§ 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 […]
§ 147-64.3 – 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.)