GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

H	1 

HOUSE BILL 652

Short Title:  Audits.	(Public)

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Sponsors: Representative Sherrill.

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Referred to:  Judiciary I.

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March 27, 1997

A BILL TO BE ENTITLED
AN ACT TO MAKE TECHNICAL AMENDMENTS TO THE STATUTES GOVERNING THE OFFICE OF THE STATE AUDITOR.
The General Assembly of North Carolina enacts:
Section 1.  G.S. 147-64.10 reads as rewritten:
"§ 147-64.10. Powers of appointment.
The Auditor may, subject to the provisions of the State Personnel Act, appoint all employees necessary to perform the duties and functions assigned to him by the provisions of this Article.  Certain performance audit functions require personnel who have unique blends of skills and experiences that do not fall within the traditional classifications for auditors; therefore, the Auditor is authorized to waive the accounting requirements established by State Personnel for appointments to auditor and management positions when the State Auditor deems it appropriate.
Except where otherwise provided in this Article, all powers and duties vested in the Auditor may be delegated by him to deputies, assistants, employees, or other auditors, consultants, professionals,  and experts, whose services are obtained in accordance with the provisions of this act; but the Auditor shall retain responsibility for the powers and duties so delegated."
Section 2.  Article 5A of Chapter 147 is amended by adding a new section to read as follows:
"§ 147-64.7.1.  Obstruction of audit.
Any person who shall willfully make or cause to be made to the State Auditor or his designated representatives any false, misleading, or unfounded report for the purpose of interfering with the performance of any audit, special review, or investigation, or to hinder or obstruct the State Auditor or the State Auditor's designated representatives in the performance of their duties, shall be guilty of a Class 3 misdemeanor."
Section 3.  This act is effective when it becomes law.