TO UPDATE THE STATE AUDITOR'S STATUTE IN ORDER TO STANDARDIZE AUDITEE RESPONSE TIMES, CLARIFY THE TIMING OF WHEN THE STATE AUDITOR CAN REFER INFORMATION TO APPROPRIATE AUTHORITIES, CLARIFY THE FACT THAT NO UPDATES ARE REQUIRED TO BE GIVEN ON FRAUD INVESTIGATIONS, UPDATE DESCRIPTION OF AUDITOR ACCESS PER CHANGES IN TECHNOLOGY, AND REMOVING THE STATE AUDITOR FROM AN EX OFFICIO DUTY.
Amends GS 147-64.6(c)(13) (State Auditor’s responsibilities) to remove the requirement that an auditee’s written response be included in the final audit report for audits of economy and efficiency and program results, if the response is received within 30 days after the draft audit report. Makes a technical change.
Amends GS 147-64.6(d) (pertaining to Auditor reports and work papers) to clarify that pertinent work papers and other supportive materials related to audits and investigations pursuant to the statute (rather than related to issued audit reports only) may be available for inspection, as specified.
Amends GS 147-64.6B(a) (concerning reports of improper governmental activities) to add that information concerning investigative decisions, actions, and dispositions is considered confidential and may be disclosed only to gather additional information for, or in furtherance of, an investigation under the statute.
Amends GS 147-64.7(a) by enacting new subdivision (3a) to provide that any authority and ready access granted to the State Auditor to examine and inspect will include information stored, modified, or transferred electronically. Lists additional criteria related to ready access.
Amends GS 135-43.4(b) (members on the Committee on Actuarial Valuation of Retired Employees’ Health Benefits) to remove the State Auditor as an ex officio member. Makes other conforming and technical changes.
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