011 TINSLEY & TERRY CPAs, P.A. CORNELIUS 15,250 11,438
MUNICIPALITY STANFIELD 2011 MOYER, SMITH & ROLLER PA CHARLOTTE 13,500 10,125
MUNICIPALITY STANLEY 2011 COLLIS AND ASSOCIATES, CPAs GASTONIA 25,280 18,960
MUNICIPALITY STANTONSBURG 2011 PITTARD, PERRY & CRONE, INC., CPAs WILSON 13,600 10,200
MUNICIPALITY STAR 2011 MAXTON C. MCDOWELL, CPA ASHEBORO 6,500 4,875
MUNICIPALITY STATESVILLE 2011 POTTER & COMPANY, CPAs, P.A. MOORESVILLE 43,125 32,344
MUNICIPALITY STEDMAN 2011 MCFADYEN & SUMNER CPAs FAYETTEVILLE 10,500 7,875
MUNICIPALITY
STEM 2011 WILLIAM L. STARK AND COMPANY, CPA
HENDERSON 3,450 2,588
MUNICIPALITY STOKESDALE 2011 CANNON & COMPANY, CPA, LLP WINSTON-SALEM 12,850 9,638
MUNICIPALITY STONEVILLE 2011 CANNON & COMPANY, CPA, LLP WINSTON-SALEM 21,200 15,900
MUNICIPALITY STONEWALL 2011 ANDREW HARRIS, CPA FARMVILLE 3,000 2,250
MUNICIPALITY
STOVALL 2011 WILLIAM L. STARK AND COMPANY, CPA
HENDERSON 9,074 6,806
Page 34
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY SUGAR MOUNTAIN 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 12,750 9,563
MUNICIPALITY SUMMERFIELD 2011 ROUSE, ROUSE, PENN AND ROUSE, LLP EDEN 8,473 6,355
MUNICIPALITY
SUNSET BEACH 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 23,500 17,625
MUNICIPALITY
SURF CITY 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 9,500 7,125
MUNICIPALITY SWANSBORO 2011 PITTARD, PERRY & CRONE, INC., CPAs NEW BERN 8,600 6,450
MUNICIPALITY SWEPSONVILLE 2011 BOBBY J. MASSEY, CPA BURLINGTON 10,400 7,800
MUNICIPALITY SYLVA 2011 BURLESON & EARLEY, P.A. ASHEVILLE 11,800 8,850
MUNICIPALITY TABOR CITY 2011 NELSON PRICE & ASSOCIATES LUMBERTON 0 -
MUNICIPALITY
TAR HEEL 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA ELIZABETHTOWN 4,500 3,375
MUNICIPALITY TARBORO 2011 FLOWERS & STANLEY, LLP TARBORO 32,000 24,000
MUNICIPALITY TAYLORSVILLE 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 18,300 13,725
MUNICIPALITY TAYLORTOWN 2011 ANDERSON SMITH & WIKE, PLLC ROCKINGHAM 5,000 3,750
MUNICIPALITY TEACHEY 2011 SCOTT BRIDGERS, CPA WILSON 7,200 5,400
MUNICIPALITY THOMASVILLE 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 43,500 32,625
MUNICIPALITY TOBACCOVILLE 2011 GIBSON & COMPANY, P.A. WINSTON SALEM 12,450 9,338
MUNICIPALITY
TOPSAIL BEACH 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 8,500 6,375
MUNICIPALITY TRENT WOODS 2011 BARROW, PARRIS, & DAVENPORT, P.A. KINSTON 9,750 7,313
MUNICIPALITY TRENTON 2011 BARROW, PARRIS, & DAVENPORT, P.A. KINSTON 8,250 6,188
MUNICIPALITY TRINITY 2011 GIBSON & COMPANY, P.A. WINSTON SALEM 21,612 16,209
MUNICIPALITY TROUTMAN 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 14,775 11,081
MUNICIPALITY TROY 2011 MAXTON C. MCDOWELL, CPA ASHEBORO 19,500 14,625
MUNICIPALITY TRYON 2011 BOWMAN, PEGG & STAR, CPA'S HICKORY 0 -
MUNICIPALITY TURKEY 2011 SCOTT BRIDGERS, CPA WILSON 6,400 4,800
Page 35
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY UNIONVILLE 2011 MOYER, SMITH & ROLLER MONROE 8,400 6,300
MUNICIPALITY VALDESE 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 13,975 10,481
MUNICIPALITY VANCEBORO 2011 PITTARD, PERRY & CRONE, INC., CPAs LA GRANGE 6,500 4,875
MUNICIPALITY VANDEMERE 2011 ANDREW HARRIS, CPA FARMVILLE 0 -
MUNICIPALITY VARNAMTOWN 2011 ISAAC NORRIS JR., CPA, P.A. TABOR CITY 4,000 3,000
MUNICIPALITY VASS 2011 LLOYD B. MCCONNELL, CPA SANFORD 9,300 6,975
MUNICIPALITY WACO 2011 DARRELL KELLER, CPA, P.A. KINGS MOUNTAIN 5,600 4,200
MUNICIPALITY WADE 2011 MCFADYEN & SUMNER CPAs FAYETTEVILLE 9,000 6,750
MUNICIPALITY WADESBORO 2011 J. B. WATSON & CO, PLLC WADESBORO 20,875 15,656
MUNICIPALITY
WAGRAM 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 8,500 6,375
MUNICIPALITY WAKE FOREST 2011 JOYCE and COMPANY, CPA CARY 43,200 32,400
MUNICIPALITY WALKERTOWN 2011 GIBSON & COMPANY, P.A. WINSTON SALEM 16,500 12,375
MUNICIPALITY
WALLACE 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 11,250 8,438
MUNICIPALITY WALLBURG 2011 EDDIE CARRICK CPA PC LEXINGTON 5,000 3,750
MUNICIPALITY WALNUT COVE 2011 GIBSON & COMPANY, P.A. WINSTON SALEM 14,000 10,500
MUNICIPALITY WALNUT CREEK 2011 PITTARD, PERRY & CRONE, INC., CPAs GOLDSBORO 10,500 7,875
MUNICIPALITY WALSTONBURG 2011 CONNIE H. HUFFMAN, CPA PINK HILL 7,800 5,850
MUNICIPALITY
WARRENTON 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 17,850 13,388
MUNICIPALITY
WARSAW 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 9,650 7,238
MUNICIPALITY WASHINGTON 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 32,000 24,000
MUNICIPALITY WASHINGTON PARK 2011 WILLIAM A. ODEN, JR., CPA, P.A. WASHINGTON 4,100 3,075
MUNICIPALITY
WATHA 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 5,000 3,750
Page 36
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY WAXHAW 2011 POTTER & COMPANY, CPAs, P.A. MONROE 19,400 14,550
MUNICIPALITY
WAYNESVILLE 2011 RAY, BUMGARNER, KINGSHILL, & ASSOC.,
CPAs, P.A. WAYNESVILLE 39,000 29,250
MUNICIPALITY
WEAVERVILLE 2011 JOHNSON, PRICE & SPRINKLE, CPAs, P.A.
ASHEVILLE 23,700 17,775
MUNICIPALITY WEBSTER 2011 BURLESON & EARLEY, P.A. ASHEVILLE 4,500 3,375
MUNICIPALITY WEDDINGTON 2011 TINSLEY & TERRY CPAs, P.A. CORNELIUS 7,800 5,850
MUNICIPALITY WELDON 2011 JOHNSON, MCLEAN & COMPANY, CPA MURFREESBORO 20,500 15,375
MUNICIPALITY WENDELL 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 12,363 9,272
MUNICIPALITY WENTWORTH 2011 ROUSE, ROUSE, PENN AND ROUSE, LLP EDEN 6,865 5,149
MUNICIPALITY WESLEY CHAPEL 2011 ROBERT M. BURNS, CPA CHARLOTTE 3,900 2,925
MUNICIPALITY WEST JEFFERSON 2011 PRISCILLA L. NORRIS, CPA JEFFERSON 19,000 14,250
MUNICIPALITY WHISPERING PINES 2011 LLOYD B. MCCONNELL, CPA SANFORD 13,600 10,200
MUNICIPALITY WHITAKERS 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 0 -
MUNICIPALITY
WHITE LAKE 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA ELIZABETHTOWN 10,500 7,875
MUNICIPALITY
WHITEVILLE 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 6,000 4,500
MUNICIPALITY WHITSETT 2011 BOBBY J. MASSEY, CPA BURLINGTON 6,700 5,025
MUNICIPALITY
WILKESBORO 2011 HUNTLEY, SIGMON & ASSOCIATES, CPAS,
PLLC LENOIR 16,000 12,000
MUNICIPALITY WILLIAMSTON 2011 PITTARD, PERRY & CRONE, INC., CPAs WILSON 22,900 17,175
MUNICIPALITY WILMINGTON 2011 MCGLADREY & PULLEN LLP CPAs NEW BERN 69,500 52,125
MUNICIPALITY WILSON 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 42,600 31,950
MUNICIPALITY WILSON'S MILLS 2011 PETWAY, MILLS & PEARSON, CPA, P.A. ZEBULON 4,600 3,450
MUNICIPALITY WINDSOR 2011 PITTARD, PERRY & CRONE, INC., CPAs WILLIAMSTON 24,500 18,375
Page 37
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MUNICIPALITY
WINFALL 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 15,000 11,250
MUNICIPALITY WINGATE 2011 MOYER, SMITH & ROLLER MONROE 14,475 10,856
MUNICIPALITY
WINSTON-SALEM 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 85,000 63,750
MUNICIPALITY WINTERVILLE 2011 PITTARD, PERRY & CRONE, INC., CPAs WILLIAMSTON 27,700 20,775
MUNICIPALITY WINTON 2011 LARRY E. CARPENTER, CPA GREENVILLE 8,000 6,000
MUNICIPALITY WOODFIN 2011 GOULD KILLIAN CPA GROUP, P.A. ASHEVILLE 13,900 10,425
MUNICIPALITY WOODLAND 2011 JOHNSON, MCLEAN & COMPANY MURFREESBORO 10,000 7,500
MUNICIPALITY
WRIGHTSVILLE BEACH 2011 HARDISON, CHAMBERLAIN & THOMAS,
P.A. WILMINGTON 24,480 18,360
MUNICIPALITY YADKINVILLE 2011 CANNON & COMPANY, CPA, LLP WINSTON-SALEM 3,000 2,250
MUNICIPALITY
YANCEYVILLE 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 17,450 13,088
MUNICIPALITY
YOUNGSVILLE 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 8,250 6,188
MUNICIPALITY ZEBULON 2011 JOYCE and COMPANY, CPA CARY 23,750 17,813
COUNTY ALAMANCE COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 58,000 43,500
COUNTY ALEXANDER COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 34,050 25,538
COUNTY ALLEGHANY COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 38,725 29,044
COUNTY ANSON COUNTY 2011 J. B. WATSON & CO, PLLC WADESBORO 52,250 39,188
COUNTY ASHE COUNTY 2011 PRISCILLA L. NORRIS, CPA JEFFERSON 35,000 26,250
COUNTY AVERY COUNTY 2011 YOUNG, MILLER & GILLESPIE, P.A. SPRUCE PINE 31,900 23,925
COUNTY
BEAUFORT COUNTY 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 31,105 23,329
COUNTY BERTIE COUNTY 2011 PITTARD, PERRY & CRONE, INC., CPAs BELHAVEN 46,200 34,650
Page 38
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
COUNTY
BLADEN COUNTY 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA ELIZABETHTOWN 39,500 29,625
COUNTY BRUNSWICK COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 56,750 42,563
COUNTY BUNCOMBE COUNTY 2011 GOULD KILLIAN CPA GROUP, P.A. ASHEVILLE 95,500 71,625
COUNTY BURKE COUNTY 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 35,125 26,344
COUNTY CABARRUS COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 42,000 31,500
COUNTY CALDWELL COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 41,000 30,750
COUNTY
CAMDEN COUNTY 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WILMINGTON 25,000 18,750
COUNTY CARTERET COUNTY 2011 MCGLADREY & PULLEN LLP CPAs MOREHEAD CITY 54,720 41,040
COUNTY
CASWELL COUNTY 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 44,000 33,000
COUNTY CATAWBA COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 42,000 31,500
COUNTY CHATHAM COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 51,000 38,250
COUNTY
CHEROKEE COUNTY 2011 TURNER, ENNIS & HATCHETT, CPAs, P.A.
MURPHY 20,000 15,000
COUNTY CHOWAN COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 51,000 38,250
COUNTY CLAY COUNTY 2011 SHAWN POWELL LONG, CPA HAYESVILLE 23,000 17,250
COUNTY CLEVELAND COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 49,000 36,750
COUNTY
COLUMBUS COUNTY 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 26,250 19,688
COUNTY CRAVEN COUNTY 2011 MCGLADREY & PULLEN LLP CPAs NEW BERN 62,656 46,992
COUNTY
CUMBERLAND COUNTY 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
FAYETTEVILLE 117,500 88,125
COUNTY CURRITUCK COUNTY 2011 PITTARD, PERRY & CRONE, INC., CPAs NEW BERN 40,000 30,000
COUNTY DARE COUNTY 2011 POTTER & COMPANY, CPAs, P.A. MOORESVILLE 59,500 44,625
COUNTY DAVIDSON COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 53,000 39,750
Page 39
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
COUNTY DAVIE COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 60,000 45,000
COUNTY DUPLIN COUNTY 2011 PITTARD, PERRY & CRONE, INC., CPAs LA GRANGE 45,000 33,750
COUNTY
DURHAM COUNTY 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 115,000 86,250
COUNTY EDGECOMBE COUNTY 2011 FLOWERS & STANLEY, LLP TARBORO 51,000 38,250
COUNTY
FORSYTH COUNTY 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 71,000 53,250
COUNTY
FRANKLIN COUNTY 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 56,035 42,026
COUNTY GASTON COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 61,500 46,125
COUNTY GATES COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 45,600 34,200
COUNTY
GRAHAM COUNTY 2011 TURNER, ENNIS & HATCHETT, CPAs, P.A.
MURPHY 45,000 33,750
COUNTY
GRANVILLE COUNTY 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 46,000 34,500
COUNTY GREENE COUNTY 2011 BARROW, PARRIS, & DAVENPORT, P.A. KINSTON 46,550 34,913
COUNTY
GUILFORD COUNTY 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 84,000 63,000
COUNTY HALIFAX COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 68,550 51,413
COUNTY HARNETT COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 67,000 50,250
COUNTY HAYWOOD COUNTY 2011 DIXON HUGHES GOODMAN, LLP ASHEVILLE 60,200 45,150
COUNTY HENDERSON COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 52,000 39,000
COUNTY
HERTFORD COUNTY 2011 WILLIAMS, SCARBOROUGH, SMITH, GRAY,
LLP NEW BERN 51,500 38,625
COUNTY HOKE COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 54,500 40,875
COUNTY HYDE COUNTY 2011 ANDREW HARRIS, CPA FARMVILLE 25,500 19,125
COUNTY IREDELL COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 40,000 30,000
Page 40
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
COUNTY JACKSON COUNTY 2011 DIXON HUGHES GOODMAN, LLP ASHEVILLE 76,000 57,000
COUNTY
JOHNSTON COUNTY 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 72,500 54,375
COUNTY JONES COUNTY 2011 BARROW, PARRIS, & DAVENPORT, P.A. KINSTON 46,000 34,500
COUNTY LEE COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 41,000 30,750
COUNTY LENOIR COUNTY 2011 PITTARD, PERRY & CRONE, INC., CPAs LA GRANGE 41,800 31,350
COUNTY LINCOLN COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 45,400 34,050
COUNTY MACON COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 56,200 42,150
COUNTY MADISON COUNTY 2011 GOULD KILLIAN CPA GROUP, P.A. ASHEVILLE 37,000 27,750
COUNTY MARTIN COUNTY 2011 PITTARD, PERRY & CRONE, INC., CPAs NEW BERN 28,625 21,469
COUNTY
MCDOWELL COUNTY 2011 JOHNSON, PRICE & SPRINKLE, CPAs, P.A.
MARION 45,900 34,425
COUNTY
MECKLENBURG COUNTY 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 180,500 135,375
COUNTY MITCHELL COUNTY 2011 YOUNG, MILLER & GILLESPIE, P.A. SPRUCE PINE 26,500 19,875
COUNTY
MONTGOMERY COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 53,000 39,750
COUNTY MOORE COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 58,079 43,559
COUNTY NASH COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 52,000 39,000
COUNTY
NEW HANOVER COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 75,800 56,850
COUNTY
NORTHAMPTON COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 42,000 31,500
COUNTY ONSLOW COUNTY 2011 PITTARD, PERRY & CRONE, INC., CPAs LA GRANGE 51,900 38,925
COUNTY ORANGE COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 83,300 62,475
COUNTY PAMLICO COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 43,000 32,250
Page 41
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
COUNTY
PASQUOTANK COUNTY 2011 DOUGLAS A. HOLLOWELL, PC
ELIZABETH CITY 29,000 21,750
COUNTY
PENDER COUNTY 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 35,500 26,625
COUNTY PERQUIMANS COUNTY 2011 DOUGLAS A. HOLLOWELL, PC ELIZABETH CITY 24,000 18,000
COUNTY
PERSON COUNTY 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 43,300 32,475
COUNTY PITT COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 63,500 47,625
COUNTY POLK COUNTY 2011 GOULD KILLIAN CPA GROUP, P.A. ASHEVILLE 54,000 40,500
COUNTY
RANDOLPH COUNTY 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 52,500 39,375
COUNTY
RICHMOND COUNTY 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 34,500 25,875
COUNTY
ROBESON COUNTY 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 0 -
COUNTY
ROCKINGHAM COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 49,500 37,125
COUNTY ROWAN COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 42,400 31,800
COUNTY RUTHERFORD COUNTY 2011 GOULD KILLIAN CPA GROUP, P.A. ASHEVILLE 55,100 41,325
COUNTY
SAMPSON COUNTY 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA ELIZABETHTOWN 14,550 10,913
COUNTY SCOTLAND COUNTY 2011 GUSTAF C. LUNDIN & COMPANY, LLP LAURINBURG 33,641 25,231
COUNTY STANLY COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 51,200 38,400
COUNTY STOKES COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 45,000 33,750
COUNTY SURRY COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 50,100 37,575
COUNTY SWAIN COUNTY 2011 S. ERIC BOWMAN, P.A. MORGANTON 59,013 44,260
Page 42
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
COUNTY
TRANSYLVANIA
COUNTY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 31,400 23,550
COUNTY TYRRELL COUNTY 2011 PITTARD, PERRY & CRONE, INC., CPAs GOLDSBORO 35,000 26,250
COUNTY UNION COUNTY 2011 POTTER & COMPANY, CPAs, P.A. MONROE 82,700 62,025
COUNTY
VANCE COUNTY 2011 PHILLIPS, DORSEY, THOMAS, WATERS &
BRAFFORD, CPAs HENDERSON 37,500 28,125
COUNTY
WAKE COUNTY 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 85,000 63,750
COUNTY
WARREN COUNTY 2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 46,700 35,025
COUNTY
WASHINGTON COUNTY 2011 PITTARD, PERRY & CRONE, INC., CPAs
NEW BERN 32,800 24,600
COUNTY WATAUGA COUNTY 2011 BRYCE HOLDER CPA, P.A. BOONE 0 -
COUNTY WAYNE COUNTY 2011 NUNN, BRASHEAR, & CO.,CPAs, P.A. GOLDSBORO 98,800 74,100
COUNTY WILKES COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 60,500 45,375
COUNTY WILSON COUNTY 2011 FLOWERS & STANLEY, LLP TARBORO 60,000 45,000
COUNTY YADKIN COUNTY 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 44,000 33,000
COUNTY YANCEY COUNTY 2011 DIXON HUGHES GOODMAN, LLP ASHEVILLE 53,500 40,125
BOE
ALAMANCE-
BURLINGTON SCHOOL
SYSTEM
2011 ANDERSON SMITH & WIKE, PLLC
ROCKINGHAM 58,444 43,833
BOE
ALEXANDER COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
STATESVILLE 24,100 18,075
BOE
ALLEGHANY COUNTY
SCHOOLS
2011 LOWDERMILK, CHURCH & CO., LLP
MORGANTON 13,650 10,238
BOE
ANSON COUNTY
SCHOOLS
2011 RIVES & ASSOCIATES, LLP
CHARLOTTE 26,420 19,815
Page 43
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
BOE
ASHE COUNTY SCHOOLS 2011 ANDERSON SMITH & WIKE, PLLC
STATESVILLE 27,500 20,625
BOE
ASHEBORO CITY
SCHOOLS
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 31,875 23,906
BOE
ASHEVILLE CITY
SCHOOLS
2011 DIXON HUGHES, PLLC
ASHEVILLE 37,600 28,200
BOE
AVERY COUNTY
SCHOOLS
2011 COMBS, TENNANT & CARPENTER, PC
BOONE 26,500 19,875
BOE
BEAUFORT COUNTY
SCHOOLS
2011 DIXON HUGHES, PLLC
SOUTHERN PINES 44,615 33,461
BOE
BERTIE COUNTY
SCHOOLS
2011 KENNETH W. CHILCOAT, CPA
WASHINGTON 0 -
BOE
BLADEN COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
ROCKINGHAM 28,500 21,375
BOE
BRUNSWICK COUNTY
SCHOOLS
2011 DIXON HUGHES, PLLC
SOUTHERN PINES 39,175 29,381
BOE
BUNCOMBE COUNTY
SCHOOLS
2011 JOHNSON, PRICE & SPRINKLE, CPAs, P.A.
ASHEVILLE 76,000 57,000
BOE
BURKE COUNTY
SCHOOLS
2011 LOWDERMILK, CHURCH & CO., LLP
MORGANTON 32,445 24,334
BOE
CABARRUS COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
STATESVILLE 33,000 24,750
BOE
CALDWELL COUNTY
SCHOOLS
2011 BOGGS, CRUMP, & BROWN, P.A.
MORGANTON 32,800 24,600
BOE
CAMDEN COUNTY
SCHOOLS
2011 ANNA MCGINNIS, CPA
Nags Head 16,000 12,000
Page 44
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
BOE
CARTERET COUNTY
SCHOOLS
2011 MCGLADREY & PULLEN LLP CPAs
MOREHEAD CITY 48,000 36,000
BOE
CASWELL COUNTY
SCHOOLS
2011 BERNARD ROBINSON & Co, LLP
GREENSBORO 28,511 21,383
BOE
CATAWBA COUNTY
SCHOOLS
2011 BOWMAN, PEGG & STAR, CPA'S
HICKORY 46,250 34,688
BOE
CHAPEL HILL/CARRBORO
CITY SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
ROCKINGHAM 45,000 33,750
BOE
CHARLOTTE/MECKLENB
URG CO. SCHOOLS
2011 DIXON HUGHES, PLLC
WINSTON-SALEM 95,000 71,250
BOE
CHATHAM COUNTY
SCHOOLS
2011 DIXON HUGHES, PLLC
SOUTHERN PINES 51,199 38,399
BOE
CHEROKEE COUNTY
SCHOOLS
2011 TURNER, ENNIS & HATCHETT, CPAs, P.A.
MURPHY 40,000 30,000
BOE
CLAY COUNTY SCHOOLS 2011 SHAWN POWELL LONG, CPA
HAYESVILLE 16,500 12,375
BOE
CLEVELAND COUNTY
SCHOOLS
2011 DIXON HUGHES GOODMAN, LLP
WINSTON-SALEM 33,501 25,126
BOE
CLINTON CITY SCHOOLS 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 17,250 12,938
BOE
COLUMBUS COUNTY
SCHOOLS
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 27,500 20,625
BOE
CRAVEN COUNTY
SCHOOLS
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 32,000 24,000
BOE
CUMBERLAND COUNTY
SCHOOLS
2011 HAIGH, BYRD & LAMBERT, LLP
FAYETTEVILLE 54,800 41,100
Page 45
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
BOE
CURRITUCK COUNTY
SCHOOLS
2011 PITTARD, PERRY & CRONE, INC., CPAs
GOLDSBORO 24,000 18,000
BOE
DARE COUNTY SCHOOLS 2011 DOUGLAS A. HOLLOWELL, PC
ELIZABETH CITY 45,000 33,750
BOE
DAVIDSON COUNTY
SCHOOLS
2011 RICK ALLRED, CPA, PA
LEXINGTON 40,000 30,000
BOE
DAVIE COUNTY
SCHOOLS
2011 RIVES & ASSOCIATES, LLP
LEXINGTON 34,200 25,650
BOE
DUPLIN COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
STATESVILLE 37,000 27,750
BOE
DURHAM PUBLIC
SCHOOLS
2011 RIVES & ASSOCIATES, LLP
LEXINGTON 51,000 38,250
BOE
EDENTON CITY/CHOWAN
COUNTY SCHOOLS
2011 DOUGLAS A. HOLLOWELL, PC
ELIZABETH CITY 19,000 14,250
BOE
EDGECOMBE COUNTY
SCHOOLS
2011 GERRELENE M WALKER, CPA
TARBORO 21,000 15,750
BOE
ELIZABETH
CITY/PASQUOTANK
COUNTY SCHOOLS
2011 DOUGLAS A. HOLLOWELL, PC
ELIZABETH CITY 44,000 33,000
BOE ELKIN CITY SCHOOLS 2011 DIXON HUGHES, PLLC WINSTON-SALEM 32,760 24,570
BOE
FRANKLIN COUNTY
SCHOOLS
2011 DIXON HUGHES GOODMAN, LLP
RALEIGH 0 -
BOE
GASTON COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
GASTONIA 37,500 28,125
BOE
GATES COUNTY
SCHOOLS
2011 DOUGLAS A. HOLLOWELL, PC
ELIZABETH CITY 19,000 14,250
Page 46
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
BOE
GRAHAM COUNTY
SCHOOLS
2011 DIXON HUGHES GOODMAN, LLP
ASHEVILLE 51,800 38,850
BOE
GRANVILLE COUNTY
SCHOOLS
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 28,650 21,488
BOE
GREENE COUNTY
SCHOOLS
2011 BARROW, PARRIS, & DAVENPORT, P.A.
KINSTON 20,925 15,694
BOE
GUILFORD COUNTY
SCHOOLS
2011 DIXON HUGHES GOODMAN, LLP
HIGH POINT 74,000 55,500
BOE
HALIFAX COUNTY
SCHOOLS
2011 N/A
-
BOE
HARNETT COUNTY
SCHOOLS
2011 DIXON HUGHES, PLLC
SOUTHERN PINES 53,717 40,288
BOE
HAYWOOD COUNTY
SCHOOLS
2011 DIXON HUGHES GOODMAN, LLP
ASHEVILLE 56,700 42,525
BOE
HENDERSON COUNTY
SCHOOLS
2011 CARLAND & ANDERSEN, INC.
HENDERSONVILLE 30,050 22,538
BOE
HERTFORD COUNTY
SCHOOLS
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 17,000 12,750
BOE
HICKORY CITY SCHOOLS 2011 ANDERSON SMITH & WIKE, PLLC
STATESVILLE 26,000 19,500
BOE
HOKE COUNTY SCHOOLS 2011 ANDERSON SMITH & WIKE, PLLC
ROCKINGHAM 27,977 20,983
BOE
HYDE COUNTY SCHOOLS 2011 KENNETH W. CHILCOAT, CPA
WASHINGTON 0 -
BOE
IREDELL
COUNTY/STATESVILLE
CITY SCHOOLS
2011 MCCANNON ROGERS DRISCOLL & ASSOC.
LLP
GASTONIA 37,000 27,750
Page 47
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
BOE
JACKSON COUNTY
SCHOOLS
2011 DIXON HUGHES GOODMAN, LLP
ASHEVILLE 32,000 24,000
BOE
JOHNSTON COUNTY
SCHOOLS
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 30,000 22,500
BOE
JONES COUNTY
SCHOOLS
2011 BARROW, PARRIS, & DAVENPORT, P.A.
KINSTON 20,750 15,563
BOE
KANNAPOLIS CITY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
GASTONIA 33,000 24,750
BOE LEE COUNTY SCHOOLS 2011 DIXON HUGHES PLLC SOUTHERN PINES 40,517 30,388
BOE
LENOIR COUNTY
SCHOOLS
2011 SITTERSON & BARKER, P.A.
KINSTON 0 -
BOE
LEXINGTON CITY
SCHOOLS
2011 RIVES & ASSOCIATES, LLP
LEXINGTON 27,040 20,280
BOE
LINCOLN COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
GASTONIA 32,500 24,375
BOE
MACON COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
STATESVILLE 37,000 27,750
BOE
MADISON COUNTY
SCHOOLS
2011 BOGGS, CRUMP, & BROWN, P.A.
MORGANTON 35,000 26,250
BOE
MARTIN COUNTY
SCHOOLS
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 20,000 15,000
BOE
MCDOWELL COUNTY
SCHOOLS
2011 BOGGS, CRUMP, & BROWN, P.A.
MORGANTON 28,700 21,525
BOE
MITCHELL COUNTY
SCHOOLS
2011 YOUNG, MILLER & GILLESPIE, P.A.
SPRUCE PINE 21,500 16,125
BOE
MONTGOMERY COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
ROCKINGHAM 33,400 25,050
Page 48
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
BOE
MOORE COUNTY
SCHOOLS
2011 DIXON HUGHES, PLLC
SOUTHERN PINES 48,537 36,403
BOE
MOORESVILLE CITY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
STATESVILLE 27,500 20,625
BOE
MOUNT AIRY CITY
SCHOOLS
2011 DIXON HUGHES, PLLC
WINSTON-SALEM 36,400 27,300
BOE
NASH/ROCKY MOUNT
SCHOOLS
2011 DIXON HUGHES, PLLC
RALEIGH 62,206 46,655
BOE
NEW HANOVER COUNTY
SCHOOLS
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 52,500 39,375
BOE
NEWTON/CONOVER CITY
SCHOOLS
2011 RIVES & ASSOCIATES, LLP
CHARLOTTE 12,000 9,000
BOE
NORTHAMPTON COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
ROCKINGHAM 30,746 23,060
BOE
ONSLOW COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
STATESVILLE 34,900 26,175
BOE
ORANGE COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
ROCKINGHAM 37,636 28,227
BOE
PAMLICO COUNTY
SCHOOLS
2011 KOONCE, WOOTEN & HAYWOOD, LLP
RALEIGH 34,500 25,875
BOE
PENDER COUNTY
SCHOOLS
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 25,500 19,125
BOE
PERQUIMANS COUNTY
SCHOOLS
2011 DOUGLAS A. HOLLOWELL, PC
ELIZABETH CITY 19,000 14,250
BOE
PERSON COUNTY
SCHOOLS
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 42,900 32,175
Page 49
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
BOE
PITT COUNTY SCHOOLS 2011 PITTARD, PERRY & CRONE, INC., CPAs
GOLDSBORO 33,000 24,750
BOE
POLK COUNTY SCHOOLS 2011 ANDERSON SMITH & WIKE, PLLC
STATESVILLE 32,400 24,300
BOE
RANDOLPH COUNTY
SCHOOLS
2011 MAXTON C. MCDOWELL, CPA
ASHEBORO 35,000 26,250
BOE
RICHMOND COUNTY
SCHOOLS
2011 DIXON HUGHES, PLLC
SOUTHERN PINES 43,835 32,876
BOE
ROANOKE RAPIDS CITY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
ROCKINGHAM 30,132 22,599
BOE
ROBESON COUNTY
SCHOOLS
2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 54,000 40,500
BOE
ROCKINGHAM COUNTY
SCHOOLS
2011 HOLDEN, MOSS, KNOTT, CLARK, &
COPLEY, P.A. EDEN 29,500 22,125
BOE
ROWAN
COUNTY/SALISBURY
CITY SCHOOLS
2011 DIXON HUGHES, PLLC
WINSTON-SALEM 35,000 26,250
BOE
RUTHERFORD COUNTY
SCHOOLS
2011 RIVES & ASSOCIATES, LLP
CHARLOTTE 40,270 30,203
BOE
SAMPSON COUNTY
SCHOOLS
2011 PITTARD, PERRY & CRONE, INC., CPAs
GOLDSBORO 32,700 24,525
BOE
SCOTLAND COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
ROCKINGHAM 28,750 21,563
BOE
STANLY COUNTY
SCHOOLS
2011 RIVES & ASSOCIATES, LLP
LEXINGTON 35,400 26,550
BOE
STOKES COUNTY
SCHOOLS
2011 DIXON HUGHES, PLLC
HIGH POINT 40,000 30,000
Page 50
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
BOE
SURRY COUNTY
SCHOOLS
2011 DIXON HUGHES, PLLC
WINSTON-SALEM 36,160 27,120
BOE
SWAIN COUNTY
SCHOOLS
2011 BOGGS, CRUMP, & BROWN, P.A.
MORGANTON 27,000 20,250
BOE
THOMASVILLE CITY
SCHOOLS
2011 RIVES & ASSOCIATES, LLP
LEXINGTON 31,090 23,318
BOE
TRANSYLVANIA
COUNTY SCHOOLS
2011 CARLAND & ANDERSEN, INC.
BREVARD 26,000 19,500
BOE
TYRRELL COUNTY
SCHOOLS
2011 DOUGLAS A. HOLLOWELL, PC
ELIZABETH CITY 19,000 14,250
BOE
UNION COUNTY
SCHOOLS
2011 ANDERSON SMITH & WIKE, PLLC
ROCKINGHAM 40,000 30,000
BOE
VANCE COUNTY
SCHOOLS
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 45,000 33,750
BOE
WAKE COUNTY SCHOOLS 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 73,000 54,750
BOE
WARREN COUNTY
SCHOOLS
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 40,400 30,300
BOE
WASHINGTON COUNTY
SCHOOLS
2011 PITTARD, PERRY & CRONE, INC., CPAs
BELHAVEN 27,300 20,475
BOE
WATAUGA COUNTY
SCHOOLS
2011 COMBS, TENNANT & CARPENTER, PC
BOONE 38,000 28,500
BOE
WAYNE COUNTY PUBLIC
SCHOOLS
2011 PITTARD, PERRY & CRONE, INC., CPAs
GOLDSBORO 40,000 30,000
BOE
WELDON CITY SCHOOLS 2011 ANDERSON SMITH & WIKE, PLLC
ROCKINGHAM 31,873 23,905
Page 51
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
BOE
WHITEVILLE CITY
SCHOOLS
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 9,700 7,275
BOE
WILKES COUNTY
SCHOOLS
2011 HUNTLEY, SIGMON & ASSOCIATES, CPAS,
PLLC LENOIR 25,000 18,750
BOE
WILSON COUNTY
SCHOOLS
2011 PITTARD, PERRY & CRONE, INC., CPAs
WILSON 45,400 34,050
BOE
WINSTON-
SALEM/FORSYTH
COUNTY SCHOOLS
2011 DIXON HUGHES, PLLC
WINSTON-SALEM 75,500 56,625
BOE
YADKIN COUNTY
SCHOOLS
2011 RIVES & ASSOCIATES, LLP
LEXINGTON 27,900 20,925
BOE
YANCEY COUNTY
SCHOOLS
2011 DIXON HUGHES, PLLC
ASHEVILLE 40,700 30,525
AIRPORT
AERONAUTICS AUTH OF
THE CITY OF
HENDERSON
2011 WILLIAM L. STARK AND COMPANY, CPA
HENDERSON 0 -
AIRPORT
ASHEVILLE REGIONAL
AIRPORT
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 12,000 9,000
AIRPORT
AVERY COUNTY
AIRPORT AUTHORITY
2011 CODY LEGRANT MCKINNEY, CPA PC
SPRUCE PINE 2,750 2,063
AIRPORT
BEAUFORT MOREHEAD
CITY AIRPORT
AUTHORITY
2011 WILLIAMS, SCARBOROUGH, SMITH, GRAY,
LLP
NEW BERN 7,275 5,456
AIRPORT
BRUNSWICK CO.
AIRPORT
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 6,000 4,500
AIRPORT
BURLINGTON-
ALAMANCE AIRPORT
2011 COBB, EZEKIEL, LOY & CO.
GRAHAM 21,950 16,463
Page 52
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
AIRPORT DARE CO. AIRPORT 2011 DOWDY & OSBORNE LLP NAGS HEAD 18,750 14,063
AIRPORT
ELIZABETH CITY-
PASQUOTANK CO.
AIRPORT
2011 MASON L SPRUILL CPA
ELIZABETH CITY 5,300 3,975
AIRPORT
ELIZABETHTOWN
AIRPORT ECONOMIC
DEVELOPMENT COMM.
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA
ELIZABETHTOWN 2,500 1,875
AIRPORT
FOOTHILLS REGIONAL
AIRPORT AUTHORITY
2011 N/A
-
AIRPORT
FORSYTH COUNTY
AIRPORT
2011 STOUT, STUART, McGOWEN, & KING, LLP
BURLINGTON 13,200 9,900
AIRPORT
HALIFAX
NORTHAMPTON
REGIONAL AIRPORT
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 6,000 4,500
AIRPORT
JOHNSTON COUNTY
AIRPORT
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 5,500 4,125
AIRPORT
LAURINBURG-MAXTON
AIRPORT COMMISSION
2011 ANDERSON SMITH & WIKE, PLLC
ROCKINGHAM 10,250 7,688
AIRPORT
LINCOLN COUNTY
AIRPORT AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 4,900 3,675
AIRPORT
LUMBERTON AIRPORT
COMMISSION
2011 COLLINS KEMP & PATTERSON, PLLC
Lumberton 2,000 1,500
AIRPORT
MACON COUNTY
AIRPORT AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 5,375 4,031
Page 53
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
AIRPORT
MOORE COUNTY
AIRPORT AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 4,500 3,375
AIRPORT
MOUNT AIRY-SURRY CO.
AIRPORT AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 5,100 3,825
AIRPORT
NEW HANOVER COUNTY
AIRPORT AUTHORITY
2011 LANIER, WHALEY, CRAFT & CO, CPA
WILMINGTON 36,600 27,450
AIRPORT
PIEDMONT TRIAD
AIRPORT AUTHORITY
2011 MCGLADREY & PULLEN LLP CPAs
GREENSBORO 34,000 25,500
AIRPORT
PITT CO. GREENVILLE
AIRPORT AUTHORITY
2011 FLOWERS & STANLEY, LLP
TARBORO 11,000 8,250
AIRPORT
RALEIGH-DURHAM
AIRPORT AUTHORITY
2011 N/A
-
AIRPORT
ROCKINGHAM COUNTY
AIRPORT AUTHORITY
2011 ROUSE, ROUSE, PENN AND ROUSE, LLP
EDEN 6,685 5,014
AIRPORT
ROCKY MOUNT-WILSON
AIRPORT AUTHORITY
2011 GERRELENE M WALKER, CPA
TARBORO 7,000 5,250
AIRPORT
SANFORD-LEE CO.
REGIONAL AIRPORT
AUTHORITY
2011 DIXON HUGHES GOODMAN, LLP
PINEHURST 7,425 5,569
AIRPORT
TARBORO-EDGECOMBE
AIRPORT
2011 FLOWERS & STANLEY, LLP
TARBORO 2,700 2,025
AIRPORT
TRI-COUNTY AIRPORT
AUTHORITY
2011 FLOWERS & STANLEY, LLP
TARBORO 5,000 3,750
Page 54
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
COG
ALBEMARLE
COMMISSION
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA WHITEVILLE 24,000 18,000
COG
CAPE FEAR COUNCIL OF
GOVERNMENTS
2011 MCGLADREY & PULLEN LLP CPAs
WILMINGTON 21,675 16,256
COG
CENTRALINA COUNCIL
OF GOVERNMENTS
2011 DIXON HUGHES GOODMAN, LLP
WINSTON-SALEM 27,000 20,250
COG
HIGH COUNTRY
COUNCIL OF
GOVERNMENTS
2011 ELIZABETH KEEL, PLLC
ASHEVILLE 17,700 13,275
COG
ISOTHERMAL
DEVELOPMENT
COMMISSION
2011 DIXON HUGHES GOODMAN, LLP
ASHEVILLE 37,000 27,750
COG
KERR-TAR REGIONAL
COGS
2011 PHILLIPS, DORSEY, THOMAS, WATERS &
BRAFFORD, CPAs HENDERSON 25,500 19,125
COG
LAND-OF-SKY REGIONAL
COUNCIL
2011 ELIZABETH KEEL, PLLC
ASHEVILLE 17,000 12,750
COG
LUMBER RIVER COUNCIL
OF GOVERNMENTS
2011 FRANKIE LINDSAY, CPA
LUMBERTON 9,000 6,750
COG
MID-CAROLINA REG M
COUNCIL OF
GOVERNMENTS
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA
WHITEVILLE 14,000 10,500
COG
MID-EAST
COMMISSION/REGION Q
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA
WILMINGTON 26,000 19,500
Page 55
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
COG
NEUSE RIVER COG D/B/A/
EASTERN CAROLINA
COUNCIL
2011 ELIZABETH KEEL, PLLC
ASHEVILLE 21,750 16,313
COG
PIEDMONT TRIAD
REGIONAL COUNCIL
2011 N/A
33,900 25,425
COG
SOUTHWESTERN NC
PLANNING &
ECON.DEV.COMM.
2011 DIXON HUGHES GOODMAN, LLP
ASHEVILLE 27,500 20,625
COG
TRIANGLE J COUNCIL OF
GOVERNMENTS
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 32,100 24,075
COG
UPPER COASTAL PLAIN
COG DBA REGION L
COUNCIL OF
GOVERNMENTS
2011 FLOWERS & STANLEY, LLP
TARBORO 21,000 15,750
COG
WESTERN PIEDMONT
COGS
2011 LOWDERMILK, CHURCH & CO., LLP
MORGANTON 14,000 10,500
DISTRICT HEALTH
ALBEMARLE REGIONAL
HEALTH SERVICES
2011 MASON L SPRUILL CPA
ELIZABETH CITY 29,500 22,125
DISTRICT HEALTH
APPALACHIAN DISTRICT
HEALTH
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 31,300 23,475
DISTRICT HEALTH
CABARRUS HEALTH
ALLIANCE
2011 POTTER & COMPANY, CPAs, P.A.
CONCORD 17,775 13,331
DISTRICT HEALTH
GRANVILLE/VANCE
DISTRICT HEALTH
2011 WILLIAM L. STARK AND COMPANY, CPA
HENDERSON 18,000 13,500
Page 56
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
DISTRICT HEALTH
HERTFORD COUNTY
PUBLIC HEALTH
AUTHORITY
2011 BOGGS, CRUMP, & BROWN, P.A.
MORGANTON 11,750 8,813
DISTRICT HEALTH
MARTIN/TYRRELL/WASH
INGTON DISTRICT
HEALTH
2011 BOGGS, CRUMP, & BROWN, P.A.
MORGANTON 26,000 19,500
DISTRICT HEALTH
RUTHERFORD/POLK/MCD
OWELL DISTRICT
HEALTH
2011 NORMAN, JOHNSON, & CO., PA
SPARTANBURG SC 26,900 20,175
DISTRICT HEALTH
TOE RIVER HEALTH
DISTRICT
2011 YOUNG, MILLER & GILLESPIE, P.A.
SPRUCE PINE 23,009 17,257
REGIONAL
LIBRARY
ALBEMARLE REGIONAL
LIBRARY
2011 LARRY E. CARPENTER CPA PA
GREENVILLE 10,500 7,875
REGIONAL
LIBRARY
APPALACHIAN
REGIONAL LIBRARY
2011 COMBS, TENNANT & CARPENTER, PC
BOONE 7,950 5,963
REGIONAL
LIBRARY
AVERY/MITCHELL/YANC
EY REGIONAL LIBRARY
2011 YOUNG, MILLER & GILLESPIE, P.A.
SPRUCE PINE 6,500 4,875
REGIONAL
LIBRARY
B.H.M. REGIONAL
LIBRARY
2011 WILSON JONES & CO., P.A.
WASHINGTON 8,500 6,375
REGIONAL
LIBRARY
BRASWELL MEMORIAL
PUBLIC LIBRARY
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 5,000 3,750
REGIONAL
LIBRARY
CHARLOTTE-
MECKLENBERG PUBLIC
LIBRARY
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
CHARLOTTE 0 -
Page 57
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
REGIONAL
LIBRARY
CRAVEN/PAMLICO/CART
ERET REGIONAL
LIBRARY
2011 WILLIAMS, SCARBOROUGH, SMITH, GRAY,
LLP
NEW BERN 45,000 33,750
REGIONAL
LIBRARY
EAST ALBEMARLE
REGIONAL LIBRARY
2011 JOHNSON, BURGESS, MIZELLE & STRAUB,
CPAs KITTY HAWK 12,050 9,038
REGIONAL
LIBRARY
FONTANA REGIONAL
LIBRARY
2011 DIXON HUGHES GOODMAN, LLP
ASHEVILLE 6,060 4,545
REGIONAL
LIBRARY
HYCONEECHEE
REGIONAL LIBRARY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 13,000 9,750
REGIONAL
LIBRARY
NANTAHALA REGIONAL
LIBRARY
2011 TURNER, ENNIS & HATCHETT, CPAs, P.A.
MURPHY 6,800 5,100
REGIONAL
LIBRARY
NEUSE REGIONAL
LIBRARY
2011 BARROW, PARRIS, & DAVENPORT, P.A.
KINSTON 7,400 5,550
REGIONAL
LIBRARY
NORTHWESTERN
REGIONAL LIBRARY
2011 JACK L. WILSON, CPA, PLLC
MOUNT AIRY 8,375 6,281
REGIONAL
LIBRARY
PETTIGREW REGIONAL
LIBRARY
2011 WILSON JONES & CO., P.A.
WASHINGTON 14,500 10,875
REGIONAL
LIBRARY
ROBESON COUNTY
PUBLIC LIBRARY
2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 5,000 3,750
REGIONAL
LIBRARY
SANDHILL REGIONAL
LIBRARY
2011 J. B. WATSON & CO, PLLC
WADESBORO 5,000 3,750
REGIONAL
LIBRARY
SHEPPARD MEMORIAL
LIBRARY
2011 MCGLADREY & PULLEN LLP CPAs
MOREHEAD CITY 6,800 5,100
MENTAL HEALTH
ALAMANCE-CASWELL
LME
2011 COBB, EZEKIEL, LOY & CO.
GRAHAM 0 -
MENTAL HEALTH
CENTERPOINT HUMAN
SERVICES
2011 DIXON HUGHES GOODMAN, LLP
HIGH POINT 44,300 33,225
Page 58
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MENTAL HEALTH
CROSSROADS
BEHAVIORAL
HEALTHCARE
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 49,000 36,750
MENTAL HEALTH
EAST CAROLINA
BEHAVIORAL HEALTH
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 28,600 21,450
MENTAL HEALTH
EASTPOINTE HUMAN
SERVICE
2011 PITTARD, PERRY & CRONE, INC., CPAs
LA GRANGE 55,000 41,250
MENTAL HEALTH
FIVE COUNTY MENTAL
HEALTH
2011 PHILLIPS, DORSEY, THOMAS, WATERS &
BRAFFORD, CPAs HENDERSON 29,200 21,900
MENTAL HEALTH
MENTAL HEALTH
PARTNERS
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 46,400 34,800
MENTAL HEALTH
ONSLOW CARTERET
BEHAVIORAL HEALTH
CARE
2011 PITTARD, PERRY & CRONE, INC., CPAs
LA GRANGE 30,300 22,725
MENTAL HEALTH
ORANGE-PERSON-
CHATHAM MENTAL
HEALTH
2011 LARSON ALLEN, LLP
CHARLOTTE 26,500 19,875
MENTAL HEALTH
PATHWAYS MHDDSAS
(GASTON-LINCOLN-
CLEVELAND)
2011 LARSON ALLEN, LLP
CHARLOTTE 49,250 36,938
MENTAL HEALTH
PIEDMONT BEHAVIORAL
HEALTHCARE
2011 LARSON ALLEN, LLP
CHARLOTTE 47,180 35,385
MENTAL HEALTH
SANDHILLS MENTAL
HEALTH CENTER
2011 DIXON HUGHES, PLLC
SOUTHERN PINES 38,450 28,838
MENTAL HEALTH
SMOKY MT. AREA
MENTAL HEALTH
2011 GOULD KILLIAN CPA GROUP, P.A.
ASHEVILLE 38,400 28,800
Page 59
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MENTAL HEALTH
SOUTHEASTERN CENTER
FOR MHDDSAS
2011 MCGLADREY & PULLEN LLP CPAs
NEW BERN 42,500 31,875
MENTAL HEALTH
SOUTHEASTERN
REGIONAL MHDDSAS
2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 55,500 41,625
MENTAL HEALTHTHE BEACON CENTER 2011 FLOWERS & STANLEY, LLP
TARBORO 24,750 18,563
MENTAL HEALTH
WESTERN HIGHLANDS
AREA AUTHORITY
2011 GOULD KILLIAN CPA GROUP, P.A.
ASHEVILLE 32,000 24,000
SOIL AND WATER
DAVIE COUNTY SOIL &
WATER CONSERVATION
DISTRICT
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 35,250 26,438
SOIL AND WATER
DAVIE COUNTY
WATERSHED
IMPROVEMENT
COMMISSION
2011 BENSON, BLEVINS & ASSOC., CPA, PLLC
NORTH WILKESBORO 4,500 3,375
WATER/SEWER
SOLID WASTE DIST
ALBEMARLE REGIONAL
SOLID WASTE
2011 MASON L SPRUILL CPA
ELIZABETH CITY 3,750 2,813
WATER/SEWER
SOLID WASTE DIST
BAY RIVER
METROPOLITAN SEWAGE
DISTRICT
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA
WILMINGTON 10,500 7,875
WATER/SEWER
SOLID WASTE DIST
BELFAST/PATETOWN
SANITARY DISTRICT
2011 PITTARD, PERRY & CRONE, INC., CPAs
GOLDSBORO 16,250 12,188
Page 60
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
WATER/SEWER
SOLID WASTE DIST
BETHLEHEM WATER
DISTRICT
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 10,515 7,886
WATER/SEWER
SOLID WASTE DIST
BROAD RIVER WATER
AUTHORITY
2011 BURLESON & EARLEY, P.A.
ASHEVILLE 5,250 3,938
WATER/SEWER
SOLID WASTE DIST
BRUNSWICK REGIONAL
WATER AND SEWER
H2GO
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA
WHITEVILLE 11,000 8,250
WATER/SEWER
SOLID WASTE DIST
BUNCOMBE COUNTY
METROPOLITAN
SEWERAGE DISTRICT
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
CHARLOTTE 9,100 6,825
WATER/SEWER
SOLID WASTE DIST
CABARRUS COUNTY
WATER & SEWER
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 46,170 34,628
WATER/SEWER
SOLID WASTE DIST
CLEVELAND COUNTY
WATER
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
CHARLOTTE 15,500 11,625
WATER/SEWER
SOLID WASTE DIST
CLIFFSIDE SANITARY
DISTRICT
2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 40,750 30,563
WATER/SEWER
SOLID WASTE DIST
CONTENTNEA
METROPOLITAN SEWAGE
DISTRICT
2011 BARROW, PARRIS, & DAVENPORT, P.A.
KINSTON 0 -
WATER/SEWER
SOLID WASTE DIST
EASTERN WAYNE
SANITARY DISTRICT
2011 PITTARD, PERRY & CRONE, INC., CPAs
GOLDSBORO 9,800 7,350
Page 61
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
WATER/SEWER
SOLID WASTE DIST
ENGELHARD SANITARY
DISTRICT
2011 KENNETH W. CHILCOAT, CPA
WASHINGTON 12,300 9,225
WATER/SEWER
SOLID WASTE DIST
FIRST CRAVEN
SANITARY DISTRICT
2011 SEILER, SINGLETON & ASSOCIATES, PA
WASHINGTON 0 -
WATER/SEWER
SOLID WASTE DIST
FLAT
ROCK/BANNERTOWN
WATER AND SEWER
DISTRICT
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 7,100 5,325
WATER/SEWER
SOLID WASTE DIST
FORK TOWNSHIP
SANITARY DISTRICT
2011 PITTARD, PERRY & CRONE, INC., CPAs
GOLDSBORO 4,500 3,375
WATER/SEWER
SOLID WASTE DIST
GOLDSTON/GULF
SANITARY DISTRICT
2011 RIVES & ASSOCIATES, LLP
LEXINGTON 8,430 6,323
WATER/SEWER
SOLID WASTE DIST
HANDY SANITARY
DISTRICT
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 10,400 7,800
WATER/SEWER
SOLID WASTE DIST
HARKERS ISLAND
SANITARY DISTRICT
2011 G. LEE CARROLL, JR., CPA, PC
MOREHEAD CITY 12,000 9,000
WATER/SEWER
SOLID WASTE DIST
JUNALUSKA SANITARY
DISTRICT
2011 UNDERWOOD, DILLS, & ASSOCIATES, PC
WAYNESVILLE 4,850 3,638
WATER/SEWER
SOLID WASTE DIST
LOWER CAPE FEAR
WATER & SEWER
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 6,900 5,175
Page 62
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
WATER/SEWER
SOLID WASTE DIST
MAGGIE VALLEY
SANITARY DISTRICT
2011 RAY, BUMGARNER, KINGSHILL, & ASSOC.,
CPAs, P.A.WAYNESVILLE 6,900 5,175
WATER/SEWER
SOLID WASTE DIST
MARTIN COUNTY
REGIONAL WATER AND
SEWER AUTHORITY
2011 PITTARD, PERRY & CRONE, INC., CPAs
NEW BERN 10,500 7,875
WATER/SEWER
SOLID WASTE DIST
MAURY SANITARY LAND
DISTRICT
2011 BARROW, PARRIS, & DAVENPORT, P.A.
KINSTON 2,250 1,688
WATER/SEWER
SOLID WASTE DIST
NEUSE REGIONAL
WATER & SEWER
AUTHORITY
2011 MCGLADREY & PULLEN LLP CPAs
MOREHEAD CITY 3,900 2,925
WATER/SEWER
SOLID WASTE DIST
NORTHWESTERN WAYNE
SANITARY DISTRICT
2011 PITTARD, PERRY & CRONE, INC., CPAs
GOLDSBORO 31,100 23,325
WATER/SEWER
SOLID WASTE DIST
OCRACOKE SANITARY
DISTRICT
2011 SEILER, SINGLETON & ASSOCIATES, PA
WASHINGTON 9,560 7,170
WATER/SEWER
SOLID WASTE DIST
ONSLOW WATER AND
SEWER AUTHORITY
2011 MCGLADREY & PULLEN LLP CPAs
MOREHEAD CITY 10,000 7,500
WATER/SEWER
SOLID WASTE DIST
ORANGE WATER &
SEWER AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 32,000 24,000
WATER/SEWER
SOLID WASTE DIST
PIEDMONT TRIAD
REGIONAL WATER
AUTHORITY
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 28,500 21,375
Page 63
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
WATER/SEWER
SOLID WASTE DIST
RIEGELWOOD SANITARY
DISTRICT
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PAWILMINGTON 22,500 16,875
WATER/SEWER
SOLID WASTE DIST
ROANOKE RAPIDS
SANITARY DISTRICT
2011 GREGORY T. REDMAN, CPA
GREENVILLE 4,500 3,375
WATER/SEWER
SOLID WASTE DIST
SEAGROVE-ULAH
METROPOLITAN WATER
DISTRICT
2011 MAXTON C. MCDOWELL, CPA
ASHEBORO 10,450 7,838
WATER/SEWER
SOLID WASTE DIST
SEDGEFIELD SANITARY
DISTRICT
2011 MAXTON C. MCDOWELL, CPA
ASHEBORO 8,000 6,000
WATER/SEWER
SOLID WASTE DIST
SOUTH GRANVILLE
WATER AND SEWER
AUTHORITY
2011 PHILLIPS, DORSEY, THOMAS, WATERS &
BRAFFORD, CPAs
HENDERSON 4,500 3,375
WATER/SEWER
SOLID WASTE DIST
SOUTHEAST BRUNSWICK
SANITARY DISTRICT
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA
WHITEVILLE 10,200 7,650
WATER/SEWER
SOLID WASTE DIST
SOUTHEASTERN WAYNE
SANITARY DISTRICT
2011 PITTARD, PERRY & CRONE, INC., CPAs
GOLDSBORO 9,750 7,313
WATER/SEWER
SOLID WASTE DIST
SOUTHERN WAYNE
SANITARY DISTRICT
2011 PITTARD, PERRY & CRONE, INC., CPAs
GOLDSBORO 10,885 8,164
WATER/SEWER
SOLID WASTE DIST
SOUTHWESTERN WAYNE
SANITARY DISTRICT
2011 PITTARD, PERRY & CRONE, INC., CPAs
GOLDSBORO 9,180 6,885
Page 64
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
WATER/SEWER
SOLID WASTE DIST
STANLY WATER &
SEWER AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 8,670 6,503
WATER/SEWER
SOLID WASTE DIST
STOKES COUNTY WATER
& SEWER AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 5,650 4,238
WATER/SEWER
SOLID WASTE DIST
SWAN QUARTER
SANITARY DISTRICT
2011 KENNETH W. CHILCOAT, CPA
WASHINGTON 5,700 4,275
WATER/SEWER
SOLID WASTE DIST
TUCKASEIGEE WATER
AND SEWER AUTHORITY
2011 BURLESON & EARLEY, P.A.
ASHEVILLE 0 -
WATER/SEWER
SOLID WASTE DIST
WALNUT ISLAND
SANITARY DISTRICT
2011 PITTARD, PERRY & CRONE, INC., CPAs
WILLIAMSTON 11,000 8,250
WATER/SEWER
SOLID WASTE DIST
WESTERN BAY RIVER
METROPOLITAN SEWER
DISTRICT
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA
WILMINGTON 0 -
WATER/SEWER
SOLID WASTE DIST
WHITLEY HEIGHTS
SANITARY DISTRICT
2011 PEEDIN & SASSER, CPAs, PLLC
SMITHFIELD 10,220 7,665
WATER/SEWER
SOLID WASTE DIST
WHITTIER SANITARY
DISTRICT
2011 TURNER, ENNIS & HATCHETT, CPAs, P.A.
MURPHY 2,700 2,025
WATER/SEWER
SOLID WASTE DIST
WOODFIN SANITARY
DISTRICT
2011 GOULD KILLIAN CPA GROUP, P.A.
ASHEVILLE 5,000 3,750
WATER/SEWER
SOLID WASTE DIST
YADKIN VALLEY SEWER
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 16,900 12,675
Page 65
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
ALAMANCE COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 COBB, EZEKIEL, LOY & CO.
GRAHAM 6,000 4,500
MISCELLANEOUS
ALAMANCE COUNTY
TRANSPORTATION
AUTHORITY
2011 COBB, EZEKIEL, LOY & CO.
GRAHAM 5,000 3,750
MISCELLANEOUS
ALBEMARLE DISTRICT
JAIL COMMISSION
2011 DOWDY & OSBORNE LLP
NAGS HEAD 8,750 6,563
MISCELLANEOUS
ALBEMARLE ECONOMIC
DEVELOPMENT
COMMISSION
2011 DOUGLAS A. HOLLOWELL, PC
ELIZABETH CITY 7,750 5,813
MISCELLANEOUSAPPALCART 2011 BOWMAN, PEGG & STAR, CPA'S
HICKORY 3,500 2,625
MISCELLANEOUS
AVERASBORO TOWNSHIP
TOURISM DEVELOPMENT
AUTHORITY
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 12,500 9,375
MISCELLANEOUS
BANNER ELK TOURISM
DEVELOPMENT
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 4,020 3,015
MISCELLANEOUS
BEAR PAW RECREATION
AND SECURITY SERVICE
DISTRICT
2011 TURNER, ENNIS & HATCHETT, CPAs, P.A.
MURPHY 3,500 2,625
Page 66
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
BEECH MOUNTAIN
TOURISM DEVELOPMENT
AUTHORITY
2011 BRYCE HOLDER CPA, P.A.
BOONE 5,000 3,750
MISCELLANEOUS
BERTIE-MARTIN
REGIONAL JAIL
2011 PITTARD, PERRY & CRONE, INC., CPAs
NEW BERN 0 -
MISCELLANEOUS
BLOWING ROCK
TOURISM DEVELOPMENT
AUTHORITY
2011 COMBS, TENNANT & CARPENTER, PC
BOONE 6,500 4,875
MISCELLANEOUS
BOILING SPRINGS
TOURISM DEVELOPMENT
AUTHORITY
2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 3,500 2,625
MISCELLANEOUS
BOONE TOURISM
DEVELOPMENT
AUTHORITY
2011 COMBS, TENNANT & CARPENTER, PC
BOONE 2,500 1,875
MISCELLANEOUS
BRUNSWICK CO
TOURISM DEV
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 2,500 1,875
MISCELLANEOUS
BRUNSWICK COUNTY
ECONOMIC
DEVELOPMENT
COMMISSION
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 4,200 3,150
MISCELLANEOUS
BUNCOMBE COUNTY
TOURISM DEV.
AUTHORITY
2011 GOULD KILLIAN CPA GROUP, P.A.
ASHEVILLE 3,000 2,250
Page 67
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
BURKE COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 LOWDERMILK, CHURCH & CO., LLP
MORGANTON 5,250 3,938
MISCELLANEOUS
BURKE-CATAWBA
REGIONAL JAIL AGENCY
2011 LOWDERMILK, CHURCH & CO., LLP
MORGANTON 2,200 1,650
MISCELLANEOUS
CAPE FEAR PUBLIC
TRANSPORTATION
AUTHORITY
2011 MCGLADREY & PULLEN LLP CPAs
WILMINGTON 5,150 3,863
MISCELLANEOUS
CAPE FEAR PUBLIC
UTILITY AUTHORITY
2011 MCGLADREY & PULLEN LLP CPAs
WILMINGTON 16,000 12,000
MISCELLANEOUS
CARTERET COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 PITTARD, PERRY & CRONE, INC., CPAs
BELHAVEN 37,400 28,050
MISCELLANEOUS
CENTENNIAL
AUTHORITY,THE
2011 DIXON HUGHES, PLLC
RALEIGH 7,350 5,513
MISCELLANEOUS
CHARLOTTE REGIONAL
VISITORS AUTHORITY
2011 REZNICK GROUP, PC
CHARLOTTE, NC 27,500 20,625
MISCELLANEOUS
CHOANOKE PUBLIC
TRANSPORTATION
AUTHORITY
2011 WILLIAM L. STARK AND COMPANY, CPA
HENDERSON 44,800 33,600
MISCELLANEOUS
CLAY COUNTY RURAL
DEVELOPMENT
AUTHORITY
2011 SHAWN POWELL LONG, CPA
HAYESVILLE 10,500 7,875
Page 68
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
COASTAL REGIONAL
SOLID WASTE
MANAGEMENT
AUTHORITY
2011 PITTARD, PERRY & CRONE, INC., CPAs
NEW BERN 4,250 3,188
MISCELLANEOUS
DARE COUNTY TOURISM
BOARD D/B/A OUTER
BANKS VISITORS
BUREAU
2011 JOHNSON, BURGESS, MIZELLE & STRAUB,
CPAs
KITTY HAWK 20,500 15,375
MISCELLANEOUS
DOBSON TOURISM
DEVELOPMENT
AUTHORITY
2011 JACK L. WILSON, CPA, PLLC
MOUNT AIRY 7,500 5,625
MISCELLANEOUS
DOWNTOWN BOONE
DEVELOPMENT
ASSOCIATION
2011 PRISCILLA L. NORRIS, CPA
JEFFERSON 775 581
MISCELLANEOUS
DOWNTOWN OXFORD
ECONOMIC
DEVELOPMENT
CORPORATION
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP
OXFORD 2,300 1,725
MISCELLANEOUS
DURHAM CONVENTION
& VISITORS BUREAU
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP
OXFORD 1,750 1,313
MISCELLANEOUS
DURHAM-WAKE
COUNTIES RESEARCH &
PROD. SERV. DIST.
2011 MCGLADREY & PULLEN LLP CPAs
RALEIGH 4,950 3,713
MISCELLANEOUS
ELECTRICITIES OF
NORTH CAROLINA
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 7,000 5,250
Page 69
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
ELIZABETH CITY-
PASQUOTANK COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 MASON L SPRUILL CPA
ELIZABETH CITY 4,250 3,188
MISCELLANEOUS
ELKIN TOURISM
DEVELOPMENT
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 3,750 2,813
MISCELLANEOUS
FORSYTH COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 2,500 1,875
MISCELLANEOUS
GASTONIA TOURISM
DEVELOPMENT
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 4,000 3,000
MISCELLANEOUS
GOLDSBORO-WAYNE
TRANSPORTATION
AUTHORITY
2011 NUNN, BRASHEAR, & CO.,CPAs, P.A.
GOLDSBORO 4,000 3,000
MISCELLANEOUS
GRANVILLE COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP
OXFORD 23,650 17,738
MISCELLANEOUS
GREATER RALEIGH
CONVENTION &
VISITORS BUREAU
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 1,830 1,373
Page 70
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
GREENSBORO-GUILFORD
COUNTY TOUR-DEV.
AUTHORITY
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 15,000 11,250
MISCELLANEOUS
GREENVILLE UTILITIES
COMMISSION
2011 MCGLADREY & PULLEN LLP CPAs
MOREHEAD CITY 5,000 3,750
MISCELLANEOUS
HALIFAX COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 29,000 21,750
MISCELLANEOUS
HATTERAS VILLAGE
COMMUNITY CENTER
DISTRICT
2011 JOHNSON, BURGESS, MIZELLE & STRAUB,
CPAs
KITTY HAWK 5,350 4,013
MISCELLANEOUS
HAYWOOD COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 DIXON HUGHES GOODMAN, LLP
ASHEVILLE 0 -
MISCELLANEOUS
HERTFORD COUNTY
ECONOMIC
DEVELOPMENT
COMMISSION
2011 JOHNSON, MCLEAN & COMPANY
MURFREESBORO 5,150 3,863
MISCELLANEOUS
HICKORY-CONOVER
TOURISM DEV.
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 2,350 1,763
Page 71
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
JACKSONVILLE TOURISM
DEVELOPMENT
AUTHORITY
2011 MCGLADREY & PULLEN LLP CPAs
MOREHEAD CITY 7,500 5,625
MISCELLANEOUS
JONESVILLE TOURISM
DEVELOPMENT
AUTHORITY
2011 JACK L. WILSON, CPA, PLLC
MOUNT AIRY 3,500 2,625
MISCELLANEOUS
K. A. R. T. S. 2011 WILLIAM L. STARK AND COMPANY, CPA
HENDERSON 1,000 750
MISCELLANEOUS
LAKE NORMAN MARINE
COMMISSION
2011 TINSLEY & TERRY CPAs, P.A.
CORNELIUS 10,500 7,875
MISCELLANEOUS
LAKE WYLIE MARINE
COMMISSION
2011 ROBERT M. BURNS, CPA
CHARLOTTE 6,825 5,119
MISCELLANEOUS
LELAND TOURISM
DEVELOPMENT
AUTHORITY
2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
WHITEVILLE 2,300 1,725
MISCELLANEOUS
LENOIR TOURISM
DEVELOPMENT
AUTHORITY
2011 S. ERIC BOWMAN, P.A.
MORGANTON 1,500 1,125
MISCELLANEOUS
LEXINGTON TOURISM
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 2,905 2,179
MISCELLANEOUS
MADISON COUNTY
TOURISM AND
DEVELOPMENT
AUTHORITY
2011 GOULD KILLIAN CPA GROUP, P.A.
ASHEVILLE 3,400 2,550
Page 72
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
MADISON-MAYODAN
RECREATION
COMMISSION
2011 ROUSE, ROUSE, PENN AND ROUSE, LLP
EDEN 0 -
MISCELLANEOUS
MARTIN COUNTY
TRAVEL & TOURISM
AUTHORITY
2011 PITTARD, PERRY & CRONE, INC., CPAs
NEW BERN 3,825 2,869
MISCELLANEOUS
MCDOWELL COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 SMITH MILLER & BUFF CPA
MORGANTON 2,500 1,875
MISCELLANEOUS
MECKLENBURG
EMERGENCY MEDICAL
SERVICES
2011 LARSON ALLEN, LLP
CHARLOTTE 4,600 3,450
MISCELLANEOUS
MI CONNECTION
COMMUNICATIONS
SYSTEM
2011 DIXON HUGHES GOODMAN, LLP
WINSTON-SALEM 0 -
MISCELLANEOUS
MONROE TOURISM
DEVELOPMENT
AUTHORITY
2011 POTTER & COMPANY, CPAs, P.A.
MONROE 49,500 37,125
MISCELLANEOUS
MOUNT AIRY TOURISM
DEVELOPMENT
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 1,500 1,125
MISCELLANEOUS
MOUNTAIN ISLAND
LAKE MARINE
COMMISSION
2011 ROBERT M. BURNS, CPA
CHARLOTTE 3,200 2,400
Page 73
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
MURPHY POWER BOARD 2011 SHAWN POWELL LONG, CPA
HAYESVILLE 2,300 1,725
MISCELLANEOUS
NASH COUNTY TOURISM
AND DEVELOPMENT
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 6,200 4,650
MISCELLANEOUS
NEW HANOVER COUNTY
TDA DBA CAPE FEAR
COAST CONVENTION &
VISITORS BUREAU
2011 GOODSON & TAYLOR, CPAs
WILMINGTON 4,500 3,375
MISCELLANEOUS
NEW RIVER SERVICE
AUTHORITY
2011 LOWDERMILK, CHURCH & CO., LLP
MORGANTON 3,800 2,850
MISCELLANEOUS
NORTH CAROLINA
EASTERN MUNICIPAL
POWER AGENCY
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 19,000 14,250
MISCELLANEOUS
NORTH CAROLINA
MUNICIPAL POWER
AGENCY #1
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 13,250 9,938
MISCELLANEOUS
NORTH CAROLINA'S
EASTERN REGION
DEVELOPMENT
COMMISSION
2011 PITTARD, PERRY & CRONE, INC., CPAs
LA GRANGE 18,500 13,875
MISCELLANEOUS
OXFORD PARKING
AUTHORITY
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 10,500 7,875
Page 74
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
PEMBROKE TOURISM
DEVELPMENT
AUTHORITY
2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 1,750 1,313
MISCELLANEOUS
PERSON COUNTY
TOURISM DEV
AUTHORITY
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP
OXFORD 1,250 938
MISCELLANEOUS
PERSON-CASWELL LAKE
AUTHORITY
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 1,300 975
MISCELLANEOUS
PIEDMONT AUTHORITY
FOR REGIONAL
TRANSPORTATION
2011 DIXON HUGHES, PLLC
HIGH POINT 3,150 2,363
MISCELLANEOUS
PITT COUNTY
INDUSTRIAL
DEVELOPMENT
COMMISSION
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 30,500 22,875
MISCELLANEOUS
PITT-GREENVILLE
CONVENTION &
VISITORS' AUTHORITY
2011 MCGLADREY & PULLEN LLP CPAs
MOREHEAD CITY 5,625 4,219
MISCELLANEOUS
RANDOLPH COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 6,630 4,973
MISCELLANEOUS
RESEARCH TRIANGLE
REGIONAL PUBLIC
TRANS. AUTH.
2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP
RALEIGH 2,500 1,875
Page 75
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
RODANTHE-WAVES-
SALVO COMMUNITY
CENTER DISTRICT
2011 JOHNSON, BURGESS, MIZELLE & STRAUB,
CPAs
KITTY HAWK 41,000 30,750
MISCELLANEOUS
ROWAN COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 EDDIE CARRICK CPA PC
LEXINGTON 4,750 3,563
MISCELLANEOUS
SALISBURY TOURISM &
CULTURAL
DEVELOPMENT
COMMISSION
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 4,000 3,000
MISCELLANEOUS
SAMPSON COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 THOMPSON, PRICE & CO., CPAs, P.A.
ELIZABETHTOWN 2,250 1,688
MISCELLANEOUS
SCOTLAND COUNTY
HISTORIC PROPERTIES
COMMISSION
2011 GUSTAF C. LUNDIN & COMPANY, LLP
LAURINBURG 0 -
MISCELLANEOUS
SEVEN DEVILS TOURISM
DEVELOPMENT
AUTHORITY
2011 YOUNG, MILLER & GILLESPIE, P.A.
SPRUCE PINE 3,750 2,813
MISCELLANEOUS
SHALLOTTE TOURISM
DEVELOPMENT
AUTHORITY
2011 ISAAC NORRIS JR., CPA, P.A.
TABOR CITY 1,750 1,313
MISCELLANEOUS
SOUTH GRANVILLE
MEMORIAL GARDENS
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 1,100 825
Page 76
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
STATESVILLE
CONVENTION AND
VISITORS BUREAU
2011 POTTER & COMPANY, CPAs, P.A.
MOORESVILLE 1,700 1,275
MISCELLANEOUS
STUMPY POINT
COMMUNITY CENTER
DISTRICT
2011 POTTER & COMPANY, CPAs, P.A.
MOORESVILLE 2,000 1,500
MISCELLANEOUS
SURRY COUNTY
DISTRICT S TOURISM
DEVELOPMENT
AUTHORITY
2011 JACK L. WILSON, CPA, PLLC
MOUNT AIRY 0 -
MISCELLANEOUS
SWAIN COUNTY TOURIST
DEVELOPMENT
AUTHORITY
2011 S. ERIC BOWMAN, P.A.
MORGANTON 1,000 750
MISCELLANEOUS
SWANSBORO TOURISM
DEVELOPMENT
AUTHORITY
2011 N/A
3,000 2,250
MISCELLANEOUS
THOMASVILLE TRAVEL
& TOURISM AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY -
MISCELLANEOUS
TOURISM PARTNERSHIP
OF SURRY COUNTY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 4,500 3,375
MISCELLANEOUS
TYRRELL TOURISM
DEVELOPMENT
AUTHORITY
2011 KENNETH W. CHILCOAT, CPA
WASHINGTON 2,500 1,875
Page 77
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
VANCE COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP
OXFORD 0 -
MISCELLANEOUS
VILLAGE OF SUGAR
MOUNTAIN TOURISM
DEVELOPMENT
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 2,000 1,500
MISCELLANEOUS
WANCHESE COMMUNITY
CENTER DISTRICT
2011 POTTER & COMPANY, CPAs, P.A.
MOORESVILLE 3,100 2,325
MISCELLANEOUS
WASHINGTON TOURISM
DEVELOPMENT
AUTHORITY
2011 WILLIAM A. ODEN, JR., CPA, P.A.
WASHINGTON 1,850 1,388
MISCELLANEOUS
WATAUGA COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 3,500 2,625
MISCELLANEOUS
WEST JEFFERSON
TOURISM DEVELOPMENT
AUTHORITY
2011 PRISCILLA L. NORRIS, CPA
JEFFERSON 4,500 3,375
MISCELLANEOUS
WESTERN CARTERET
INTERLOCAL
COOPERATION AGENCY
2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,
PA
WILMINGTON 1,420 1,065
Page 78
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
MISCELLANEOUS
WESTERN PIEDMONT
REGIONAL TRANSIT
AUTHORITY
2011 BOWMAN, PEGG & STAR, CPA'S
HICKORY -
MISCELLANEOUS
WILKES
TRANSPORTATION
AUTHORITY
2011 HUNTLEY, SIGMON & ASSOCIATES, CPAS,
PLLC
LENOIR 0 -
MISCELLANEOUS
WILKESBORO TOURISM
DEVELOPMENT,
CONVENTION AND
VISITORS BUREAU
2011 HUNTLEY, SIGMON & ASSOCIATES, CPAS,
PLLC
LENOIR 13,003 9,752
MISCELLANEOUS
WILSON COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 FLOWERS & STANLEY, LLP
TARBORO 2,368 1,776
MISCELLANEOUS
YADKIN COUNTY
TOURISM DEVELOPMENT
AUTHORITY
2011 MARTIN STARNES & ASSOCIATES, CPA
HICKORY 3,600 2,700
MISCELLANEOUS
YANCEY COUNTY
ECONOMIC
DEVELOPMENT
COMMISSION
2011 YOUNG, MILLER & GILLESPIE, P.A.
SPRUCE PINE 3,000 2,250
CHARTER
SCHOOLS
ACADEMY OF MOORE
COUNTY
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 3,200 2,400
CHARTER
SCHOOLSALPHA ACADEMY 2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 9,490 7,118
Page 79
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
CHARTER
SCHOOLS
AMERICAN
RENAISSANCE MIDDLE
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 8,800 6,600
CHARTER
SCHOOLS
ARAPAHOE CHARTER
SCHOOL
2011 TOM ROBINSON CPA
WASHINGTON 9,790 7,343
CHARTER
SCHOOLS
ARTS-BASED
ELEMENTARY
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 7,800 5,850
CHARTER
SCHOOLS
ARTSPACE CHARTER
SCHOOL
2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 9,790 7,343
CHARTER
SCHOOLS
BETHANY COMMUNITY
MIDDLE SCHOOL
2011 THOMAS, JUDY & TUCKER, P.A.
RALEIGH 6,950 5,213
CHARTER
SCHOOLS
BETHEL HILL CHARTER
SCHOOL
2011 THOMAS, JUDY & TUCKER, P.A.
RALEIGH 8,000 6,000
CHARTER
SCHOOLSBREVARD ACADEMY 2011 ELIZABETH KEEL, PLLC
ASHEVILLE 8,000 6,000
CHARTER
SCHOOLSBRIDGES 2011 REBEKAH BARR, CPA, PC
WILSON 8,000 6,000
CHARTER
SCHOOLS
CAPE FEAR CENTER FOR
INQUIRY
2011 THOMAS, JUDY & TUCKER, P.A.
RALEIGH 7,900 5,925
CHARTER
SCHOOLS
CAPE LOOKOUT MARINE
SCIENCE HIGH SCHOOL,
INC.
2011 REBEKAH BARR, CPA, PC
WILSON 9,000 6,750
CHARTER
SCHOOLS
CAROLINA
INTERNATIONAL
SCHOOL
2011 ELLIOTT DAVIS, PLLC
COLUMBIA, SC 7,900 5,925
CHARTER
SCHOOLS
CARTER COMMUNITY
SCHOOL
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 12,750 9,563
Page 80
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
CHARTER
SCHOOLS
CARTER G WOODSON
SCHOOL OF CHALLENGE
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 7,140 5,355
CHARTER
SCHOOLS
CASA ESPERANZA
MONTESSORI
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 10,300 7,725
CHARTER
SCHOOLS
CENTRAL PARK SCHOOL
FOR CHILDREN
2011 THOMAS & GIBBS, CPAs, PLLC
DURHAM 8,160 6,120
CHARTER
SCHOOLS
CHARLOTTE
SECONDARY SCHOOL
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 8,600 6,450
CHARTER
SCHOOLS
CHARTER DAY SCHOOL 2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 6,630 4,973
CHARTER
SCHOOLSCHATHAM CHARTER 2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 9,180 6,885
CHARTER
SCHOOLS
CHILDRENS VILLAGE
ACADEMY
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 7,000 5,250
CHARTER
SCHOOLS
CIS ACADEMY 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP
LUMBERTON 8,900 6,675
CHARTER
SCHOOLS
CLOVER GARDEN
CHARTER SCHOOL
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 4,500 3,375
CHARTER
SCHOOLS
COLUMBUS CHARTER
DAY
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 9,490 7,118
CHARTER
SCHOOLS
COMMUNITY CHARTER
SCHOOL
2011 CHRISTOPHER KEMP, CPA, PC
DAVIDSON 9,180 6,885
CHARTER
SCHOOLS
COMMUNITY SCHOOL OF
DAVIDSON
2011 POTTER & COMPANY, CPAs, P.A.
MOORESVILLE 9,000 6,750
CHARTER
SCHOOLSCROSSCREEK CHARTER 2011 ELIZABETH KEEL, PLLC
ASHEVILLE 13,700 10,275
Page 81
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
CHARTER
SCHOOLSCROSSNORE ACADEMY 2011 YOUNG, MILLER & GILLESPIE, P.A.
SPRUCE PINE 8,000 6,000
CHARTER
SCHOOLS
CROSSROADS CHARTER
HIGH SCHOOL
2011 ELIZABETH KEEL, PLLC
ASHEVILLE 8,000 6,000
CHARTER
SCHOOLSDILLARD ACADEMY 2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 9,000 6,750
CHARTER
SCHOOLS
DOWNTOWN MIDDLE
SCHOOL
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 8,100 6,075
CHARTER
SCHOOLS
EAST WAKE ACADEMY 2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 8,160 6,120
CHARTER
SCHOOLS
ENDEAVOR CHARTER
SCHOOL
2011 THOMAS, JUDY & TUCKER, P.A.
RALEIGH 10,510 7,883
CHARTER
SCHOOLS
EVERGREEN
COMMUNITY CHARTER
SCHOOL
2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 8,000 6,000
CHARTER
SCHOOLSEXPLORIS 2011 THOMAS, JUDY & TUCKER, P.A.
RALEIGH 9,000 6,750
CHARTER
SCHOOLSFORSYTH ACADEMIES 2011 DELOITTE & TOUCHE, CPAs, LLP
GRAND RAPIDS, MICHIGAN 9,150 6,863
CHARTER
SCHOOLS
FRANCINE DELANY NEW
SCHOOL FOR CHILDREN
2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 12,350 9,263
CHARTER
SCHOOLSFRANKLIN ACADEMY 2011 BATCHELOR, TILLERY & ROBERTS, LLP
RALEIGH 8,500 6,375
CHARTER
SCHOOLS
GASTON COLLEGE
PREPARATORY
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 8,900 6,675
Page 82
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
CHARTER
SCHOOLS
GRANDFATHER
ACADEMY
2011 COMBS, TENNANT & CARPENTER, PC
BOONE 8,000 6,000
CHARTER
SCHOOLS
GRAY STONE DAY
SCHOOL
2011 POTTER & COMPANY, CPAs, P.A.
CONCORD 9,500 7,125
CHARTER
SCHOOLS
GREENSBORO ACADEMY 2011 DELOITTE & TOUCHE, CPAs, LLP
GRAND RAPIDS, MICHIGAN 9,800 7,350
CHARTER
SCHOOLS
GUILFORD
PREPARATORY
ACADEMY
2011 ELIZABETH KEEL, PLLC
ASHEVILLE 6,600 4,950
CHARTER
SCHOOLS
HALIWA-SAPONI TRIBAL
SCHOOL
2011 THOMAS, JUDY & TUCKER, P.A.
RALEIGH 9,000 6,750
CHARTER
SCHOOLSHAWBRIDGE SCHOOL 2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 6,000 4,500
CHARTER
SCHOOLS
HEALTHY START
ACADEMY
2011 THOMAS, JUDY & TUCKER, P.A.
RALEIGH 5,610 4,208
CHARTER
SCHOOLS
HENDERSON CO
ALLIANCE FOR
EDUCATION, INC. D/B/A
MOUNTAIN COMMUNITY
SCHOOLS
2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 9,325 6,994
CHARTER
SCHOOLS
HENDERSON
COLLEGIATE
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 7,050 5,288
CHARTER
SCHOOLS
HIGHLAND CHARTER
SCHOOL
2011 POTTER & COMPANY, CPAs, P.A.
CONCORD 6,000 4,500
CHARTER
SCHOOLS
HOPE ELEMENTARY
SCHOOL
2011 THOMAS, JUDY & TUCKER, P.A.
RALEIGH 7,500 5,625
CHARTER
SCHOOLS
KENNEDY CHARTER
PUBLIC
2011 STOUT, STUART, McGOWEN, & KING, LLP
BURLINGTON 8,000 6,000
Page 83
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
CHARTER
SCHOOLS
KESTREL HEIGHTS
SCHOOL
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 9,750 7,313
CHARTER
SCHOOLS
KINSTON CHARTER
ACADEMY
2011 LARRY E. CARPENTER CPA PA
GREENVILLE 9,180 6,885
CHARTER
SCHOOLSKIPP: CHARLOTTE 2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 5,000 3,750
CHARTER
SCHOOLS
LAKE LURE CLASSICAL
ACADEMY
2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 8,250 6,188
CHARTER
SCHOOLS
LAKE NORMAN
CHARTER SCHOOL
2011 POTTER & COMPANY, CPAs, P.A.
MOORESVILLE 8,200 6,150
CHARTER
SCHOOLS
LINCOLN CHARTER
SCHOOL
2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 16,080 12,060
CHARTER
SCHOOLSMAGELLAN CHARTER 2011 BATCHELOR, TILLERY & ROBERTS, LLP
RALEIGH 9,000 6,750
CHARTER
SCHOOLS
MAUREEN JOY CHARTER
SCHOOL
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 12,800 9,600
CHARTER
SCHOOLS
METROLINA REGIONAL
SCHOLARS' ACADEMY
2011 RIVES & ASSOCIATES, LLP
CHARLOTTE 8,110 6,083
CHARTER
SCHOOLS
MILLENNIUM CHARTER
ACADEMY
2011 THOMAS, JUDY & TUCKER, P.A.
RALEIGH 8,000 6,000
CHARTER
SCHOOLS
MOUNTAIN DISCOVERY
CHARTER SCHOOL
2011 ELIZABETH KEEL, PLLC
ASHEVILLE 9,400 7,050
CHARTER
SCHOOLS
MOUNTAIN ISLAND
CHARTER SCHOOL
2011 POTTER & COMPANY, CPAs, P.A.
CONCORD 6,500 4,875
CHARTER
SCHOOLS
NEUSE CHARTER
SCHOOL
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 9,500 7,125
Page 84
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
CHARTER
SCHOOLS
NEW DIMENSIONS
SCHOOL
2011 SMITH MILLER & BUFF CPA
MORGANTON 6,940 5,205
CHARTER
SCHOOLS
ORANGE COUNTY
CHARTER
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 12,000 9,000
CHARTER
SCHOOLSPACE ACADEMY 2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 5,000 3,750
CHARTER
SCHOOLS
PHOENIX ACADEMY INC 2011 THOMAS, JUDY & TUCKER, P.A.
RALEIGH 4,000 3,000
CHARTER
SCHOOLS
PIEDMONT COMMUNITY
CHARTER SCHOOL, INC.
2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 4,000 3,000
CHARTER
SCHOOLS
PINE LAKE
PREPARATORY
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 10,250 7,688
CHARTER
SCHOOLS
PREEMINENT CHARTER
SCHOOL
2011 DELOITTE & TOUCHE, CPAs, LLP
GRAND RAPIDS, MICHIGAN15,300 11,475
CHARTER
SCHOOLS
QUALITY EDUCATION
ACADEMY
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 12,350 9,263
CHARTER
SCHOOLS
QUEENS GRANT
COMMUNITY SCHOOL,
INC.
2011 DELOITTE & TOUCHE, CPAs, LLP
GRAND RAPIDS, MICHIGAN 9,580 7,185
CHARTER
SCHOOLSQUEST ACADEMY 2011 BATCHELOR, TILLERY & ROBERTS, LLP
RALEIGH 16,350 12,263
CHARTER
SCHOOLS
RALEIGH CHARTER HIGH
SCHOOL
2011 THOMAS, JUDY & TUCKER, P.A.
RALEIGH 8,200 6,150
CHARTER
SCHOOLS
RESEARCH TRIANGLE
CHARTER
2011 DELOITTE & TOUCHE, CPAs, LLP
GRAND RAPIDS, MICHIGAN 9,000 6,750
Page 85
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
CHARTER
SCHOOLSRIVER MILL ACADEMY 2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 12,350 9,263
CHARTER
SCHOOLS
ROCKY MOUNT
PREPARATORY SCHOOL
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 7,140 5,355
CHARTER
SCHOOLS
ROXBORO COMMUNITY
SCHOOL
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 8,470 6,353
CHARTER
SCHOOLSSALLIE B HOWARD 2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 6,340 4,755
CHARTER
SCHOOLSSOCRATES ACADEMY 2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 10,910 8,183
CHARTER
SCHOOLS
SOUTHERN WAKE
ACADEMY
2011 ELIZABETH KEEL, PLLC
ASHEVILLE 6,250 4,688
CHARTER
SCHOOLSSTARS 2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 6,000 4,500
CHARTER
SCHOOLS
STERLING MONTESSORI
ACADEMY
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 7,000 5,250
CHARTER
SCHOOLS
SUCCESS INSTITUTE
CHARTER SCHOOL
2011 BATCHELOR, TILLERY & ROBERTS, LLP
RALEIGH 9,180 6,885
CHARTER
SCHOOLS
SUGAR CREEK CHARTER 2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 5,700 4,275
CHARTER
SCHOOLSSUMMIT CHARTER 2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 8,800 6,600
CHARTER
SCHOOLSTHE LEARNING CENTER 2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 7,750 5,813
CHARTER
SCHOOLS
THOMAS JEFFERSON
CLASSICAL
2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 8,160 6,120
Page 86
Unit Type Unit Name Year CPA Firm Location
LGC's
Records of
FYE 2011
Amt.
Invoiced
75% of FYE
2011 Total
invoice
FISCAL MANAGEMENT'S RECORD OF AUDIT FEES INVOICED FYE 2011
As of March 5,, 2012
If the Amount invoicedfor FYE 2011 Audit work is not correct please call our office and ask for Lisa at 919-807-2382 or Tashara at
919-807-2381. Most likely we do not have a record of all your invoices or the invoice was processed after March 5, 2012.
CHARTER
SCHOOLSTILLER SCHOOL 2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 0 -
CHARTER
SCHOOLS
TORCHLIGHT ACADEMY 2011 DARRELL KELLER, CPA, P.A.
KINGS MOUNTAIN 7,650 5,738
CHARTER
SCHOOLS
TRIAD MATH AND
SCIENCE ACADEMY
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 12,500 9,375
CHARTER
SCHOOLS
TWO RIVERS
COMMUNITY SCHOOL
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 0 -
CHARTER
SCHOOLSUNION ACADEMY 2011 RIVES & ASSOCIATES, LLP
CHARLOTTE 6,730 5,048
CHARTER
SCHOOLS
VANCE CHARTER
SCHOOL
2011 WINSTON, WILLIAMS, CREECH, EVANS &
CO., LLP OXFORD 10,000 7,500
CHARTER
SCHOOLSVOYAGER ACADEMY 2011 POTTER & COMPANY, CPAs, P.A.
CONCORD 7,350 5,513
CHARTER
SCHOOLS
WASHINGTON
MONTESSORI- A PUBLIC
CHARTER SCHOOL
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 13,500 10,125
CHARTER
SCHOOLS
WILMINGTON
PREPARATORY
ACADEMY
2011 PETWAY, MILLS & PEARSON, CPA, P.A.
ZEBULON 0 -
CHARTER
SCHOOLS
WOODS CHARTER
SCHOOL
2011 THOMAS, JUDY & TUCKER, P.A.
RALEIGH 0 -