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Pat McCrory's transition office released a list of top advisors consulting for the governor-elect as part of his working groups -- a list filled with prominent GOP donors and politicos.

Among the names: Bill Cobey, the former GOP chairman, is consulting on administrative matters; Fred Smith, a former state senator and developer, is consulting on environmental issues; and Les Merritt, a member of the state ethics board and former state auditor, is consulting on tax reform. (See full list below.)

The names are likely to reflect many that will work in McCrory's administration but don't represent all offering advice to the incoming Republican governor, the transition office acknowledged. Others are giving informal suggestions in conference calls and meetings but are not listed.

One glaring omission is the lack of leaders on two major topics McCrory promised to accomplish in the campaign: education and government transformation. A McCrory aide said the groups will commence after the Jobs and Economy team finishes their work, given their relation to each other.

Republican gubernatorial candidate Pat McCrory is airing an ad touting his record on taxes, David Ingram reports. Click here to watch the ad.

What the ad says: McCrory: "Why am I running for governor? We take too much money from the pockets of men and women working in North Carolina. Our state income tax is too high. North Carolinians are being punished for working. That's wrong. The problem is our state government is wasting too much of what we send them. I've used the veto pen to stop tax increases in the past, and I won't hesitate to do the same thing as your governor. The difference is leadership." Announcer: "Pat McCrory for governor."

The background: Whether taxes are "too high" is subjective. Personal income-tax rates are higher than in many states, though some states rely on higher property or sales taxes. McCrory has not said how much he wants to lower income taxes, but he says cutting them would be a priority.

Government waste is a trickier topic. Examples abound: $152 million in construction over three years that State Auditor Les Merritt says was unnecessary and $400 million for mental health over two years that The News & Observer of Raleigh says was waste.

As big as those numbers are, they are fractions of a budget that, including all sources, totals $43 billion. McCrory has not specified where he would cut state spending.

Research by the Charlotte Observer turned up only one instance in which McCrory successfully stopped a tax increase with his veto — in 2005. He did veto a proposed tax hike in 2006, but Democrats overrode that. Also in 2005, the council overrode his veto of a proposed car-rental tax. Overall, McCrory has vetoed City Council ideas 21 times.

To recap the campaign donations made by the (potentially) four Republican gubernatorial candidates over the past decade:

Bill Graham:

* Personal: $223,650 to Republicans, $6,000 to Democrats
* Largest: $52,000 to the Republican National Committee
* Notable: Elizabeth Dole, Lindsey Graham, Mike Easley

Fred Smith:

* Personal: $49,090 to Republicans
* Largest: $12,544 to N.C. GOP's Executive Committee
* Notable: Richard Burr, George Allen, Bob Orr

* Campaign: $100,400 to Republicans
* Largest: $179,400 to N.C. GOP's Executive Committee
* Notable: Neal Hunt, Jim Jacumin, Les Merritt

Pat McCrory:

* Personal: $4,750 to Republicans
* Largest: $1,500 to N.C. GOP
* Notable: Richard Vinroot, Doug Vinson, Hal Jordan

Bob Orr:

* Personal: $3,640 to Republicans
* Largest: $1,840 to N.C. GOP's Executive Committee
* Notable: Mitt Romney, Mark Martin, Virginia Johnson