Senate committee substitute to the 2nd edition makes the following changes.

Amends GS 147-64.6(d) (duties and responsibilities of the State Auditor [Auditor] pertaining to reports and work papers) as follows.  Now requires (was, permitted at the discretion of the Auditor) that pertinent work papers and other supportive materials related to an audit or other investigation be made available to specified persons for inspection and access (was, just inspection) unless otherwise prohibited by law; reinstates the provision that this requirement is to promote intergovernmental cooperation and avoid unnecessary duplication of audit effort. Specifies that the purpose of the request must be in connection with an official civil investigation or criminal investigation, or potential prosecution being conducted under the authority of their office (was, some matter officially before requesting party, including criminal investigations). Stipulates information that Auditor must provide in order to withhold documents from production. Provides for civil action by requesting party to challenge Auditor’s claim with respect to any of the withheld papers or supporting materials.  Reinstates deleted provision allowing access to confidential work papers and supportive materials as provided in the statute or upon issuance of a court order by the Wake County Superior Court after notice and a hearing. 

Makes technical, clarifying, and organizational changes.