§ 147-64.14 – Severability.
147-64.14. Severability. If any provision of this Article or the application thereof to any person, State agency, political subdivision, or circumstance is held invalid, such invalidation shall not affect other provisions or applications of this Article which can be given effect without the invalid provision of application, and to this end the provisions of this […]
§ 147-64.7A – Obstruction of audit.
147-64.7A. Obstruction of audit. Any person who shall willfully make or cause to be made to the State Auditor or his designated representatives any false, misleading, or unfounded report for the purpose of interfering with the performance of any audit, special review, or investigation, or to hinder or obstruct the State Auditor or the State […]
§ 147-64.7B – Failure to respond to verification audit.
147-64.7B. Failure to respond to verification audit. When the Auditor requests information from any organization, other than a State agency, as part of a verification audit and the organization fails to provide the requested information, the organization shall be treated as if the organization failed to meet any condition precedent, classification, or other similar eligibility […]
§ 147-64.8 – Independence.
147-64.8. Independence. The Auditor shall maintain independence in the performance of his authorized duties. Except as otherwise provided by law, neither the General Assembly nor the Governor nor any department or agency of the executive or judicial branches of State government shall have the authority to limit the scope, direction, or report of an audit […]
§ 147-64.9 – Rules.
147-64.9. Rules. The Auditor shall make and enforce only those rules that the Auditor determines are reasonably necessary for the operation of the Auditor’s office. The Auditor shall install an adequate accounting system for the office and shall keep or cause to be kept a complete, accurate, and adequate record of all fiscal transactions of […]
§ 147-64.10 – Powers of appointment.
147-64.10. Powers of appointment. The Auditor may, subject to the provisions of the North Carolina Human Resources Act, appoint all employees necessary to perform the duties and functions assigned to him by the provisions of this Article. Except where otherwise provided in this Article, all powers and duties vested in the Auditor may be delegated […]
§ 147-64.11 – Review of office.
147-64.11. Review of office. The Auditor may, on the Auditor’s own initiative and as often as the Auditor deems necessary, or as requested by the General Assembly or the Joint Legislative Oversight Committee on General Government, cause to be made a quality review audit of the operations of the Auditor’s office. Such a "peer review" […]
§ 147-64.12 – Conflict of interest.
147-64.12. Conflict of interest. (a) To preserve the independence and objectivity of the audit function, the Auditor and his employees may not, unless otherwise expressly authorized by statute, serve in any capacity on an administrative board, commission, or agency of government of a political subdivision of the State or any other organization that, under the […]
§ 147-64.13 – Construction.
147-64.13. Construction. This Article shall be construed liberally in the aid of its declared purpose. It is the intent of this Article that the establishment of the Office of the Auditor and the duties, powers, qualifications, and purposes herein specified shall take precedence over any conflicting part or application of any other law. (1983, c. […]
§ 147-64.6J – Annual performance audit of the Department of Transportation.
147-64.6J. Annual performance audit of the Department of Transportation. (a) Beginning the 2019-2020 fiscal year, the Office of the State Auditor shall conduct a performance audit of the Department of Transportation every year. The performance audit shall include an examination of the following: (1) Budget adherence by department, division, and highway division. (2) Timeliness of […]