State Codes and Statutes

Statutes > North-carolina > Chapter_147 > GS_147-64_7

§ 147‑64.7.  Authority.

(a)        Access to Personsand Records. –

(1)        The Auditor and theAuditor's authorized representatives shall have ready access to persons and mayexamine and copy all books, records, reports, vouchers, correspondence, files,personnel files, investments, and any other documentation of any State agency.The review of State tax returns shall be limited to matters of officialbusiness and the Auditor's report shall not violate the confidentialityprovisions of tax laws. Notwithstanding confidentiality provisions of tax laws,the Auditor may use and disclose information related to overdue tax debts insupport of the Auditor's statutory mission.

(2)        The Auditor and theAuditor's duly authorized representatives shall have such access to persons,records, papers, reports, vouchers, correspondence, books, and any otherdocumentation which is in the possession of any individual, privatecorporation, institution, association, board, or other organization whichpertain to:

a.         Amounts receivedpursuant to a grant or contract from the federal government, the State, or itspolitical subdivisions.

b.         Amounts received,disbursed, or otherwise handled on behalf of the federal government or theState. In order to determine that payments to providers of social and medicalservices are legal and proper, the providers of such services will give theAuditor, or the Auditor's authorized representatives, access to the records ofrecipients who receive such services.

(3)        The Auditor shall,for the purpose of examination and audit authorized by this act, have theauthority, and will be provided ready access, to examine and inspect allproperty, equipment, and facilities in the possession of any State agency orany individual, private corporation, institution, association, board, or otherorganization which were furnished or otherwise provided through grant,contract, or any other type of funding by the State of North Carolina, or thefederal government.

(4)        All contracts orgrants entered into by State agencies or political subdivisions shall include,as a necessary part, a clause providing access as intended by this section.

(5)        The Auditor and hisauthorized agents are authorized to examine all books and accounts of anyindividual, firm, or corporation only insofar as they relate to transactionswith any agency of the State.

(b)        Experts; ContractedAudits. –

(1)        The Auditor mayobtain the services of independent public accountants, qualified managementconsultants, or other professional persons and experts as he deems necessary ordesirable to carry out the duties and functions assigned under the act.

(2)        No State agency mayenter into any contract for auditing services which may impact on the State'scomprehensive annual financial report without consultation with, and the priorwritten approval of, the Auditor, except in instances where audits are calledfor by the Governor under G.S. 143C‑2‑1 and he shall so notify theAuditor. The Auditor shall prescribe policy and establish guidelines containingappropriate criteria for selection and use of independent public accountants,qualified management consultants, or other professional persons by Stateagencies and governing bodies to perform all or part of the audit function.

(c)        Authority toAdminister Oaths, Subpoena Witnesses and Records, and Take Depositions. –

(1)        For the purposes ofthis Article the Auditor or his authorized representative shall have the powerto subpoena witnesses, to take testimony under oath, to cause the deposition ofwitnesses (residing within or without the State) to be taken in a mannerprescribed by law, and to assemble records and documents, by subpoena orotherwise. The subpoena power granted by this section may be exercised only atthe specific written direction of the Auditor or his chief deputy.

(2)        In case any personshall refuse to obey a subpoena, the Auditor shall invoke the aid of any NorthCarolina court within the jurisdiction of which the investigation is carried onor where such person may be, in requiring the attendance and testimony ofwitnesses and the production of books, papers, correspondence, memoranda,contracts, agreements, and other records. Such court may issue an orderrequiring such person to appear before the Auditor or officers designated bythe Auditor, there to produce records, if so ordered, or to give testimonytouching the matter under investigation or in question; and any failure to obeysuch order of the court may be punished by such court as a contempt thereof. (1983, c. 913, s. 2; 1999‑188,s. 1; 2006‑203, s. 116; 2007‑484, s. 34.5.)

State Codes and Statutes

Statutes > North-carolina > Chapter_147 > GS_147-64_7

§ 147‑64.7.  Authority.

(a)        Access to Personsand Records. –

(1)        The Auditor and theAuditor's authorized representatives shall have ready access to persons and mayexamine and copy all books, records, reports, vouchers, correspondence, files,personnel files, investments, and any other documentation of any State agency.The review of State tax returns shall be limited to matters of officialbusiness and the Auditor's report shall not violate the confidentialityprovisions of tax laws. Notwithstanding confidentiality provisions of tax laws,the Auditor may use and disclose information related to overdue tax debts insupport of the Auditor's statutory mission.

(2)        The Auditor and theAuditor's duly authorized representatives shall have such access to persons,records, papers, reports, vouchers, correspondence, books, and any otherdocumentation which is in the possession of any individual, privatecorporation, institution, association, board, or other organization whichpertain to:

a.         Amounts receivedpursuant to a grant or contract from the federal government, the State, or itspolitical subdivisions.

b.         Amounts received,disbursed, or otherwise handled on behalf of the federal government or theState. In order to determine that payments to providers of social and medicalservices are legal and proper, the providers of such services will give theAuditor, or the Auditor's authorized representatives, access to the records ofrecipients who receive such services.

(3)        The Auditor shall,for the purpose of examination and audit authorized by this act, have theauthority, and will be provided ready access, to examine and inspect allproperty, equipment, and facilities in the possession of any State agency orany individual, private corporation, institution, association, board, or otherorganization which were furnished or otherwise provided through grant,contract, or any other type of funding by the State of North Carolina, or thefederal government.

(4)        All contracts orgrants entered into by State agencies or political subdivisions shall include,as a necessary part, a clause providing access as intended by this section.

(5)        The Auditor and hisauthorized agents are authorized to examine all books and accounts of anyindividual, firm, or corporation only insofar as they relate to transactionswith any agency of the State.

(b)        Experts; ContractedAudits. –

(1)        The Auditor mayobtain the services of independent public accountants, qualified managementconsultants, or other professional persons and experts as he deems necessary ordesirable to carry out the duties and functions assigned under the act.

(2)        No State agency mayenter into any contract for auditing services which may impact on the State'scomprehensive annual financial report without consultation with, and the priorwritten approval of, the Auditor, except in instances where audits are calledfor by the Governor under G.S. 143C‑2‑1 and he shall so notify theAuditor. The Auditor shall prescribe policy and establish guidelines containingappropriate criteria for selection and use of independent public accountants,qualified management consultants, or other professional persons by Stateagencies and governing bodies to perform all or part of the audit function.

(c)        Authority toAdminister Oaths, Subpoena Witnesses and Records, and Take Depositions. –

(1)        For the purposes ofthis Article the Auditor or his authorized representative shall have the powerto subpoena witnesses, to take testimony under oath, to cause the deposition ofwitnesses (residing within or without the State) to be taken in a mannerprescribed by law, and to assemble records and documents, by subpoena orotherwise. The subpoena power granted by this section may be exercised only atthe specific written direction of the Auditor or his chief deputy.

(2)        In case any personshall refuse to obey a subpoena, the Auditor shall invoke the aid of any NorthCarolina court within the jurisdiction of which the investigation is carried onor where such person may be, in requiring the attendance and testimony ofwitnesses and the production of books, papers, correspondence, memoranda,contracts, agreements, and other records. Such court may issue an orderrequiring such person to appear before the Auditor or officers designated bythe Auditor, there to produce records, if so ordered, or to give testimonytouching the matter under investigation or in question; and any failure to obeysuch order of the court may be punished by such court as a contempt thereof. (1983, c. 913, s. 2; 1999‑188,s. 1; 2006‑203, s. 116; 2007‑484, s. 34.5.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_147 > GS_147-64_7

§ 147‑64.7.  Authority.

(a)        Access to Personsand Records. –

(1)        The Auditor and theAuditor's authorized representatives shall have ready access to persons and mayexamine and copy all books, records, reports, vouchers, correspondence, files,personnel files, investments, and any other documentation of any State agency.The review of State tax returns shall be limited to matters of officialbusiness and the Auditor's report shall not violate the confidentialityprovisions of tax laws. Notwithstanding confidentiality provisions of tax laws,the Auditor may use and disclose information related to overdue tax debts insupport of the Auditor's statutory mission.

(2)        The Auditor and theAuditor's duly authorized representatives shall have such access to persons,records, papers, reports, vouchers, correspondence, books, and any otherdocumentation which is in the possession of any individual, privatecorporation, institution, association, board, or other organization whichpertain to:

a.         Amounts receivedpursuant to a grant or contract from the federal government, the State, or itspolitical subdivisions.

b.         Amounts received,disbursed, or otherwise handled on behalf of the federal government or theState. In order to determine that payments to providers of social and medicalservices are legal and proper, the providers of such services will give theAuditor, or the Auditor's authorized representatives, access to the records ofrecipients who receive such services.

(3)        The Auditor shall,for the purpose of examination and audit authorized by this act, have theauthority, and will be provided ready access, to examine and inspect allproperty, equipment, and facilities in the possession of any State agency orany individual, private corporation, institution, association, board, or otherorganization which were furnished or otherwise provided through grant,contract, or any other type of funding by the State of North Carolina, or thefederal government.

(4)        All contracts orgrants entered into by State agencies or political subdivisions shall include,as a necessary part, a clause providing access as intended by this section.

(5)        The Auditor and hisauthorized agents are authorized to examine all books and accounts of anyindividual, firm, or corporation only insofar as they relate to transactionswith any agency of the State.

(b)        Experts; ContractedAudits. –

(1)        The Auditor mayobtain the services of independent public accountants, qualified managementconsultants, or other professional persons and experts as he deems necessary ordesirable to carry out the duties and functions assigned under the act.

(2)        No State agency mayenter into any contract for auditing services which may impact on the State'scomprehensive annual financial report without consultation with, and the priorwritten approval of, the Auditor, except in instances where audits are calledfor by the Governor under G.S. 143C‑2‑1 and he shall so notify theAuditor. The Auditor shall prescribe policy and establish guidelines containingappropriate criteria for selection and use of independent public accountants,qualified management consultants, or other professional persons by Stateagencies and governing bodies to perform all or part of the audit function.

(c)        Authority toAdminister Oaths, Subpoena Witnesses and Records, and Take Depositions. –

(1)        For the purposes ofthis Article the Auditor or his authorized representative shall have the powerto subpoena witnesses, to take testimony under oath, to cause the deposition ofwitnesses (residing within or without the State) to be taken in a mannerprescribed by law, and to assemble records and documents, by subpoena orotherwise. The subpoena power granted by this section may be exercised only atthe specific written direction of the Auditor or his chief deputy.

(2)        In case any personshall refuse to obey a subpoena, the Auditor shall invoke the aid of any NorthCarolina court within the jurisdiction of which the investigation is carried onor where such person may be, in requiring the attendance and testimony ofwitnesses and the production of books, papers, correspondence, memoranda,contracts, agreements, and other records. Such court may issue an orderrequiring such person to appear before the Auditor or officers designated bythe Auditor, there to produce records, if so ordered, or to give testimonytouching the matter under investigation or in question; and any failure to obeysuch order of the court may be punished by such court as a contempt thereof. (1983, c. 913, s. 2; 1999‑188,s. 1; 2006‑203, s. 116; 2007‑484, s. 34.5.)

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