NC H222

Expands the types of records the North Carolina State Auditor may share with state and federal agencies by removing the limitation that records shared must be from "issued audit reports."

Allows the Auditor to share work papers and supportive material related to "an audit or investigation made pursuant to this section" with duly authorized representatives of state and federal government, including those conducting criminal investigations.

Maintains confidentiality protections for audit work papers and related supportive material except when shared under this provision or by court order issued in Wake County Superior Court after 10 days' notice and hearing.

Includes protections for materials furnished to or by the State Ethics Commission, which remain confidential except as provided in the statute or by court order.

Effective upon becoming law.