State Codes and Statutes

Statutes > North-carolina > Chapter_147 > GS_147-64_5

§ 147‑64.5.  Cooperationwith Joint Legislative Commission on Governmental Operations and othergovernmental bodies.

(a)        Joint LegislativeCommission on Governmental Operations. – The Auditor shall furnish copies ofany and all audits only when requested by the Joint Legislative Commission onGovernmental Operations. The copies shall be in written or electronic form, asrequested. Accordingly, the Auditor shall, upon request by the chairmen, appearbefore the Commission to present findings and answer questions concerning theresults of these audits. The Commission is hereby authorized to use these auditfindings in its inquiries concerning the operations of State agencies and isempowered to require agency heads to advise the Commission of actions taken orto be taken on any recommendations made in the report or explain the reasonsfor not taking action.

(b)        Requests forAuditor Assistance. – Committees of the General Assembly, the Governor, andother State officials may make written requests that the Auditor undertake, tothe extent deemed practicable and within the resources provided, a specificaudit or investigation; provide technical assistance and advice; and providerecommendations on management systems, finance, accounting, auditing, and otherareas of management interest. The Auditor may request the advice of the JointLegislative Commission on Governmental Operations in prioritizing theserequests and in determining whether the requests are practicable and can beundertaken within the resources provided.

(c)        Cooperation withOther Governmental Bodies. – The Auditor shall cooperate, act, and functionwith other audit or evaluation organizations in the State, with appropriatecouncils or committees of other states, with governing bodies of the political subdivisionsof the State, and with federal agencies in an effort to maximize the extent ofintergovernmental audit coordination and thereby avoid unnecessary duplicationand expense of audit effort. Nothing in this Article is intended nor shall itbe construed as giving the Auditor control over the internal auditors of anyagency. (1983,c. 913, s. 2; 1997‑443, s. 25; 2001‑424, s. 9.1(b).)

State Codes and Statutes

Statutes > North-carolina > Chapter_147 > GS_147-64_5

§ 147‑64.5.  Cooperationwith Joint Legislative Commission on Governmental Operations and othergovernmental bodies.

(a)        Joint LegislativeCommission on Governmental Operations. – The Auditor shall furnish copies ofany and all audits only when requested by the Joint Legislative Commission onGovernmental Operations. The copies shall be in written or electronic form, asrequested. Accordingly, the Auditor shall, upon request by the chairmen, appearbefore the Commission to present findings and answer questions concerning theresults of these audits. The Commission is hereby authorized to use these auditfindings in its inquiries concerning the operations of State agencies and isempowered to require agency heads to advise the Commission of actions taken orto be taken on any recommendations made in the report or explain the reasonsfor not taking action.

(b)        Requests forAuditor Assistance. – Committees of the General Assembly, the Governor, andother State officials may make written requests that the Auditor undertake, tothe extent deemed practicable and within the resources provided, a specificaudit or investigation; provide technical assistance and advice; and providerecommendations on management systems, finance, accounting, auditing, and otherareas of management interest. The Auditor may request the advice of the JointLegislative Commission on Governmental Operations in prioritizing theserequests and in determining whether the requests are practicable and can beundertaken within the resources provided.

(c)        Cooperation withOther Governmental Bodies. – The Auditor shall cooperate, act, and functionwith other audit or evaluation organizations in the State, with appropriatecouncils or committees of other states, with governing bodies of the political subdivisionsof the State, and with federal agencies in an effort to maximize the extent ofintergovernmental audit coordination and thereby avoid unnecessary duplicationand expense of audit effort. Nothing in this Article is intended nor shall itbe construed as giving the Auditor control over the internal auditors of anyagency. (1983,c. 913, s. 2; 1997‑443, s. 25; 2001‑424, s. 9.1(b).)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_147 > GS_147-64_5

§ 147‑64.5.  Cooperationwith Joint Legislative Commission on Governmental Operations and othergovernmental bodies.

(a)        Joint LegislativeCommission on Governmental Operations. – The Auditor shall furnish copies ofany and all audits only when requested by the Joint Legislative Commission onGovernmental Operations. The copies shall be in written or electronic form, asrequested. Accordingly, the Auditor shall, upon request by the chairmen, appearbefore the Commission to present findings and answer questions concerning theresults of these audits. The Commission is hereby authorized to use these auditfindings in its inquiries concerning the operations of State agencies and isempowered to require agency heads to advise the Commission of actions taken orto be taken on any recommendations made in the report or explain the reasonsfor not taking action.

(b)        Requests forAuditor Assistance. – Committees of the General Assembly, the Governor, andother State officials may make written requests that the Auditor undertake, tothe extent deemed practicable and within the resources provided, a specificaudit or investigation; provide technical assistance and advice; and providerecommendations on management systems, finance, accounting, auditing, and otherareas of management interest. The Auditor may request the advice of the JointLegislative Commission on Governmental Operations in prioritizing theserequests and in determining whether the requests are practicable and can beundertaken within the resources provided.

(c)        Cooperation withOther Governmental Bodies. – The Auditor shall cooperate, act, and functionwith other audit or evaluation organizations in the State, with appropriatecouncils or committees of other states, with governing bodies of the political subdivisionsof the State, and with federal agencies in an effort to maximize the extent ofintergovernmental audit coordination and thereby avoid unnecessary duplicationand expense of audit effort. Nothing in this Article is intended nor shall itbe construed as giving the Auditor control over the internal auditors of anyagency. (1983,c. 913, s. 2; 1997‑443, s. 25; 2001‑424, s. 9.1(b).)

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