North Carolina 2023-2024 Regular Session

North Carolina Senate Bill S80

Introduced
2/7/23  
Refer
2/8/23  
Refer
2/9/23  
Report Pass
4/4/23  
Refer
4/4/23  
Report Pass
4/5/23  
Engrossed
4/10/23  

Caption

State Auditor Disclosure and Discovery Act

Impact

If enacted, the bill would substantially impact the way audit records are handled by establishing clearer guidelines for the retention and disclosure of these documents. By allowing relevant work papers to be accessible upon request, the bill seeks to ensure that essential audit information can be utilized effectively by state and federal officials involved in investigations and prosecutions. This provision aims to empower efforts towards responsible governance, enhancing the ability of various agencies to maintain oversight of public funds and eliminate waste during audits.

Summary

Senate Bill 80, known as the State Auditor Disclosure and Discovery Act, aims to enhance transparency and accessibility of audit reports conducted by the State Auditor. The bill mandates that the Auditor maintain a complete file of all audit reports and related work papers for a duration of 10 years, facilitating easier access to these documents for authorized governmental representatives. This initiative is intended to foster intergovernmental cooperation and reduce redundant audit efforts, ultimately promoting accountability in government spending and operations.

Sentiment

The sentiment surrounding SB 80 appears to be generally supportive, particularly among legislators advocating for increased government accountability and transparency. Proponents believe that enhancing access to audit records is crucial for fostering a trustworthy and efficient public sector. However, there are concerns among privacy advocates regarding the preservation of confidentiality for certain sensitive documents, which could create tension between transparency needs and the protection of proprietary information.

Contention

Notable points of contention include the balance of transparency with the need for confidentiality in audit processes. Critics worry that unrestricted access to audit work papers might infringe on the confidentiality of sensitive information. Additionally, the bill stipulates that any withheld documents must be justified by citing specific legal prohibitions, which some legislators argue could lead to legal challenges and complications in the interpretation of these laws, potentially burdening the Auditor's office.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.