§ 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. […]
§ 147-64.6D – Cost of CPA audit report published.
147-64.6D. Cost of CPA audit report published. Each audit report prepared for a State agency by a Certified Public Accountant shall itemize the number of hours used in conducting the audit and in preparation of the audit report and the total cost of conducting the audit and preparing the audit report. (2012-142, s. 17.4.)
§ 147-64.1 – Salary of State Auditor.
147-64.1. Salary of State Auditor. (a) The salary of the State Auditor shall be set by the General Assembly in the Current Operations Appropriations Act. (b) In addition to the salary set by the General Assembly in the Current Operations Appropriations Act, longevity pay shall be paid on the same basis as is provided to […]
§ 147-64.2 – Legislative policy and intent.
147-64.2. Legislative policy and intent. The General Assembly is ultimately responsible for authorizing the expenditure of public moneys, designating the sources from which moneys may be collected, and shaping the administrative structure to perform the work of government throughout the State, and is held finally accountable for how the funds are spent and what is […]
§ 147-64.3 – Legislative and management control system.
147-64.3. Legislative and management control system. It is the intent of this Article that the State Auditor shall perform or coordinate all audit functions for State government. As appropriate, all State agencies are encouraged to establish, maintain, and use effective systems of management control. The adequacy of these control systems will be reviewed by the […]
§ 147-64.4 – Definitions.
147-64.4. Definitions. The following definitions apply in this Article: (1) Recodified as subdivision (2a) of this section by Session Laws 2021-112, s. 2(a). (2) Accounting system or system of accounting. – The total structure of records and procedures that discover, record, classify, and report information on the financial position and operating results of a State […]
§ 147-64.5 – Cooperation with Joint Legislative Commission on Governmental Operations and other governmental bodies.
147-64.5. Cooperation with Joint Legislative Commission on Governmental Operations and other governmental bodies. (a) Joint Legislative Commission on Governmental Operations. – The Auditor shall furnish copies of any and all audits only when requested by the Joint Legislative Commission on Governmental Operations. The copies shall be in written or electronic form, as requested. Accordingly, the […]
§ 147-64.6 – Duties and responsibilities.
147-64.6. Duties and responsibilities. (a) General Duty. – It is the policy of the General Assembly to provide for the auditing and investigation of State agencies by the impartial, independent State Auditor. (b) Areas of Examination. – The duties of the Auditor are independently to examine into and make findings of fact on whether State […]
§ 147-64.6B – Reports of improper governmental activities.
147-64.6B. Reports of improper governmental activities. (a) The Auditor shall provide various means, including a telephone hotline, electronic mail, and Internet access to receive reports of allegations of improper governmental activities. The Auditor shall periodically publicize the hotline telephone number, electronic mail address, Internet Web site address, and any other means by which the Auditor […]
§ 147-64.6C – Cost of audit report published.
147-64.6C. Cost of audit report published. Each audit report shall itemize the number of staff hours used in conducting the audit and in preparation of the audit report and the total cost of conducting the audit and preparing the audit report. (2012-142, s. 17.3.)