NC S325

Changes "oversight" to "audit authority" in G.S. 93B-4(a) to clarify the State Auditor's authority over occupational licensing boards.

Changes "shall" to "may" in G.S. 147-64.9 to give the Auditor discretion in making and enforcing rules and regulations for office operations.

Expands the definition of "Audit" in G.S. 147-64.4(1) to include information systems audits as a fourth element and clarifies that audits need not include all elements.

Requires grantees and subgrantees of State grants to display the State Auditor's Hotline information in a conspicuous location at their place of business under G.S. 143C-6-23(d).

Protects attorney-client and attorney work product privileges when documents or information are produced in response to State Auditor requests under G.S. 147-64.7(a); effective October 1, 2015.