Amends GS 93B-4 to provide that the books, records, and operations of each occupational licensing board is subject to the audit authority (was, oversight) of the State Auditor under Article 5A of GS Chapter 147.

Amends GS 147-64.9 to provide that the Auditor may (was, shall) make and enforce reasonable rules and regulations as are necessary for the operation of the office of the auditor.

Amends GS 147-64.4 to clarify the definition for the word audit may include all four elements (was, three elements) listed in this definition, only one element, or any combination of the four listed elements. Adds as a fourth possible element of an audit: "information systems." Further declares that it is neither intended nor desirable that every audit include all four elements.

Amends GS 143C-6-23(d) to add subdivision (8a), which requires grantees and sub-grantees to display the State Auditor's Hotline information in a conspicuous location at their place or places of business.

Amends GS 147-64.7(a), which authorizes the State Auditor and the Auditor's authorized representative to have access to persons and records of state agencies to clarify that the production of documents or information required under this section is not a waiver or impairment of the attorney/client or attorney/work product privileges.

Effective October 1, 2015.