Memorandum #2012-13 TO: Local Government Officials and

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.

http://www.nctreasurer.com/

http://nctreasurer.slgfd.leapfile.net/

Memorandum #2012-13

Contract to Audit Accounts

February 29, 2012

Page 2

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

mailto:[email protected]

Memorandum #2012-13


February 29, 2012

Page 3

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.


http://www.nctreasurer.com/



Memorandum #2012-13


February 29, 2012

Page 4

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”.




2012 Contract to Audit Accounts

ADDENDUM A

Page 1

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.

Rev 2012 Contract to Audit Accounts

ADDENDUM A

Page 2

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


ADDENDUM A

Page 3

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.



ADDENDUM A

Page 4

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.


ADDENDUM A

Page 5

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


ADDENDUM A

Page 6

(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


ADDENDUM A

Page 7

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.


ADDENDUM A

Page 8

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.

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.,


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.


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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.,


MUNICIPALITY BELMONT 2011 MARTIN STARNES & ASSOCIATES, CPA HICKORY 34,600 25,950

MUNICIPALITY

BELVILLE 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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.,


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MUNICIPALITY

CALABASH 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP


MUNICIPALITY

CALYPSO 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,


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.,


MUNICIPALITY CATAWBA 2011 LOWDERMILK, CHURCH & CO., LLP MORGANTON 3,500 2,625

MUNICIPALITY

CEDAR POINT 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MUNICIPALITY

CHADBOURN 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP


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.,


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


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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.,


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MUNICIPALITY

EAST ARCADIA 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,


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.,


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


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.,


MUNICIPALITY EUREKA 2011 ANDREW HARRIS, CPA FARMVILLE 4,000 3,000

MUNICIPALITY EVERETTS 2011 PITTARD, PERRY & CRONE, INC., CPAs WILLIAMSTON 9,200 6,900


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MUNICIPALITY

FAIR BLUFF 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MUNICIPALITY GAMEWELL 2011 BOGGS, CRUMP, & BROWN, P.A. MORGANTON 5,200 3,900

MUNICIPALITY

GARLAND 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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.,


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


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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 &


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.,


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



LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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


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


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


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 -


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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 &


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.,


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 -


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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.,


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.,


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


MUNICIPALITY OSSIPEE 2011 BOBBY J. MASSEY, CPA BURLINGTON 7,350 5,513


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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


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,


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


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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


MUNICIPALITY

RAEFORD 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP


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


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.,


MUNICIPALITY REIDSVILLE 2011 MCGLADREY & PULLEN LLP CPAs GREENSBORO 37,000 27,750

MUNICIPALITY

RENNERT 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP


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,



LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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.,


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


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.,


MUNICIPALITY SAINT JAMES 2011 BERRY, PADGETT, & CHANDLER, PLLC SOUTHPORT 17,000 12,750


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MUNICIPALITY

SAINT PAULS 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,


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.,


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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.,


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


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



LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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


MUNICIPALITY

SURF CITY 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP


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.,


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


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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


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.,


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.,


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.,



LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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.,


MUNICIPALITY

WHITEVILLE 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,


MUNICIPALITY WHITSETT 2011 BOBBY J. MASSEY, CPA BURLINGTON 6,700 5,025

MUNICIPALITY

WILKESBORO 2011 HUNTLEY, SIGMON & ASSOCIATES, CPAS,


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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 &


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.,


COUNTY BERTIE COUNTY 2011 PITTARD, PERRY & CRONE, INC., CPAs BELHAVEN 46,200 34,650


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





COUNTY

BLADEN COUNTY 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,


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.,


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.,


COUNTY CRAVEN COUNTY 2011 MCGLADREY & PULLEN LLP CPAs NEW BERN 62,656 46,992

COUNTY

CUMBERLAND COUNTY 2011 CHERRY BEKAERT & HOLLAND, CPAs, LLP


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





COUNTY JACKSON COUNTY 2011 DIXON HUGHES GOODMAN, LLP ASHEVILLE 76,000 57,000

COUNTY

JOHNSTON COUNTY 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





COUNTY

PASQUOTANK COUNTY 2011 DOUGLAS A. HOLLOWELL, PC

ELIZABETH CITY 29,000 21,750

COUNTY

PENDER COUNTY 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,


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.,


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.,


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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 &


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


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





BOE

ASHE COUNTY SCHOOLS 2011 ANDERSON SMITH & WIKE, PLLC


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


SOUTHERN PINES 44,615 33,461

BOE

BERTIE COUNTY

SCHOOLS

2011 KENNETH W. CHILCOAT, CPA

WASHINGTON 0 -

BOE

BLADEN COUNTY

SCHOOLS



BOE

BRUNSWICK COUNTY

SCHOOLS



BOE

BUNCOMBE COUNTY

SCHOOLS

2011 JOHNSON, PRICE & SPRINKLE, CPAs, P.A.

ASHEVILLE 76,000 57,000

BOE

BURKE COUNTY

SCHOOLS


MORGANTON 32,445 24,334

BOE

CABARRUS COUNTY

SCHOOLS



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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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



BOE

CHARLOTTE/MECKLENB

URG CO. SCHOOLS


WINSTON-SALEM 95,000 71,250

BOE

CHATHAM COUNTY

SCHOOLS



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


BOE

CLINTON CITY SCHOOLS 2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,


BOE

COLUMBUS COUNTY

SCHOOLS

2011 THOMPSON, PRICE, SCOTT, ADAMS & CO.,


BOE

CRAVEN COUNTY

SCHOOLS


HICKORY 32,000 24,000

BOE

CUMBERLAND COUNTY

SCHOOLS

2011 HAIGH, BYRD & LAMBERT, LLP



LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





BOE

CURRITUCK COUNTY

SCHOOLS

2011 PITTARD, PERRY & CRONE, INC., CPAs

GOLDSBORO 24,000 18,000

BOE

DARE COUNTY SCHOOLS 2011 DOUGLAS A. HOLLOWELL, PC


BOE

DAVIDSON COUNTY

SCHOOLS

2011 RICK ALLRED, CPA, PA

LEXINGTON 40,000 30,000

BOE

DAVIE COUNTY

SCHOOLS


LEXINGTON 34,200 25,650

BOE

DUPLIN COUNTY

SCHOOLS



BOE

DURHAM PUBLIC

SCHOOLS


LEXINGTON 51,000 38,250

BOE

EDENTON CITY/CHOWAN

COUNTY SCHOOLS

2011 DOUGLAS A. HOLLOWELL, PC


BOE

EDGECOMBE COUNTY

SCHOOLS

2011 GERRELENE M WALKER, CPA

TARBORO 21,000 15,750

BOE

ELIZABETH

CITY/PASQUOTANK

COUNTY SCHOOLS



BOE ELKIN CITY SCHOOLS 2011 DIXON HUGHES, PLLC WINSTON-SALEM 32,760 24,570

BOE

FRANKLIN COUNTY

SCHOOLS


RALEIGH 0 -

BOE

GASTON COUNTY

SCHOOLS


GASTONIA 37,500 28,125

BOE

GATES COUNTY

SCHOOLS




LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





BOE

GRAHAM COUNTY

SCHOOLS


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


HIGH POINT 74,000 55,500

BOE

HALIFAX COUNTY

SCHOOLS

2011 N/A

-

BOE

HARNETT COUNTY

SCHOOLS



BOE

HAYWOOD COUNTY

SCHOOLS


ASHEVILLE 56,700 42,525

BOE

HENDERSON COUNTY

SCHOOLS

2011 CARLAND & ANDERSEN, INC.

HENDERSONVILLE 30,050 22,538

BOE

HERTFORD COUNTY

SCHOOLS



BOE

HICKORY CITY SCHOOLS 2011 ANDERSON SMITH & WIKE, PLLC


BOE

HOKE COUNTY SCHOOLS 2011 ANDERSON SMITH & WIKE, PLLC


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


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





BOE

JACKSON COUNTY

SCHOOLS


ASHEVILLE 32,000 24,000

BOE

JOHNSTON COUNTY

SCHOOLS


RALEIGH 30,000 22,500

BOE

JONES COUNTY

SCHOOLS


KINSTON 20,750 15,563

BOE

KANNAPOLIS CITY

SCHOOLS


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


LEXINGTON 27,040 20,280

BOE

LINCOLN COUNTY

SCHOOLS


GASTONIA 32,500 24,375

BOE

MACON COUNTY

SCHOOLS



BOE

MADISON COUNTY

SCHOOLS


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


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




LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





BOE

MOORE COUNTY

SCHOOLS



BOE

MOORESVILLE CITY

SCHOOLS



BOE

MOUNT AIRY CITY

SCHOOLS



BOE

NASH/ROCKY MOUNT

SCHOOLS


RALEIGH 62,206 46,655

BOE

NEW HANOVER COUNTY

SCHOOLS


RALEIGH 52,500 39,375

BOE

NEWTON/CONOVER CITY

SCHOOLS


CHARLOTTE 12,000 9,000

BOE

NORTHAMPTON COUNTY

SCHOOLS



BOE

ONSLOW COUNTY

SCHOOLS



BOE

ORANGE COUNTY

SCHOOLS



BOE

PAMLICO COUNTY

SCHOOLS

2011 KOONCE, WOOTEN & HAYWOOD, LLP

RALEIGH 34,500 25,875

BOE

PENDER COUNTY

SCHOOLS



BOE

PERQUIMANS COUNTY

SCHOOLS



BOE

PERSON COUNTY

SCHOOLS


CO., LLP OXFORD 42,900 32,175


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





BOE

PITT COUNTY SCHOOLS 2011 PITTARD, PERRY & CRONE, INC., CPAs

GOLDSBORO 33,000 24,750

BOE

POLK COUNTY SCHOOLS 2011 ANDERSON SMITH & WIKE, PLLC


BOE

RANDOLPH COUNTY

SCHOOLS

2011 MAXTON C. MCDOWELL, CPA

ASHEBORO 35,000 26,250

BOE

RICHMOND COUNTY

SCHOOLS



BOE

ROANOKE RAPIDS CITY

SCHOOLS



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



BOE

RUTHERFORD COUNTY

SCHOOLS


CHARLOTTE 40,270 30,203

BOE

SAMPSON COUNTY

SCHOOLS


GOLDSBORO 32,700 24,525

BOE

SCOTLAND COUNTY

SCHOOLS



BOE

STANLY COUNTY

SCHOOLS


LEXINGTON 35,400 26,550

BOE

STOKES COUNTY

SCHOOLS


HIGH POINT 40,000 30,000


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





BOE

SURRY COUNTY

SCHOOLS



BOE

SWAIN COUNTY

SCHOOLS


MORGANTON 27,000 20,250

BOE

THOMASVILLE CITY

SCHOOLS


LEXINGTON 31,090 23,318

BOE

TRANSYLVANIA

COUNTY SCHOOLS

2011 CARLAND & ANDERSEN, INC.

BREVARD 26,000 19,500

BOE

TYRRELL COUNTY

SCHOOLS



BOE

UNION COUNTY

SCHOOLS



BOE

VANCE COUNTY

SCHOOLS


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


CO., LLP OXFORD 40,400 30,300

BOE

WASHINGTON COUNTY

SCHOOLS


BELHAVEN 27,300 20,475

BOE

WATAUGA COUNTY

SCHOOLS


BOONE 38,000 28,500

BOE

WAYNE COUNTY PUBLIC

SCHOOLS


GOLDSBORO 40,000 30,000

BOE

WELDON CITY SCHOOLS 2011 ANDERSON SMITH & WIKE, PLLC



LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





BOE

WHITEVILLE CITY

SCHOOLS



BOE

WILKES COUNTY

SCHOOLS

2011 HUNTLEY, SIGMON & ASSOCIATES, CPAS,


BOE

WILSON COUNTY

SCHOOLS


WILSON 45,400 34,050

BOE

WINSTON-

SALEM/FORSYTH

COUNTY SCHOOLS



BOE

YADKIN COUNTY

SCHOOLS


LEXINGTON 27,900 20,925

BOE

YANCEY COUNTY

SCHOOLS


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


HICKORY 12,000 9,000

AIRPORT

AVERY COUNTY

AIRPORT AUTHORITY

2011 CODY LEGRANT MCKINNEY, CPA PC


AIRPORT

BEAUFORT MOREHEAD

CITY AIRPORT

AUTHORITY

2011 WILLIAMS, SCARBOROUGH, SMITH, GRAY,

LLP

NEW BERN 7,275 5,456

AIRPORT

BRUNSWICK CO.

AIRPORT


HICKORY 6,000 4,500

AIRPORT

BURLINGTON-

ALAMANCE AIRPORT

2011 COBB, EZEKIEL, LOY & CO.

GRAHAM 21,950 16,463


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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


AIRPORT

ELIZABETHTOWN

AIRPORT ECONOMIC

DEVELOPMENT COMM.


PA

ELIZABETHTOWN 2,500 1,875

AIRPORT

FOOTHILLS REGIONAL

AIRPORT AUTHORITY

2011 N/A

-

AIRPORT

FORSYTH COUNTY

AIRPORT

2011 STOUT, STUART, McGOWEN, & KING, LLP


AIRPORT

HALIFAX

NORTHAMPTON

REGIONAL AIRPORT

AUTHORITY


HICKORY 6,000 4,500

AIRPORT

JOHNSTON COUNTY

AIRPORT



AIRPORT

LAURINBURG-MAXTON

AIRPORT COMMISSION



AIRPORT

LINCOLN COUNTY

AIRPORT AUTHORITY


HICKORY 4,900 3,675

AIRPORT

LUMBERTON AIRPORT

COMMISSION

2011 COLLINS KEMP & PATTERSON, PLLC

Lumberton 2,000 1,500

AIRPORT

MACON COUNTY

AIRPORT AUTHORITY


HICKORY 5,375 4,031


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





AIRPORT

MOORE COUNTY

AIRPORT AUTHORITY


HICKORY 4,500 3,375

AIRPORT

MOUNT AIRY-SURRY CO.

AIRPORT AUTHORITY


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


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


PINEHURST 7,425 5,569

AIRPORT

TARBORO-EDGECOMBE

AIRPORT


TARBORO 2,700 2,025

AIRPORT

TRI-COUNTY AIRPORT

AUTHORITY


TARBORO 5,000 3,750


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





COG

ALBEMARLE

COMMISSION



COG

CAPE FEAR COUNCIL OF

GOVERNMENTS



COG

CENTRALINA COUNCIL

OF GOVERNMENTS



COG

HIGH COUNTRY

COUNCIL OF

GOVERNMENTS

2011 ELIZABETH KEEL, PLLC

ASHEVILLE 17,700 13,275

COG

ISOTHERMAL

DEVELOPMENT

COMMISSION


ASHEVILLE 37,000 27,750

COG

KERR-TAR REGIONAL

COGS

2011 PHILLIPS, DORSEY, THOMAS, WATERS &


COG

LAND-OF-SKY REGIONAL

COUNCIL


ASHEVILLE 17,000 12,750

COG

LUMBER RIVER COUNCIL

OF GOVERNMENTS

2011 FRANKIE LINDSAY, CPA


COG

MID-CAROLINA REG M

COUNCIL OF

GOVERNMENTS


PA


COG

MID-EAST

COMMISSION/REGION Q


PA



LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





COG

NEUSE RIVER COG D/B/A/

EASTERN CAROLINA

COUNCIL


ASHEVILLE 21,750 16,313

COG

PIEDMONT TRIAD

REGIONAL COUNCIL

2011 N/A

33,900 25,425

COG

SOUTHWESTERN NC

PLANNING &

ECON.DEV.COMM.


ASHEVILLE 27,500 20,625

COG

TRIANGLE J COUNCIL OF

GOVERNMENTS


RALEIGH 32,100 24,075

COG

UPPER COASTAL PLAIN

COG DBA REGION L

COUNCIL OF

GOVERNMENTS


TARBORO 21,000 15,750

COG

WESTERN PIEDMONT

COGS


MORGANTON 14,000 10,500

DISTRICT HEALTH

ALBEMARLE REGIONAL

HEALTH SERVICES



DISTRICT HEALTH

APPALACHIAN DISTRICT

HEALTH


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


HENDERSON 18,000 13,500


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





DISTRICT HEALTH

HERTFORD COUNTY

PUBLIC HEALTH

AUTHORITY


MORGANTON 11,750 8,813

DISTRICT HEALTH

MARTIN/TYRRELL/WASH

INGTON DISTRICT

HEALTH


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



REGIONAL

LIBRARY

ALBEMARLE REGIONAL

LIBRARY

2011 LARRY E. CARPENTER CPA PA


REGIONAL

LIBRARY

APPALACHIAN

REGIONAL LIBRARY


BOONE 7,950 5,963

REGIONAL

LIBRARY

AVERY/MITCHELL/YANC

EY REGIONAL LIBRARY



REGIONAL

LIBRARY

B.H.M. REGIONAL

LIBRARY

2011 WILSON JONES & CO., P.A.

WASHINGTON 8,500 6,375

REGIONAL

LIBRARY

BRASWELL MEMORIAL

PUBLIC LIBRARY


ZEBULON 5,000 3,750

REGIONAL

LIBRARY

CHARLOTTE-

MECKLENBERG PUBLIC

LIBRARY


CHARLOTTE 0 -


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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


ASHEVILLE 6,060 4,545

REGIONAL

LIBRARY

HYCONEECHEE

REGIONAL LIBRARY


HICKORY 13,000 9,750

REGIONAL

LIBRARY

NANTAHALA REGIONAL

LIBRARY


MURPHY 6,800 5,100

REGIONAL

LIBRARY

NEUSE REGIONAL

LIBRARY


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.


REGIONAL

LIBRARY

ROBESON COUNTY

PUBLIC LIBRARY



REGIONAL

LIBRARY

SANDHILL REGIONAL

LIBRARY

2011 J. B. WATSON & CO, PLLC

WADESBORO 5,000 3,750

REGIONAL

LIBRARY

SHEPPARD MEMORIAL

LIBRARY



MENTAL HEALTH

ALAMANCE-CASWELL

LME


GRAHAM 0 -

MENTAL HEALTH

CENTERPOINT HUMAN

SERVICES


HIGH POINT 44,300 33,225


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MENTAL HEALTH

CROSSROADS

BEHAVIORAL

HEALTHCARE


HICKORY 49,000 36,750

MENTAL HEALTH

EAST CAROLINA

BEHAVIORAL HEALTH


HICKORY 28,600 21,450

MENTAL HEALTH

EASTPOINTE HUMAN

SERVICE


LA GRANGE 55,000 41,250

MENTAL HEALTH

FIVE COUNTY MENTAL

HEALTH



MENTAL HEALTH

MENTAL HEALTH

PARTNERS


HICKORY 46,400 34,800

MENTAL HEALTH

ONSLOW CARTERET

BEHAVIORAL HEALTH

CARE


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)


CHARLOTTE 49,250 36,938

MENTAL HEALTH

PIEDMONT BEHAVIORAL

HEALTHCARE


CHARLOTTE 47,180 35,385

MENTAL HEALTH

SANDHILLS MENTAL

HEALTH CENTER



MENTAL HEALTH

SMOKY MT. AREA

MENTAL HEALTH

2011 GOULD KILLIAN CPA GROUP, P.A.

ASHEVILLE 38,400 28,800


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MENTAL HEALTH

SOUTHEASTERN CENTER

FOR MHDDSAS


NEW BERN 42,500 31,875

MENTAL HEALTH

SOUTHEASTERN

REGIONAL MHDDSAS


LUMBERTON 55,500 41,625

MENTAL HEALTHTHE BEACON CENTER 2011 FLOWERS & STANLEY, LLP

TARBORO 24,750 18,563

MENTAL HEALTH

WESTERN HIGHLANDS

AREA AUTHORITY


ASHEVILLE 32,000 24,000

SOIL AND WATER

DAVIE COUNTY SOIL &

WATER CONSERVATION

DISTRICT


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



WATER/SEWER

SOLID WASTE DIST

BAY RIVER

METROPOLITAN SEWAGE

DISTRICT


PA


WATER/SEWER

SOLID WASTE DIST

BELFAST/PATETOWN

SANITARY DISTRICT


GOLDSBORO 16,250 12,188


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





WATER/SEWER

SOLID WASTE DIST

BETHLEHEM WATER

DISTRICT


HICKORY 10,515 7,886

WATER/SEWER

SOLID WASTE DIST

BROAD RIVER WATER

AUTHORITY

2011 BURLESON & EARLEY, P.A.


WATER/SEWER

SOLID WASTE DIST

BRUNSWICK REGIONAL

WATER AND SEWER

H2GO


PA


WATER/SEWER

SOLID WASTE DIST

BUNCOMBE COUNTY

METROPOLITAN

SEWERAGE DISTRICT



WATER/SEWER

SOLID WASTE DIST

CABARRUS COUNTY

WATER & SEWER

AUTHORITY


HICKORY 46,170 34,628

WATER/SEWER

SOLID WASTE DIST

CLEVELAND COUNTY

WATER


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


KINSTON 0 -

WATER/SEWER

SOLID WASTE DIST

EASTERN WAYNE

SANITARY DISTRICT


GOLDSBORO 9,800 7,350


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





WATER/SEWER

SOLID WASTE DIST

ENGELHARD SANITARY

DISTRICT



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


HICKORY 7,100 5,325

WATER/SEWER

SOLID WASTE DIST

FORK TOWNSHIP

SANITARY DISTRICT



WATER/SEWER

SOLID WASTE DIST

GOLDSTON/GULF

SANITARY DISTRICT


LEXINGTON 8,430 6,323

WATER/SEWER

SOLID WASTE DIST

HANDY SANITARY

DISTRICT


HICKORY 10,400 7,800

WATER/SEWER

SOLID WASTE DIST

HARKERS ISLAND

SANITARY DISTRICT

2011 G. LEE CARROLL, JR., CPA, PC


WATER/SEWER

SOLID WASTE DIST

JUNALUSKA SANITARY

DISTRICT

2011 UNDERWOOD, DILLS, & ASSOCIATES, PC


WATER/SEWER

SOLID WASTE DIST

LOWER CAPE FEAR

WATER & SEWER

AUTHORITY


HICKORY 6,900 5,175


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





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


NEW BERN 10,500 7,875

WATER/SEWER

SOLID WASTE DIST

MAURY SANITARY LAND

DISTRICT


KINSTON 2,250 1,688

WATER/SEWER

SOLID WASTE DIST

NEUSE REGIONAL

WATER & SEWER

AUTHORITY



WATER/SEWER

SOLID WASTE DIST

NORTHWESTERN WAYNE

SANITARY DISTRICT


GOLDSBORO 31,100 23,325

WATER/SEWER

SOLID WASTE DIST

OCRACOKE SANITARY

DISTRICT

2011 SEILER, SINGLETON & ASSOCIATES, PA


WATER/SEWER

SOLID WASTE DIST

ONSLOW WATER AND

SEWER AUTHORITY



WATER/SEWER

SOLID WASTE DIST

ORANGE WATER &

SEWER AUTHORITY


HICKORY 32,000 24,000

WATER/SEWER

SOLID WASTE DIST

PIEDMONT TRIAD

REGIONAL WATER

AUTHORITY


RALEIGH 28,500 21,375


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





WATER/SEWER

SOLID WASTE DIST

RIEGELWOOD SANITARY

DISTRICT


PAWILMINGTON 22,500 16,875

WATER/SEWER

SOLID WASTE DIST

ROANOKE RAPIDS

SANITARY DISTRICT

2011 GREGORY T. REDMAN, CPA


WATER/SEWER

SOLID WASTE DIST

SEAGROVE-ULAH

METROPOLITAN WATER

DISTRICT


ASHEBORO 10,450 7,838

WATER/SEWER

SOLID WASTE DIST

SEDGEFIELD SANITARY

DISTRICT


ASHEBORO 8,000 6,000

WATER/SEWER

SOLID WASTE DIST

SOUTH GRANVILLE

WATER AND SEWER

AUTHORITY


BRAFFORD, CPAs


WATER/SEWER

SOLID WASTE DIST

SOUTHEAST BRUNSWICK

SANITARY DISTRICT


PA


WATER/SEWER

SOLID WASTE DIST

SOUTHEASTERN WAYNE

SANITARY DISTRICT



WATER/SEWER

SOLID WASTE DIST

SOUTHERN WAYNE

SANITARY DISTRICT



WATER/SEWER

SOLID WASTE DIST

SOUTHWESTERN WAYNE

SANITARY DISTRICT




LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





WATER/SEWER

SOLID WASTE DIST

STANLY WATER &

SEWER AUTHORITY


HICKORY 8,670 6,503

WATER/SEWER

SOLID WASTE DIST

STOKES COUNTY WATER

& SEWER AUTHORITY


HICKORY 5,650 4,238

WATER/SEWER

SOLID WASTE DIST

SWAN QUARTER

SANITARY DISTRICT



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


WILLIAMSTON 11,000 8,250

WATER/SEWER

SOLID WASTE DIST

WESTERN BAY RIVER

METROPOLITAN SEWER

DISTRICT


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


MURPHY 2,700 2,025

WATER/SEWER

SOLID WASTE DIST

WOODFIN SANITARY

DISTRICT



WATER/SEWER

SOLID WASTE DIST

YADKIN VALLEY SEWER

AUTHORITY


HICKORY 16,900 12,675


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

ALAMANCE COUNTY

TOURISM DEVELOPMENT

AUTHORITY


GRAHAM 6,000 4,500

MISCELLANEOUS

ALAMANCE COUNTY

TRANSPORTATION

AUTHORITY


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



MISCELLANEOUSAPPALCART 2011 BOWMAN, PEGG & STAR, CPA'S

HICKORY 3,500 2,625

MISCELLANEOUS

AVERASBORO TOWNSHIP

TOURISM DEVELOPMENT

AUTHORITY


ZEBULON 12,500 9,375

MISCELLANEOUS

BANNER ELK TOURISM

DEVELOPMENT

AUTHORITY


HICKORY 4,020 3,015

MISCELLANEOUS

BEAR PAW RECREATION

AND SECURITY SERVICE

DISTRICT


MURPHY 3,500 2,625


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

BEECH MOUNTAIN

TOURISM DEVELOPMENT

AUTHORITY

2011 BRYCE HOLDER CPA, P.A.

BOONE 5,000 3,750

MISCELLANEOUS

BERTIE-MARTIN

REGIONAL JAIL


NEW BERN 0 -

MISCELLANEOUS

BLOWING ROCK

TOURISM DEVELOPMENT

AUTHORITY


BOONE 6,500 4,875

MISCELLANEOUS

BOILING SPRINGS

TOURISM DEVELOPMENT

AUTHORITY



MISCELLANEOUS

BOONE TOURISM

DEVELOPMENT

AUTHORITY


BOONE 2,500 1,875

MISCELLANEOUS

BRUNSWICK CO

TOURISM DEV

AUTHORITY


HICKORY 2,500 1,875

MISCELLANEOUS

BRUNSWICK COUNTY

ECONOMIC

DEVELOPMENT

COMMISSION


HICKORY 4,200 3,150

MISCELLANEOUS

BUNCOMBE COUNTY

TOURISM DEV.

AUTHORITY




LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

BURKE COUNTY

TOURISM DEVELOPMENT

AUTHORITY



MISCELLANEOUS

BURKE-CATAWBA

REGIONAL JAIL AGENCY



MISCELLANEOUS

CAPE FEAR PUBLIC

TRANSPORTATION

AUTHORITY



MISCELLANEOUS

CAPE FEAR PUBLIC

UTILITY AUTHORITY



MISCELLANEOUS

CARTERET COUNTY

TOURISM DEVELOPMENT

AUTHORITY


BELHAVEN 37,400 28,050

MISCELLANEOUS

CENTENNIAL

AUTHORITY,THE


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


HENDERSON 44,800 33,600

MISCELLANEOUS

CLAY COUNTY RURAL

DEVELOPMENT

AUTHORITY

2011 SHAWN POWELL LONG, CPA



LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

COASTAL REGIONAL

SOLID WASTE

MANAGEMENT

AUTHORITY


NEW BERN 4,250 3,188

MISCELLANEOUS

DARE COUNTY TOURISM

BOARD D/B/A OUTER

BANKS VISITORS

BUREAU


CPAs

KITTY HAWK 20,500 15,375

MISCELLANEOUS

DOBSON TOURISM

DEVELOPMENT

AUTHORITY



MISCELLANEOUS

DOWNTOWN BOONE

DEVELOPMENT

ASSOCIATION

2011 PRISCILLA L. NORRIS, CPA

JEFFERSON 775 581

MISCELLANEOUS

DOWNTOWN OXFORD

ECONOMIC

DEVELOPMENT

CORPORATION


CO., LLP

OXFORD 2,300 1,725

MISCELLANEOUS

DURHAM CONVENTION

& VISITORS BUREAU


CO., LLP

OXFORD 1,750 1,313

MISCELLANEOUS

DURHAM-WAKE

COUNTIES RESEARCH &

PROD. SERV. DIST.


RALEIGH 4,950 3,713

MISCELLANEOUS

ELECTRICITIES OF

NORTH CAROLINA


RALEIGH 7,000 5,250


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

ELIZABETH CITY-

PASQUOTANK COUNTY

TOURISM DEVELOPMENT

AUTHORITY



MISCELLANEOUS

ELKIN TOURISM

DEVELOPMENT

AUTHORITY


HICKORY 3,750 2,813

MISCELLANEOUS

FORSYTH COUNTY

TOURISM DEVELOPMENT

AUTHORITY


RALEIGH 2,500 1,875

MISCELLANEOUS

GASTONIA TOURISM

DEVELOPMENT

AUTHORITY


HICKORY 4,000 3,000

MISCELLANEOUS

GOLDSBORO-WAYNE

TRANSPORTATION

AUTHORITY

2011 NUNN, BRASHEAR, & CO.,CPAs, P.A.


MISCELLANEOUS

GRANVILLE COUNTY

TOURISM DEVELOPMENT

AUTHORITY


CO., LLP

OXFORD 23,650 17,738

MISCELLANEOUS

GREATER RALEIGH

CONVENTION &

VISITORS BUREAU


RALEIGH 1,830 1,373


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

GREENSBORO-GUILFORD

COUNTY TOUR-DEV.

AUTHORITY


RALEIGH 15,000 11,250

MISCELLANEOUS

GREENVILLE UTILITIES

COMMISSION



MISCELLANEOUS

HALIFAX COUNTY

TOURISM DEVELOPMENT

AUTHORITY


HICKORY 29,000 21,750

MISCELLANEOUS

HATTERAS VILLAGE

COMMUNITY CENTER

DISTRICT


CPAs

KITTY HAWK 5,350 4,013

MISCELLANEOUS

HAYWOOD COUNTY

TOURISM DEVELOPMENT

AUTHORITY


ASHEVILLE 0 -

MISCELLANEOUS

HERTFORD COUNTY

ECONOMIC

DEVELOPMENT

COMMISSION

2011 JOHNSON, MCLEAN & COMPANY

MURFREESBORO 5,150 3,863

MISCELLANEOUS

HICKORY-CONOVER

TOURISM DEV.

AUTHORITY


HICKORY 2,350 1,763


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

JACKSONVILLE TOURISM

DEVELOPMENT

AUTHORITY



MISCELLANEOUS

JONESVILLE TOURISM

DEVELOPMENT

AUTHORITY



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


MISCELLANEOUS

LELAND TOURISM

DEVELOPMENT

AUTHORITY



MISCELLANEOUS

LENOIR TOURISM

DEVELOPMENT

AUTHORITY

2011 S. ERIC BOWMAN, P.A.


MISCELLANEOUS

LEXINGTON TOURISM

AUTHORITY


HICKORY 2,905 2,179

MISCELLANEOUS

MADISON COUNTY

TOURISM AND

DEVELOPMENT

AUTHORITY




LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

MADISON-MAYODAN

RECREATION

COMMISSION

2011 ROUSE, ROUSE, PENN AND ROUSE, LLP

EDEN 0 -

MISCELLANEOUS

MARTIN COUNTY

TRAVEL & TOURISM

AUTHORITY


NEW BERN 3,825 2,869

MISCELLANEOUS

MCDOWELL COUNTY

TOURISM DEVELOPMENT

AUTHORITY

2011 SMITH MILLER & BUFF CPA


MISCELLANEOUS

MECKLENBURG

EMERGENCY MEDICAL

SERVICES



MISCELLANEOUS

MI CONNECTION

COMMUNICATIONS

SYSTEM


WINSTON-SALEM 0 -

MISCELLANEOUS

MONROE TOURISM

DEVELOPMENT

AUTHORITY


MONROE 49,500 37,125

MISCELLANEOUS

MOUNT AIRY TOURISM

DEVELOPMENT

AUTHORITY


HICKORY 1,500 1,125

MISCELLANEOUS

MOUNTAIN ISLAND

LAKE MARINE

COMMISSION

2011 ROBERT M. BURNS, CPA



LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

MURPHY POWER BOARD 2011 SHAWN POWELL LONG, CPA


MISCELLANEOUS

NASH COUNTY TOURISM

AND DEVELOPMENT

AUTHORITY


HICKORY 6,200 4,650

MISCELLANEOUS

NEW HANOVER COUNTY

TDA DBA CAPE FEAR

COAST CONVENTION &

VISITORS BUREAU

2011 GOODSON & TAYLOR, CPAs


MISCELLANEOUS

NEW RIVER SERVICE

AUTHORITY



MISCELLANEOUS

NORTH CAROLINA

EASTERN MUNICIPAL

POWER AGENCY


RALEIGH 19,000 14,250

MISCELLANEOUS

NORTH CAROLINA

MUNICIPAL POWER

AGENCY #1


RALEIGH 13,250 9,938

MISCELLANEOUS

NORTH CAROLINA'S

EASTERN REGION

DEVELOPMENT

COMMISSION


LA GRANGE 18,500 13,875

MISCELLANEOUS

OXFORD PARKING

AUTHORITY


CO., LLP OXFORD 10,500 7,875


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

PEMBROKE TOURISM

DEVELPMENT

AUTHORITY



MISCELLANEOUS

PERSON COUNTY

TOURISM DEV

AUTHORITY


CO., LLP

OXFORD 1,250 938

MISCELLANEOUS

PERSON-CASWELL LAKE

AUTHORITY


CO., LLP OXFORD 1,300 975

MISCELLANEOUS

PIEDMONT AUTHORITY

FOR REGIONAL

TRANSPORTATION


HIGH POINT 3,150 2,363

MISCELLANEOUS

PITT COUNTY

INDUSTRIAL

DEVELOPMENT

COMMISSION


HICKORY 30,500 22,875

MISCELLANEOUS

PITT-GREENVILLE

CONVENTION &

VISITORS' AUTHORITY



MISCELLANEOUS

RANDOLPH COUNTY

TOURISM DEVELOPMENT

AUTHORITY


RALEIGH 6,630 4,973

MISCELLANEOUS

RESEARCH TRIANGLE

REGIONAL PUBLIC

TRANS. AUTH.


RALEIGH 2,500 1,875


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

RODANTHE-WAVES-

SALVO COMMUNITY

CENTER DISTRICT


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


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



MISCELLANEOUS

SHALLOTTE TOURISM

DEVELOPMENT

AUTHORITY

2011 ISAAC NORRIS JR., CPA, P.A.

TABOR CITY 1,750 1,313

MISCELLANEOUS

SOUTH GRANVILLE

MEMORIAL GARDENS


CO., LLP OXFORD 1,100 825


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

STATESVILLE

CONVENTION AND

VISITORS BUREAU


MOORESVILLE 1,700 1,275

MISCELLANEOUS

STUMPY POINT

COMMUNITY CENTER

DISTRICT



MISCELLANEOUS

SURRY COUNTY

DISTRICT S TOURISM

DEVELOPMENT

AUTHORITY


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


HICKORY -

MISCELLANEOUS

TOURISM PARTNERSHIP

OF SURRY COUNTY


HICKORY 4,500 3,375

MISCELLANEOUS

TYRRELL TOURISM

DEVELOPMENT

AUTHORITY




LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

VANCE COUNTY

TOURISM DEVELOPMENT

AUTHORITY


CO., LLP

OXFORD 0 -

MISCELLANEOUS

VILLAGE OF SUGAR

MOUNTAIN TOURISM

DEVELOPMENT

AUTHORITY


HICKORY 2,000 1,500

MISCELLANEOUS

WANCHESE COMMUNITY

CENTER DISTRICT



MISCELLANEOUS

WASHINGTON TOURISM

DEVELOPMENT

AUTHORITY

2011 WILLIAM A. ODEN, JR., CPA, P.A.


MISCELLANEOUS

WATAUGA COUNTY

TOURISM DEVELOPMENT

AUTHORITY


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


PA



LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





MISCELLANEOUS

WESTERN PIEDMONT

REGIONAL TRANSIT

AUTHORITY

2011 BOWMAN, PEGG & STAR, CPA'S

HICKORY -

MISCELLANEOUS

WILKES

TRANSPORTATION

AUTHORITY


PLLC

LENOIR 0 -

MISCELLANEOUS

WILKESBORO TOURISM

DEVELOPMENT,

CONVENTION AND

VISITORS BUREAU


PLLC

LENOIR 13,003 9,752

MISCELLANEOUS

WILSON COUNTY

TOURISM DEVELOPMENT

AUTHORITY


TARBORO 2,368 1,776

MISCELLANEOUS

YADKIN COUNTY

TOURISM DEVELOPMENT

AUTHORITY


HICKORY 3,600 2,700

MISCELLANEOUS

YANCEY COUNTY

ECONOMIC

DEVELOPMENT

COMMISSION



CHARTER

SCHOOLS

ACADEMY OF MOORE

COUNTY


ZEBULON 3,200 2,400

CHARTER

SCHOOLSALPHA ACADEMY 2011 DARRELL KELLER, CPA, P.A.



LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





CHARTER

SCHOOLS

AMERICAN

RENAISSANCE MIDDLE


ZEBULON 8,800 6,600

CHARTER

SCHOOLS

ARAPAHOE CHARTER

SCHOOL

2011 TOM ROBINSON CPA


CHARTER

SCHOOLS

ARTS-BASED

ELEMENTARY


ZEBULON 7,800 5,850

CHARTER

SCHOOLS

ARTSPACE CHARTER

SCHOOL



CHARTER

SCHOOLS

BETHANY COMMUNITY

MIDDLE SCHOOL

2011 THOMAS, JUDY & TUCKER, P.A.

RALEIGH 6,950 5,213

CHARTER

SCHOOLS

BETHEL HILL CHARTER

SCHOOL


RALEIGH 8,000 6,000

CHARTER

SCHOOLSBREVARD ACADEMY 2011 ELIZABETH KEEL, PLLC


CHARTER

SCHOOLSBRIDGES 2011 REBEKAH BARR, CPA, PC

WILSON 8,000 6,000

CHARTER

SCHOOLS

CAPE FEAR CENTER FOR

INQUIRY


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


ZEBULON 12,750 9,563


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





CHARTER

SCHOOLS

CARTER G WOODSON

SCHOOL OF CHALLENGE


ZEBULON 7,140 5,355

CHARTER

SCHOOLS

CASA ESPERANZA

MONTESSORI


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


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


ZEBULON 7,000 5,250

CHARTER

SCHOOLS

CIS ACADEMY 2011 S. PRESTON DOUGLAS & ASSOCIATES, LLP


CHARTER

SCHOOLS

CLOVER GARDEN

CHARTER SCHOOL


ZEBULON 4,500 3,375

CHARTER

SCHOOLS

COLUMBUS CHARTER

DAY


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



CHARTER

SCHOOLSCROSSCREEK CHARTER 2011 ELIZABETH KEEL, PLLC

ASHEVILLE 13,700 10,275


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





CHARTER

SCHOOLSCROSSNORE ACADEMY 2011 YOUNG, MILLER & GILLESPIE, P.A.


CHARTER

SCHOOLS

CROSSROADS CHARTER

HIGH SCHOOL



CHARTER

SCHOOLSDILLARD ACADEMY 2011 DARRELL KELLER, CPA, P.A.


CHARTER

SCHOOLS

DOWNTOWN MIDDLE

SCHOOL


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


RALEIGH 10,510 7,883

CHARTER

SCHOOLS

EVERGREEN

COMMUNITY CHARTER

SCHOOL



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



CHARTER

SCHOOLSFRANKLIN ACADEMY 2011 BATCHELOR, TILLERY & ROBERTS, LLP

RALEIGH 8,500 6,375

CHARTER

SCHOOLS

GASTON COLLEGE

PREPARATORY


ZEBULON 8,900 6,675


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





CHARTER

SCHOOLS

GRANDFATHER

ACADEMY


BOONE 8,000 6,000

CHARTER

SCHOOLS

GRAY STONE DAY

SCHOOL


CONCORD 9,500 7,125

CHARTER

SCHOOLS

GREENSBORO ACADEMY 2011 DELOITTE & TOUCHE, CPAs, LLP


CHARTER

SCHOOLS

GUILFORD

PREPARATORY

ACADEMY



CHARTER

SCHOOLS

HALIWA-SAPONI TRIBAL

SCHOOL


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


RALEIGH 5,610 4,208

CHARTER

SCHOOLS

HENDERSON CO

ALLIANCE FOR

EDUCATION, INC. D/B/A

MOUNTAIN COMMUNITY

SCHOOLS



CHARTER

SCHOOLS

HENDERSON

COLLEGIATE


ZEBULON 7,050 5,288

CHARTER

SCHOOLS

HIGHLAND CHARTER

SCHOOL


CONCORD 6,000 4,500

CHARTER

SCHOOLS

HOPE ELEMENTARY

SCHOOL


RALEIGH 7,500 5,625

CHARTER

SCHOOLS

KENNEDY CHARTER

PUBLIC

2011 STOUT, STUART, McGOWEN, & KING, LLP



LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





CHARTER

SCHOOLS

KESTREL HEIGHTS

SCHOOL


ZEBULON 9,750 7,313

CHARTER

SCHOOLS

KINSTON CHARTER

ACADEMY

2011 LARRY E. CARPENTER CPA PA


CHARTER

SCHOOLSKIPP: CHARLOTTE 2011 DARRELL KELLER, CPA, P.A.


CHARTER

SCHOOLS

LAKE LURE CLASSICAL

ACADEMY



CHARTER

SCHOOLS

LAKE NORMAN

CHARTER SCHOOL



CHARTER

SCHOOLS

LINCOLN CHARTER

SCHOOL



CHARTER

SCHOOLSMAGELLAN CHARTER 2011 BATCHELOR, TILLERY & ROBERTS, LLP

RALEIGH 9,000 6,750

CHARTER

SCHOOLS

MAUREEN JOY CHARTER

SCHOOL


ZEBULON 12,800 9,600

CHARTER

SCHOOLS

METROLINA REGIONAL

SCHOLARS' ACADEMY



CHARTER

SCHOOLS

MILLENNIUM CHARTER

ACADEMY


RALEIGH 8,000 6,000

CHARTER

SCHOOLS

MOUNTAIN DISCOVERY

CHARTER SCHOOL



CHARTER

SCHOOLS

MOUNTAIN ISLAND

CHARTER SCHOOL


CONCORD 6,500 4,875

CHARTER

SCHOOLS

NEUSE CHARTER

SCHOOL


ZEBULON 9,500 7,125


LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





CHARTER

SCHOOLS

NEW DIMENSIONS

SCHOOL

2011 SMITH MILLER & BUFF CPA


CHARTER

SCHOOLS

ORANGE COUNTY

CHARTER


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.



CHARTER

SCHOOLS

PINE LAKE

PREPARATORY


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


ZEBULON 12,350 9,263

CHARTER

SCHOOLS

QUEENS GRANT

COMMUNITY SCHOOL,

INC.



CHARTER

SCHOOLSQUEST ACADEMY 2011 BATCHELOR, TILLERY & ROBERTS, LLP

RALEIGH 16,350 12,263

CHARTER

SCHOOLS

RALEIGH CHARTER HIGH

SCHOOL


RALEIGH 8,200 6,150

CHARTER

SCHOOLS

RESEARCH TRIANGLE

CHARTER




LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





CHARTER

SCHOOLSRIVER MILL ACADEMY 2011 PETWAY, MILLS & PEARSON, CPA, P.A.

ZEBULON 12,350 9,263

CHARTER

SCHOOLS

ROCKY MOUNT

PREPARATORY SCHOOL


ZEBULON 7,140 5,355

CHARTER

SCHOOLS

ROXBORO COMMUNITY

SCHOOL


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.


CHARTER

SCHOOLS

SOUTHERN WAKE

ACADEMY



CHARTER

SCHOOLSSTARS 2011 PETWAY, MILLS & PEARSON, CPA, P.A.

ZEBULON 6,000 4,500

CHARTER

SCHOOLS

STERLING MONTESSORI

ACADEMY


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.


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




LGC's

Records of

FYE 2011

Amt.

Invoiced

75% of FYE

2011 Total

invoice





CHARTER

SCHOOLSTILLER SCHOOL 2011 PETWAY, MILLS & PEARSON, CPA, P.A.

ZEBULON 0 -

CHARTER

SCHOOLS

TORCHLIGHT ACADEMY 2011 DARRELL KELLER, CPA, P.A.


CHARTER

SCHOOLS

TRIAD MATH AND

SCIENCE ACADEMY


ZEBULON 12,500 9,375

CHARTER

SCHOOLS

TWO RIVERS

COMMUNITY SCHOOL


ZEBULON 0 -

CHARTER

SCHOOLSUNION ACADEMY 2011 RIVES & ASSOCIATES, LLP


CHARTER

SCHOOLS

VANCE CHARTER

SCHOOL


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


ZEBULON 13,500 10,125

CHARTER

SCHOOLS

WILMINGTON

PREPARATORY

ACADEMY


ZEBULON 0 -

CHARTER

SCHOOLS

WOODS CHARTER

SCHOOL


RALEIGH 0 -