MODIFY INTERNAL AUDITING STATUTES.

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View NCGA Bill Details2013-2014 Session
House Bill 417 (Public) Filed Thursday, March 21, 2013
A BILL TO BE ENTITLED AN ACT TO MODIFY THE INTERNAL AUDITING STATUTES APPLICABLE TO LARGE STATE DEPARTMENTS AND THE UNIVERSITY SYSTEM.
Intro. by Hastings, Stone, S. Ross, R. Brown.

Status: Ch. SL 2013-406 (House Action) (Aug 23 2013)

SOG comments (1):

Identical bill

Identical to S 446, filed 3/26/13.

Bill History:

H 417/S.L. 2013-406

Bill Summaries:

  • Summary date: Sep 3 2013 - View Summary

    AN ACT TO MODIFY THE INTERNAL AUDITING STATUTES APPLICABLE TO LARGE STATE DEPARTMENTS AND THE UNIVERSITY SYSTEM. Enacted August 23, 2013. Effective August 23, 2013. GS 143-749, as enacted by this act, applies to offenses committed on or after December 1, 2013.


  • Summary date: Jul 25 2013 - View Summary

    Conference report makes the following changes to the 3rd edition.

    The House concurs in Senate Amendment #A1 and Senate Amendment #A2.


  • Summary date: Jul 24 2013 - View Summary

    Senate amendments make the following changes to the 3rd edition.

    Amendment #1 amends GS 143-747 to remove the President of the University of NorthCarolina as a member of the Council of Internal Auditing.

    Amendment #2 makes the following changes.

    Amends GS 143-745(a)(1) todesignate the State Board of Education as the agency head for the Department of Public Instruction.

    Amends GS 143-746(d), which directs an agency head to appoint a Director of Internal Auditing (Director), to provide that the Director is to report to the agency head or other specified entities as designated by the agency head.


  • Summary date: May 15 2013 - View Summary

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

    Amends GS 143-746 by adding new subsection (e) to require the Office of State Budget and Management to provide technical assistanceto state agencies with insufficient personnel to comply with this section's provisions regarding internal auditing requirements.


  • Summary date: Apr 22 2013 - View Summary

    House committee substitute to the 1st edition makes the following changes.

    Amends GS 143-746 to require minimum qualifications for internal auditors established by the Office of State Personnel be developed in consultation with the Council of Internal Auditing.

    Amends GS 143-747 to add the UNC President as a member of the Council of Internal Auditing.

    Makes a technical correction to GS 143-748.


  • Summary date: Mar 21 2013 - View Summary

    Amends GS 143-745 as follows. Amends the definition of agency head to also include the President of the Community College System, the State Controller, and other independent appointed officers with authority over a state agency and removes the Superintendent of Public Instruction. Also amends the definition of state agency to include all institutions, boards, commissions, and authorities that are a unit of the state executive branch; makes conforming changes and provides that the term does not include a unit of local government.

    Deletes provisions of GS 143-746(c) and instead states that any state employee who performs the internal audit function must meet the minimum qualifications for internal auditors established by the Office of State Personnel. Amends GS 143-746(d), providing that the Director of Internal Auditing (Director) will report to (1) the agency head; (2) the chief deputy or chief administrative assistant; or (3) the agency governing board, if the board exists. States that the Director will be situated to avoid impairing independence. Makes other clarifying changes to GS 143-746.

    Makes other clarifying changes to GS 143-147.

    Enacts new GS 143-748 providing that internal audit work papers are confidential except as otherwise provided  or upon subpoena. Provides that a published internal audit report is public record as long as the information is not confidential under federal or state law or would not compromise security of a state agency. Provides for the retention and inspection of audit reports and reports of other examinations, investigations, surveys, and reviews.

    Effective for offenses committed on or after December 1, 2013, enacts new GS 143-749 making it a Class 2 misdemeanor for any state agency officer, employee, or agent to willfully make or cause to be made to an agency internal auditor or designee any false, misleading, or unfounded report in order to interfere with the performance of an audit, special review, or investigation, or to hinder or obstruct the auditor in performing the auditor's duties.