Bill Text: NC S325 | 2015-2016 | Regular Session | Amended
Bill Title: State Auditor/Statutory Changes.-AB
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-03-19 - Ref To Com On Rules and Operations of the Senate [S325 Detail]
Download: North_Carolina-2015-S325-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2015
S 1
SENATE BILL 325
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Short Title: State Auditor/Statutory Changes.‑AB |
(Public) |
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Sponsors: |
Senator J. Davis (Primary Sponsor). |
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Referred to: |
Rules and Operations of the Senate. |
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March 19, 2015
A BILL TO BE ENTITLED
AN ACT to enact various statutory changes as requested by the state auditor.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 93B‑4(a) reads as rewritten:
"§ 93B‑4. Audit of Occupational Licensing Boards; payment of costs.
(a) The State Auditor shall audit occupational
licensing boards from time to time to ensure their proper operation. The books,
records, and operations of each occupational licensing board shall be subject
to the oversight audit authority of the State Auditor pursuant to
Article 5A of Chapter 147 of the General Statutes. In accordance with G.S. 147‑64.7(b),
the State Auditor may contract with independent professionals to meet the
requirements of this section."
SECTION 2. G.S. 147‑64.9 reads as rewritten:
"§ 147‑64.9. Rules and regulations.
The Auditor shall may make and enforce such
reasonable rules and regulations as are necessary for the operation of his
office. The Auditor shall install an adequate accounting system for his office
and shall keep or cause to be kept a complete, accurate, and adequate record of
all fiscal transactions of his office."
SECTION 3. G.S. 147‑64.4(1) reads as rewritten:
"§ 147‑64.4. Definitions.
The words and phrases used in this Article have the following meanings:
(1) "Audit". – An independent review or
examination of government organizations, programs, activities, and functions.
The purpose of an audit is to help ensure full accountability and assist
government officials and employees in carrying out their responsibilities. An
audit may include all four elements listed in this subdivision, only one
element, or any combination of the four elements. It is not intended or
desirable that every audit include all four elements. Economy and efficiency
and program result audits should be selected when their use will meet the needs
of expected users of audit results. The elements of such an audit
are:
a. Financial and compliance: to determine whether financial operations are properly conducted, whether the financial reports of an audited entity are presented fairly, and whether the entity has complied with applicable laws and regulations; and,
b. Economy and efficiency: to determine whether the entity is managing or utilizing its resources (such as personnel and property) in an economical and efficient manner and the causes of any inefficiencies or uneconomical practices, including inadequacies in laws and regulations, management information systems, administrative policies and procedures, or organizational structures; and,
c. Program results: to determine whether the desired results or benefits are being achieved, whether the objectives established by the General Assembly or other authorizing body are being met, and whether the agency has considered alternatives which might yield desired results at lower costs.
d. An audit may include all three elements
or only one or two. It is not intended or desirable that every audit include
all three. Economy and efficiency and program result audits should be selected
when their use will meet the needs of expected users of audit results.
e. Information systems: to evaluate risks relevant to information systems assets and assess controls in place to reduce or mitigate these risks; to verify systems and applications are appropriate for agency needs, are efficient, and are adequately controlled."
SECTION 4. G.S. 143C‑6‑23(d) reads as rewritten:
"(d) Office of State Budget Rules Must Require Uniform Administration of State Grants. – The Office of State Budget and Management shall adopt rules to ensure the uniform administration of State grants by all grantor State agencies and grantees or subgrantees. The Office of State Budget and Management shall consult with the Office of the State Auditor and the Attorney General in establishing the rules required by this subsection. The rules shall establish policies and procedures for disbursements of State grants and for State agency oversight, monitoring, and evaluation of grantees and subgrantees. The policies and procedures shall:
…
(8a) Require grantees and subgrantees to display the State Auditor's Hotline information in a conspicuous location at their place or places of business.
…."
SECTION 5. G.S. 147‑64.7(a) reads as rewritten:
"§ 147‑64.7. Authority.
(a) Access to Persons and Records. –
…
(6) The production of documents or information required by this section will not constitute waiver or impairment of the attorney client or attorney work product privileges."
SECTION 6. This act becomes effective October 1, 2015.
