H461 - State Auditor Clarifying Amendments. (SL 2021-112)

Overview: S.L. 2021-112 makes various clarifying and technical changes to the laws that relate to the North Carolina State Auditor, as follows:

• Clarify that the definition of State agency includes political subdivisions
• Clarify the State Auditor's authority to conduct audits and investigate allegations of improper governmental activity under the policy guidance of the State Auditor, and define the term "investigation" for the purposes of the State Auditor's office
• Enhance the State Auditor's authority to request information as part of a verification audit by treating organizations that fail to provide requested information as if the organization failed to meet the qualifying standard subject to the verification audit

This act became effective August 23, 2021, except the enhanced authority for verification audits became effective October 1, 2021.