Bill Analysis - House Bill 461 State Auditor Clarifying Amendments, Senate Commerce and Insurance (June 24, 2021)
Summary
Bill analysis of House Bill 461, State Auditor Clarifying Amendments, 2021-2022 General Assembly, prepared for the Senate Commerce and Insurance committee and dated June 24, 2021. It lists Howard, Szoka, Setzer and Bradford as the introducers, Amy Darden as the preparer, and the analysis as of the First Edition. The overview says the bill would 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, and define the term "investigation". It states that the act would become effective when it becomes law.
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“Bill Analysis - House Bill 461 State Auditor Clarifying Amendments, Senate Commerce and Insurance (June 24, 2021).”
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HOUSE BILL 461:
State Auditor Clarifying Amendments.
2021-2022 General Assembly
Committee: Senate Commerce and Insurance. If favorable, Date: June 24, 2021
re-refer to Rules and Operations of the Senate
Introduced by: Reps. Howard, Szoka, Setzer, Bradford Prepared by: Amy Darden
Analysis of: First Edition Committee Counsel
OVERVIEW: House Bill 461 would make various clarifying and technical changes to the laws that
relate to the North Carolina State Auditor, and would:
• 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 further define the
term "investigation" for the purposes of the State Auditor's office.
CURRENT LAW: Article 5A of Chapter 147 sets out the legislative policy, duties and responsibilities,
and reporting requirements for the North Carolina State Auditor.
The stated intent of this Article is that all State agencies, and entities supported, partially or entirely, by
public funds are subject to audit under the policy guidance of the Auditor. The Auditor conducts
independent review of government organizations, programs, activities, and functions. This includes
review for financial operation compliance, economy and efficiency, and program results. Current law also
requires the Auditor to receive reports of allegations of improper governmental activity within the scope
of the Auditor's office, investigate those reports, and make referrals to other appropriate State agencies
based on the allegations.
BILL ANALYSIS: The bill would:
• Clarify that the definition of State agency includes political subdivisions for the purposes of the
laws that relate to the State Auditor under this article.
• 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 laws that relate to the
Auditor.
• Define the term "investigation" for the purposes of the State Auditor's office as an independent
review or examination of an allegation of an improper governmental activity regarding a State
agency organization, program, activity, or function.
• Make various technical and conforming changes.
EFFECTIVE DATE: This act would become effective when it becomes law.
**Howard Marsilio, Staff Attorney, substantially contributed to this summary.
Legislative Analysis
Jeffrey Hudson
Division
Director H461-SMBB-44(e1)-v-2 919-733-2578
This bill analysis was prepared by the nonpartisan legislative staff for the use of legislators in their deliberations and does not constitute an official statement of legislative intent.
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