AN ACT TO REQUIRE A NON-STATE ENTITY THAT RECEIVES STATE FUNDS TO POST THE OFFICE OF THE STATE AUDITOR'S HOTLINE, TO ALLOW THE OFFICE OF THE STATE AUDITOR TO DETERMINE THE LENGTH OF TIME THAT A STATE AGENCY MAY RESPOND TO AN AUDIT OF ECONOMY AND EFFICIENCY OR AN AUDIT OF PROGRAM RESULTS, TO EXPAND THE TYPE OF RECORDS THE OFFICE OF THE STATE AUDITOR MAY SHARE WITH STATE AND FEDERAL AGENCIES, TO CLARIFY THAT THE PRODUCTION OF DOCUMENTS TO THE OFFICE OF THE STATE AUDITOR DOES NOT WAIVE THE ATTORNEY-CLIENT OR ATTORNEY WORK-PRODUCT PRIVILEGES, TO CLARIFY THAT THE OFFICE OF THE STATE AUDITOR IS NOT REQUIRED TO ADOPT UNNECESSARY RULES, AND TO AMEND LOCAL GOVERNMENT FINANCE OFFICER LAWS. Enacted June 3, 2019. Effective June 3, 2019, except as otherwise provided.
Summary date: Jun 3 2019 - View summary
Summary date: May 15 2019 - View summary
Senate committee substitute adds the following to the 1st edition.
Amends GS 159-24, now requiring every local government and public authority to have a finance officer appointed by the local government, public authority, or designated official at all times, holding office at the pleasure of the appointing board of official (previously more generally required the appointment of a finance officer to hold office at the pleasure of the appointing board or official). Amends GS 159-25, granting finance officers the power to contract with outside entities to ensure fulfillment of the enumerated duties of officers under the statute, excluding the duties to supervise the investment of idle funds unless otherwise allowed by law and to attend training required of the Local Government Commission (Commission). Authorizes the Commission to adopt rules establishing minimum qualifications for finance officers. Adds to the circumstances in which the Commission can require any finance officer or any other employee who performs the duties of a finance officer to participate in training to now include: (1) the employing local government or public authority has an internal control material weakness or significant deficiency in the most recently completed financial audit, and (2) the finance officer fails to annually meet or attest to the minimum qualifications of the position. Additionally authorizes the Commission to require a local government or public authority to contract with outside entities pursuant to the new provision if the local government or public authority has received a unit letter from the Commission due to noncompliance with the Chapter or has an internal control finding in the most recently completed financial audit.
Makes conforming changes to the act's titles.
Summary date: Feb 27 2019 - View summary
Amends GS 143C-6-23 to require a non-state entity that receives state funds to post the number of the state auditor's hotline. Makes clarifying changes.
Amends GS 147-64.6 to allow the State Auditor to determine the length of time, ranging from 15 to 30 days, that a state agency may have to respond to an audit of economy and efficiency or an audit of program results.
Amends GS 147-64.6 to expand the type of records the office of the state auditor may share with state and federal agencies, to include materials related an to investigation.
Amends GS 147-64.7 by adding that the production of documents to the office of the state auditor does not waive the attorney-client or attorney work-product privileges.
Amends GS 14-64.9 to clarify that the office of the state auditor is required to adopt only rules that are reasonably necessary. Makes language gender-neutral.