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 […]
147-64.10. 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. 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. (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. 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. […]
147-64.14. 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 […]
147-64.2. 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. 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. 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. (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. (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. (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. 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.)
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.)
147-64.6J. 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 […]
147-64.7. Authority. (a) Access to Persons and Records. – (1) The Auditor and the Auditor’s authorized representatives shall have ready access to persons and may examine and copy all books, records, reports, vouchers, correspondence, files, personnel files, investments, and any other documentation of any State agency. The review of State tax returns shall be limited […]
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. 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. 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. 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 […]
