SECTION .0100 ‑ ORGANIZATION OF THE DEPARTMENT

03 NCAC 01 .0101             LOCATION

The Department of State Auditor is located on the second floor of the Legislative Office Building at 300 North Salisbury Street, Raleigh, North Carolina 27611.  The office hours for the public are 8:30 a.m. to 5:30 p.m. Monday through Friday.

History Note:        Authority G.S. 143A-24; 147-64.1 through 147-64.14;

Eff. February 1, 1976;

Amended Eff. October 1, 1983.

03 NCAC 01 .0102             GENERAL PURPOSES AND FUNCTIONS

The general responsibilities and purposes of the department include:

(1)           making post audits of all accounts involving state funds;

(2)           presenting annually a report to the Advisory Budget Commission and to the Governor on the status of all funds, revenues, and expenditures of the preceding year;

(3)           conducting special audits and investigations when recommended by the Governor or Advisory Budget  Commission or when so determined by the State Auditor;

(4)           examining accounting systems of state agencies, recommending improvements thereto, and sending a copy of such recommendations to the Department of Administration.

History Note:        Authority G.S. 147-64.9;

Eff. February 1, 1976.

03 NCAC 01 .0103             STATE AUDITOR

The chief officer of the Department is the State Auditor, a constitutionally elected official, who has general supervisory control over the two areas within the Department.

History Note:        Authority G.S. 143A-24; 147-64.9;

February 1, 1976.

03 NCAC 01 .0104             AUDITOR AND SYSTEMS AREA

03 NCAC 01 .0105             ADMINISTRATION AREA

History Note:        Authority G.S. 147‑58;

Eff. February 1, 1976;

Repealed Eff. June 1, 1988.

SECTION .0200 ‑ GENERAL PROVISIONS

03 NCAC 01 .0201             DEFINITION

"Department" shall mean the Department of State Auditor whenever the term is used in this Chapter.

History Note:        Authority G.S. 147‑64.9;

Eff. February 1, 1976.

03 NCAC 01 .0202             WORK PERFORMANCE STANDARD

03 NCAC 01 .0203             EMPLOYMENT AND EMPLOYEE RELATIONS

History Note:        Authority G.S. 147‑58;

Eff. February 1, 1976;

Repealed Eff. June 1, 1988.