Senate committee substitute to the 1st edition makes the following changes. Deletes all of the proposed additional responsibilities added to GS 147-64.6(c) (governing the duties and responsibilities of the State Auditor) that would have required the State Auditor to conduct audits in line with generally accepted accounting standards as prescribed by national bodies and the reporting requirement of criminal misconduct. Now only amends GS 147-64.6(d) as follows.  Requires the State Auditor to retain audit reports, in addition to the other documents listed in the statute that directly pertain to the work of the Auditor.  Deletes proposed organizational changes to GS 147-64.6(d1) and (d2).

Deletes requirement that the Auditor provide its complete file and all supportive material related to an audit or investigation to any representatives of State or federal government who request those records in connection with a matter before them, including a criminal investigation. Changes that requirement to a requirement that the Auditor provide pertinent work papers and other supportive material to those representatives in connection with an official civil or criminal investigation or potential prosecution being conducted under the authority of their office.

Deletes provisions permitting auditor to seek protective order. Instead, specifies process Auditor must undertake if withholding from production any requested papers or supportive materials based on a claim that the production is barred by law. Allows the requesting party to challenge the Auditor’s claim by commencing a civil action in superior court. Specifies that the requesting party has the burden of proving that the withheld material is not prohibited by law.  Deletes proposed changes to confidentiality provisions of GS 147-64.6(d) so that statutory language remains unchanged.