Makes various technical changes to GS 147-64.6(c). Moves requirement that Auditor collect actual audit costs from governmental agencies to new GS 147-64.6(f) with added specifications. Requires auditee’s written response in final audit reports of economy and efficiency and program results to be included in the final report if received within 15 days (was, 15 to 30 days) from draft report receipt.

Enacts four new subdivisions related to Auditor responsibilities.

New GS 147-64.6(c)(25) authorizes Auditor to elect exemption from Department of Administration oversight on purchasing, contracts, acquisition and maintenance of real property, and leasing of office space under specified existing provisions of GS Chapters 143 and 146. Requires such that election be made in writing and sent to the Secretary of Administration.

New GS 147-64.6(c)(26) authorizes Auditor to enter into an agreement with the Conference of District Attorneys to assign resource prosecutors to district attorneys to perform specified duties.

New GS 147-64.6(c)(27) authorizes Auditor to enter into an agreement with the State Bureau of Investigation to assign agents to Auditor-referred matters.

New GS 147-64.6(c)(28) authorizes Auditor to enter into agreements with experts to assist in auditing Medicaid Providers. Sets out fee requirements and directs Auditor and contractors to work with Department of Health and Human Services and refer matters to appropriate law enforcement entities as necessary. Provides that actions under such agreements are not under the federal Medicaid Audit Contractors Program.

Makes technical changes to GS 147-647(b)(2) and removes exception to Auditor approval requirement for audits called by the Governor under GS 143C-2-1.

Effective October 1, 2026.

Provides that the Auditor may change existing appropriated benefits and positions for performing financial statement audits to receipt-supported positions and benefits without the appropriated funds reverting to the General Fund. Effective July 1, 2026.