North Carolina 2023-2024 Regular Session

North Carolina House Bill H799

Introduced
4/18/23  
Refer
4/19/23  
Report Pass
5/2/23  

Caption

Local Government Audits

Impact

The implementation of HB 799 is poised to significantly affect local governance by enforcing stricter audit requirements. Specifically, it obligates governing boards to select auditors through competitive bidding and allows the Local Government Commission to intervene in cases where a governing body has been the subject of unfavorable audit findings. This change is designed to foster reliability and consistency in financial reporting across local governments, potentially enabling better oversight and the efficient use of public funds. It also seeks to empower smaller entities by providing resources to aid in compliance with these standards.

Summary

House Bill 799, titled 'Local Government Audits,' seeks to enhance accountability and financial transparency in local government operations in North Carolina. The bill mandates annual audits of local government units, public authorities, and local school administrative units, which must be conducted by accountants certified by the Local Government Commission. This requirement is aimed at ensuring that these entities maintain proper financial records and comply with all applicable federal and state regulations. The bill also provides funding to the North Carolina Association of Regional Councils of Governments for the development of a financial administration program to assist smaller local governments.

Sentiment

The sentiment regarding HB 799 appears to be generally positive among proponents who advocate for increased financial accountability and transparency in local government. Supporters express that the bill represents a necessary step toward safeguarding public funds and ensuring that governmental entities manage their finances responsibly. Conversely, potential concerns have been expressed regarding the financial burden that frequent audits might impose on smaller local governments, especially those with limited resources.

Contention

Despite its overall supportive reception, HB 799 has encountered some contention, especially concerning the adequacy of resources allocated to help local governments comply with the new audit requirements. Critics argue that, without sufficient guidance and funding, the mandate for annual audits could overwhelm some local boards, particularly in rural or smaller communities, thereby hindering their ability to meet compliance. The balance between financial oversight and the support needed for local entities to implement these measures remains a critical point of discussion.

Companion Bills

No companion bills found.

Previously Filed As

NC H593

Local Government Audits

NC HB2957

Local government; 2025-2026

NC SB2836

Local governments; allow local governments and schools to publish notices on their websites in addition to newspapers.

NC SB2274

Local governments; allow local governments and schools to publish notices on their websites in addition to newspapers.

NC AB2452

State auditor: audits: high-risk local government agency audit program.

NC SB2251

Audits conducted by the state auditor and charges for audits.

NC HB1981

State government; State Auditor and Inspector; petition audits; procedures; effective date.

NC HB1981

State government; State Auditor and Inspector; petition audits; procedures; effective date.

NC SB0688

LOCAL GOVERNMENT-TECH

NC HB244

State auditor; local governments to request and receive in certain circumstances due date extensions related to filing annual audits; provide

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