How Much Does It Cost to Administer an Odd-Year Election? New Audit Gives Answers in County-by-County Breakdown

The North Carolina Office of the State Auditor (OSA) has released a Performance Audit outlining the public cost of administering odd-year municipal elections across North Carolina, when elections are much smaller and more localized.

For this audit, OSA evaluated the 2025 municipal elections. According to data from the North Carolina State Board of Elections, approximately 822,000 people voted across 91 counties that year. The total cost to administer the municipal elections was about $8.4 million, with the cost drivers being personnel ($5.1 million), operating costs ($2.1 million), and building and space ($1.1 million). The cost of odd-year elections is generally borne by the participating municipalities and special districts.

OSA also calculated the "cost per vote" for each county. Smaller counties had a higher cost per vote due to turnout levels. For example, in Mecklenburg County, the most populated county in North Carolina, 220,750 people voted in the 2025 municipal election. The total cost to administer was $1.2 million and equated to $5.83 per vote. On the other hand, there were only five people who voted in Camden County. The total cost to administer was $7,589, equating to $1,517 per vote.

"At the end of the day, elections are local, and this audit breaks down how much it actually costs to run an odd-year election," said State Auditor Dave Boliek. "Our team performed this work in an effort to clearly identify to taxpayers and policymakers across the state that substantial resources are required to run fair and free elections in our state."

The full breakdown of each county's operation costs can be found in the appendix of the report. The audit does not evaluate the efficiency, necessity, or policy implementations of odd-year elections.