Bill Summary – FastDemocracy

FILED SENATE
                                                                                         Feb 7, 2023
                          GENERAL ASSEMBLY OF NORTH CAROLINA
                                                                  S.B. 80
                                      SESSION 2023           PRINCIPAL CLERK
     S                                                                    D
                               SENATE BILL DRS45042-MU-9
     Short Title:   State Auditor Disclosure and Discovery Act.                                (Public)
     Sponsors:      Senators Britt, Craven, and Perry (Primary Sponsors).
     Referred to:
                                      A BILL TO BE ENTITLED
 AN ACT TO ENACT THE STATE AUDITOR DISCLOSURE AND DISCOVERY ACT.
 The General Assembly of North Carolina enacts:
              SECTION 1. G.S. 147-64.6 reads as rewritten:
 "§ 147-64.6. Duties and responsibilities.
     …
     (c)      Responsibilities. – The Auditor is responsible for the following acts and activities:
              (1)     Audits made or caused to be made by the Auditor shall be conducted in
                      accordance with generally accepted auditing standards as prescribed by the
                      American Institute of Certified Public Accountants, the United States General
                      Accounting Office, or other professionally recognized accounting
                      standards-setting bodies.
              …
              (20) Whenever the Auditor believes that information received or collected by the
                      Auditor may be evidence of criminal misconduct, the Auditor shall report that
                      information to either the State Bureau of Investigation or and the district
                      attorney for the county where the alleged misconduct occurred. Nothing in
                      this subdivision limits the Auditor's authority under subdivision (1) of this
                      subsection.subsection except that the Auditor shall not make any extrajudicial
                      statements that have a likelihood of prejudicing a criminal investigation, an
                      adjudicatory proceeding during the pendency of a criminal investigation, or a
                      subsequent prosecution.
              …
     (d)      Reports and Work Papers. – The Auditor shall maintain for 10 years a complete file
 of all audit reports and reports of other examinations, investigations, surveys, and reviews issued
 under the Auditor's authority. Audit work papers and other evidence and related supportive
 material directly pertaining to the work of the Auditor's office shall be retained according to an
 agreement between the Auditor and State Archives.
     (d1) Sharing Records with Other Agencies. – To promote intergovernmental cooperation
 and avoid unnecessary duplication of audit and investigative effort, and notwithstanding the
 provisions of G.S. 126-24, the complete file and other pertinent work papers and all other
 supportive material related to an audit or investigation made pursuant to this section may be, at
 the discretion of the Auditor and unless otherwise prohibited by law, made available for
 inspection by duly authorized shall be provided to any representatives of the State and federal
 government who desire access to and inspection of the records in connection with some matter
 officially before them, including criminal investigations. The Auditor, however, may seek a
                                     *DRS45042-MU-9*
     General Assembly Of North Carolina                                                     Session 2023
 protective order regarding the use and disclosure of all or part of a record by filing a civil action
 in superior court in the county where jurisdiction over a related potential criminal action exists.
 The Auditor shall demonstrate by clear and convincing evidence that the order is either necessary
 to protect the confidential or privileged nature of all or part of the record or is required by other
 law of this State or federal law. The Auditor shall provide the representative of the State or federal
 government requesting the record 10 days' notice, and the court shall hold a hearing if requested
 by either party.
     (d2) Confidentiality. – Except as provided in this section, section or upon an order issued
 in Wake County Superior Court upon 10 days' notice and hearing finding that access is necessary
 to a proper administration of justice, to comply with a court order, audit work papers and related
 supportive material are confidential, including any interpretations, advisory opinions, or other
 information or materials furnished to or by the State Ethics Commission under this section.
     …."
             SECTION 2. This act is effective when it becomes law.
     Page 2                                                                            DRS45042-MU-9
Statutes affected: 
Filed: 147-64.6
Edition 1: 147-64.6
Edition 2: 147-64.6