CLARIFY POWERS OF STATE AUDITOR.

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View NCGA Bill Details(link is external)2025-2026 Session
House Bill 549 (Public) Filed Wednesday, March 26, 2025
AN ACT TO CLARIFY THE POWERS OF THE STATE AUDITOR AND TO MAKE OTHER CHANGES RELATED TO THE STATE AUDITOR.
Intro. by B. Jones, Setzer, Torbett, Kidwell.

Status: Filed (House action) (Mar 26 2025)

Bill History:

H 549

Bill Summaries:

  • Summary date: Mar 26 2025 - View Summary

    Exempts the Office of the State Auditor (Auditor) from the following provisions of the General Statutes:

    • Article 3C of GS Chapter 143 (contracts to obtain consultant services).
    • Article 15 of GS Chapter 143B (the Department of Information Technology under the Executive Organization Act of 1973).
    • Part 4 of Article 15 of GS Chapter 143B (procurement of information technology), but directs the Auditor to comply with GS 147-64.7(b)(1) instead (the auditor’s powers to contract with certain professional persons and experts).
    • For officers and employees of the Auditor, all of GS Chapter 126 (NC Human Resources Act), except for Articles 6 and 7 (Equal Employment and Compensation Opportunities and Privacy of State Personnel Records, respectively).

    Amends GS 143B-1320 (Scope of Article 15 of GS Chapter 143B) so that listed government entities are only exempt from Article 15 (was, all of GS Chapter 143B).  

    Broadens the definition of federal agency so that it includes any entity that receives federal funds and clarifies that State agency includes any entity that receives State funds in the definitions provisions pertaining to the Auditor, GS 147-64.4. Expands the Auditor’s investigative authority under GS 147-64.6B(b) to include investigations of employees of State agencies, and individuals who receive public funds. Requires entities receiving a demand for records from the Auditor under GS 147-64.7(a)(1) to, upon demand by the Auditor, also provide access to continuous and unrestricted view of databases, datasets, and digital records necessary for any purpose within the authority of the Auditor, including performing audits of any type, assessing government efficiency, risk assessment, fraud detection, audit planning, and evidence gathering. Now allows representatives of the Auditor (was, agents of the Auditor) to examine all books and accounts of those individuals as they relate to transactions with any State agency. Authorizes the Auditor to initiate an action in Superior Court for a show cause hearing upon a person's failure or refusal to comply with a request made under GS 147-64.7. Makes technical changes. Increases the Auditor’s responsibilities under GS 147-64.6(c) to include notifying the Department of Revenue if an audit or investigation reveals that money is owed to a State agency so that it may collect the funds owed.

    Makes conforming changes to GS 143B-1350 and GS 126-5. Repeals 143B-168.12(b) which subjected the North Carolina Partnership to audit and review by the State Auditor and required the Auditor to conduct annual financial and compliance audits of the North Carolina Partnership. Repeals Section 62(b) of SL 2014-115, which required the State Auditor to verify and certify the required membership numbers need to qualify for payroll deduction for the employees' association. Repeals GS 143B-1410, which concerned the State Auditor's audits of the 911 Board.